{"id":68104,"date":"2025-12-26T13:00:27","date_gmt":"2025-12-26T04:00:27","guid":{"rendered":"https:\/\/vs-group.jp\/sozokuzei\/?p=68104"},"modified":"2025-12-26T13:41:24","modified_gmt":"2025-12-26T04:41:24","slug":"donation-with-encumbrances","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/sozokuzei\/donation-with-encumbrances\/","title":{"rendered":"\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u306f\uff1f\u901a\u5e38\u306e\u8d08\u4e0e\u3068\u306e\u9055\u3044\u3084\u6ce8\u610f\u3057\u305f\u3044\u30b1\u30fc\u30b9\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"usefulpoints\">\n<h2>\u8a18\u4e8b\u306e\u8981\u7d04<\/h2>\n<ul>\n<li>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u306f\u3001\u8d08\u4e0e\u8005\u304c\u53d7\u8d08\u8005\u306b\u5bfe\u3057\u3066\u300c\u4e00\u5b9a\u306e\u50b5\u52d9\u3084\u7fa9\u52d9\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u300d\u3092\u6761\u4ef6\u3068\u3059\u308b\u8d08\u4e0e<\/li>\n<li>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u8a08\u7b97\u6642\u306e\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u300c\u6642\u4fa1\u300d\u3067\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u8d08\u4e0e\u8005\u306b\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u300d\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306a\u3069\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u501f\u91d1\u306a\u3069\u306e\u300c\u8ca0\u62c5\u300d\u3068\u4e00\u7dd2\u306b\u8ca1\u7523\u3092\u8d08\u4e0e\u3059\u308b\u65b9\u6cd5\u3068\u3057\u3066\u300c\u8ca0\u62c5\u4ed8\u8d08\u4e0e\uff08\u3075\u305f\u3093\u3064\u304d\u305e\u3046\u3088\uff09\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3089\u3046\u5074\u304c\u8ca0\u62c5\u3092\u80a9\u4ee3\u308f\u308a\u3059\u308b\u5f62\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u4e00\u898b\u3059\u308b\u3068\u8d08\u4e0e\u7a0e\u304c\u8efd\u304f\u306a\u308b\u3088\u3046\u306b\u601d\u3048\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u304b\u3048\u3063\u3066\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span class=\"f-red\">\u7279\u306b\u4e0d\u52d5\u7523\u306e\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u306f\u3001\u8ca1\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u304c\u901a\u5e38\u306e\u8d08\u4e0e\u3068\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u601d\u308f\u306c\u7a0e\u8ca0\u62c5\u306e\u5897\u52a0\u306b\u7e4b\u304c\u308b\u53ef\u80fd\u6027<\/span>\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306e\u6982\u8981\u304b\u3089\u3001\u8d08\u4e0e\u8005\u3084\u53d7\u8d08\u8005\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3001\u6ce8\u610f\u70b9\u306a\u3069\u306e\u5185\u5bb9\u3092\u8a73\u3057\u304f\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\">\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u306f<\/h2>\n<p>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u306f\u3001\u8ca1\u7523\u3092\u8d08\u4e0e\u3059\u308b\u4eba\uff08\u8d08\u4e0e\u8005\uff09\u304c\u3001<span class=\"markerYellow my-strong\">\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u308b\u4eba\uff08\u53d7\u8d08\u8005\uff09\u306b\u5bfe\u3057\u3001\u300c\u4e00\u5b9a\u306e\u50b5\u52d9\u3084\u7fa9\u52d9\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u300d\u3092\u6761\u4ef6\u3068\u3059\u308b\u8d08\u4e0e<\/span>\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u53d7\u8d08\u8005\u304c\u8ca0\u3046\u300c\u8ca0\u62c5\u300d\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n  <span class=\"box-title\">\u53d7\u8d08\u8005\u304c\u8ca0\u3046\u300c\u8ca0\u62c5\u300d\u306e\u5177\u4f53\u4f8b<\/span><\/p>\n<dl class=\"def\">\n<dt>\u501f\u91d1\u306e\u5f15\u304d\u7d99\u304e<\/dt>\n<dd>\u6295\u8cc7\u7528\u30ed\u30fc\u30f3\u306a\u3069\u306e\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u7fa9\u52d9<\/dd>\n<dt>\u9810\u308a\u91d1\u306e\u5f15\u304d\u7d99\u304e<\/dt>\n<dd>\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306e\u5165\u5c45\u8005\u306b\u5bfe\u3059\u308b\u6577\u91d1\u8fd4\u9084\u7fa9\u52d9<\/dd>\n<dt>\u751f\u6d3b\u306e\u9762\u5012<\/dt>\n<dd>\u8d08\u4e0e\u8005\u306e\u8001\u5f8c\u306e\u4ecb\u8b77\u3084\u8eab\u306e\u56de\u308a\u306e\u4e16\u8a71\u3092\u3059\u308b\u7fa9\u52d9<\/dd>\n<dt>\u7a0e\u91d1\u306e\u8ca0\u62c5<\/dt>\n<dd>\u672c\u6765\u8d08\u4e0e\u8005\u304c\u6255\u3046\u3079\u304d\u7a0e\u91d1\u7b49\u3092\u80a9\u4ee3\u308f\u308a\u3059\u308b\u7fa9\u52d9<\/dd>\n<\/dl>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u300c\u30ed\u30fc\u30f3\u6b8b\u50b53,000\u4e07\u5186\u306e\u5bb6\u3092\u3001\u305d\u306e\u30ed\u30fc\u30f3\u8fd4\u6e08\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3092\u6761\u4ef6\u306b\u5b50\u306b\u8d08\u4e0e\u3059\u308b\u300d\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u306f\u3001\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306e\u5178\u578b\u7684\u306a\u4e8b\u4f8b\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<h2 class=\"simple_center no-tag\">\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u901a\u5e38\u306e\u8d08\u4e0e\u3068\u306e\u9055\u3044<\/h2>\n<p>\u901a\u5e38\u306e\u8d08\u4e0e\u304c\u3001\u8d08\u4e0e\u8005\u304b\u3089\u53d7\u8d08\u8005\u3078\u4e00\u65b9\u7684\u306b\u7121\u511f\u3067\u8ca1\u7523\u3092\u8b72\u308a\u6e21\u3059\u884c\u70ba\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001<span class=\"markerYellow my-strong\">\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306f\u3001\u8ca1\u7523\u3092\u6e21\u3059\u898b\u8fd4\u308a\u3068\u3057\u3066\u3001\u53d7\u8d08\u8005\u306b\u3082\u4e00\u5b9a\u306e\u8ca0\u62c5\u3092\u8ab2\u3059\u70b9\u306b\u5927\u304d\u306a\u9055\u3044<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table class=\"nd_02\">\n<caption>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u901a\u5e38\u306e\u8d08\u4e0e\u3068\u306e\u9055\u3044<\/caption>\n<tbody>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u901a\u5e38\u306e\u8d08\u4e0e<\/th>\n<th>\u8ca0\u62c5\u4ed8\u8d08\u4e0e<\/th>\n<\/tr>\n<tr>\n<td>\u53d7\u8d08\u8005\u306e\u8ca0\u62c5<\/td>\n<td>\u306a\u3057<\/td>\n<td>\u3042\u308a\uff08\u50b5\u52d9\u306e\u8fd4\u6e08\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u5951\u7d04\u306e\u6027\u8cea<\/td>\n<td>\u8d08\u4e0e\u304c\u5b8c\u4e86\u3059\u308c\u3070\u7d42\u4e86\u3059\u308b\u300c\u7247\u52d9\u5951\u7d04\u300d<\/td>\n<td>\u8d08\u4e0e\u5f8c\u3082\u7fa9\u52d9\u306e\u5c65\u884c\u304c\u7d9a\u304f\u300c\u53cc\u52d9\u5951\u7d04\u300d\u306e\u6027\u8cea\u3092\u6301\u3064<\/td>\n<\/tr>\n<tr>\n<td>\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d<\/td>\n<td>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff08\u6642\u4fa1\u306e\u7d04\uff17\uff5e\uff18\u5272\uff09<\/td>\n<td>\u6642\u4fa1\uff08\u901a\u5e38\u306e\u53d6\u5f15\u4fa1\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u8d08\u4e0e\u8005\u3078\u306e\u8ab2\u7a0e<\/td>\n<td>\u539f\u5247\u3068\u3057\u3066\u306a\u3057<\/td>\n<td>\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u3042\u308a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u901a\u5e38\u306e\u8d08\u4e0e\u3068\u7570\u306a\u308a\u3001\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306f\u53d7\u8d08\u8005\u3060\u3051\u3067\u306a\u304f\u8d08\u4e0e\u8005\u306b\u3082\u7a0e\u91d1\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5229\u7528\u6642\u306f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u5341\u5206\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\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\/zoyo-souzoku-izo-zoyozei\/\">\u3010\u8d08\u4e0e\u3068\u306f\u3011\u751f\u524d\u8d08\u4e0e\u306e\u30d1\u30bf\u30fc\u30f3\u3068\u8d08\u4e0e\u7a0e\u8a08\u7b97\u3001\u907a\u8d08\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h3 class=\"no-tag\">\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306f\u300c\u53cc\u52d9\u5951\u7d04\u300d\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u6301\u3064<\/h3>\n<p>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u306f\u3001<span class=\"markerYellow my-strong\">\u53d7\u8d08\u8005\u304c\u300c\u8ca0\u62c5\u300d\u3068\u3044\u3046\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u6c11\u6cd5\u4e0a\u306f\u53cc\u52d9\u5951\u7d04\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u304c\u6e96\u7528<\/span>\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\n<p>\u53cc\u52d9\u5951\u7d04\u3068\u306f<\/p>\n<div>\n<p>\u53cc\u52d9\u5951\u7d04\uff08\u305d\u3046\u3080\u3051\u3044\u3084\u304f\uff09\u3068\u306f\u3001\u5951\u7d04\u3092\u7d50\u3093\u3060\u5f53\u4e8b\u8005\u306e\u53cc\u65b9\u304c\u3001\u304a\u4e92\u3044\u306b\u4f55\u3089\u304b\u306e\u7fa9\u52d9\u3092\u8ca0\u3046\u5951\u7d04\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u8eab\u8fd1\u306a\u4f8b\u3067\u3044\u3048\u3070\u300c\u58f2\u8cb7\u5951\u7d04\u300d\u304c\u53cc\u52d9\u5951\u7d04\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u58f2\u8cb7\u5951\u7d04\u3067\u306f\u3001\u58f2\u308a\u624b\u306f\u300c\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3059\u7fa9\u52d9\u300d\u3092\u8ca0\u3044\u3001\u8cb7\u3044\u624b\u306f\u300c\u4ee3\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u300d\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>\n<p>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3082\u3001\u8d08\u4e0e\u8005\u306f\u300c\u8ca1\u7523\u3092\u6e21\u3059\u7fa9\u52d9\u300d\u3092\u3001\u53d7\u8d08\u8005\u306f\u300c\u8ca0\u62c5\u3092\u5c65\u884c\u3059\u308b\u7fa9\u52d9\u300d\u3092\u305d\u308c\u305e\u308c\u8ca0\u3046\u305f\u3081\u3001\u3053\u306e\u53cc\u52d9\u5951\u7d04\u3068\u4f3c\u305f\u6027\u8cea\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306b\u3064\u3044\u3066\u3001\u6c11\u6cd5\u3067\u306f\u300c\u305d\u306e\u6027\u8cea\u306b\u53cd\u3057\u306a\u3044\u9650\u308a\u3001\u53cc\u52d9\u5951\u7d04\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u6e96\u7528\u3059\u308b\u300d\u3068\u5b9a\u3081\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<\/p><\/div>\n<\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u901a\u5e38\u306e\u8d08\u4e0e\u3068\u306f\u7570\u306a\u308a\u3001\u3082\u3057\u53d7\u8d08\u8005\u304c\u7d04\u675f\u3057\u305f\u8ca0\u62c5\u3092\u5c65\u884c\u3057\u306a\u3044\u5834\u5408\u3001\u8d08\u4e0e\u8005\u306f\u305d\u306e\u8d08\u4e0e\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u8d08\u4e0e\u8005\u306f\u53d7\u8d08\u8005\u306b\u5bfe\u3057\u3066\u300c\u76f8\u5f53\u671f\u9593\u3092\u5b9a\u3081\u3066\u300d\u8ca0\u62c5\u3092\u5c65\u884c\u3059\u308b\u3088\u3046\u7763\u4fc3\u3057\u3001\u305d\u306e\u671f\u9593\u5185\u306b\u8ca0\u62c5\u306e\u5c65\u884c\u304c\u306a\u3044\u5834\u5408\u306b\u9650\u308a\u3001\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<blockquote>\n<p class=\"bqTitle\">\u6c11\u6cd5541\u6761<\/p>\n<p class=\"bqtxt\">\uff08\u50ac\u544a\u306b\u3088\u308b\u89e3\u9664\uff09<br \/>\n   \u7b2c\u4e94\u767e\u56db\u5341\u4e00\u6761\u3000\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u304c\u305d\u306e\u50b5\u52d9\u3092\u5c65\u884c\u3057\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u76f8\u624b\u65b9\u304c\u76f8\u5f53\u306e\u671f\u9593\u3092\u5b9a\u3081\u3066\u305d\u306e\u5c65\u884c\u306e\u50ac\u544a\u3092\u3057\u3001\u305d\u306e\u671f\u9593\u5185\u306b\u5c65\u884c\u304c\u306a\u3044\u3068\u304d\u306f\u3001\u76f8\u624b\u65b9\u306f\u3001\u5951\u7d04\u306e\u89e3\u9664\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u6642\u306b\u304a\u3051\u308b\u50b5\u52d9\u306e\u4e0d\u5c65\u884c\u304c\u305d\u306e\u5951\u7d04\u53ca\u3073\u53d6\u5f15\u4e0a\u306e\u793e\u4f1a\u901a\u5ff5\u306b\u7167\u3089\u3057\u3066\u8efd\u5fae\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<p><cite>\u5f15\u7528\u5143\u3000<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_3-Ch_2-Se_1-Ss_4-At_541\" target=\"_blank\" rel=\"nofollow noopener\">\u6c11\u6cd5 | e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/cite><\/p>\n<\/blockquote>\n<p>\u305f\u3060\u3057\u3001\u5951\u7d04\u3092\u89e3\u9664\u3067\u304d\u3066\u3082\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u308c\u3092\u5143\u306b\u623b\u3059\u306b\u306f\u8907\u96d1\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<span class=\"markerYellow my-strong\">\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306e\u5b9f\u884c\u524d\u306b\u300c\u76f8\u624b\u304c\u672c\u5f53\u306b\u8ca0\u62c5\u3092\u5c65\u884c\u3067\u304d\u308b\u306e\u304b\u300d\u3092\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/span>\u3067\u3059\u3002<\/p>\n<div class=\"icoOnepoint mt3em_pc mt1em_sp\">\n<div class=\"mb1em\">\n<p class=\"souzokukaisei2016_alte\">\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306f\u300c\u3044\u3064\u3067\u3082\u89e3\u9664\u3067\u304d\u308b\u300d\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u3044<\/p>\n<\/p><\/div>\n<p>\u901a\u5e38\u306e\u8d08\u4e0e\uff08\u66f8\u9762\u306b\u3088\u3089\u306a\u3044\u53e3\u7d04\u675f\u306e\u8d08\u4e0e\uff09\u306f\u3001\u5c65\u884c\u524d\u3067\u3042\u308c\u3070\u3044\u3064\u3067\u3082\u64a4\u56de\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u53d7\u8d08\u8005\u304c\u3059\u3067\u306b\u8ca0\u62c5\u306e\u4e00\u90e8\u3092\u5c65\u884c\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u8d08\u4e0e\u8005\u306e\u4e00\u65b9\u7684\u306a\u90fd\u5408\u3067\u81ea\u7531\u306b\u89e3\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<\/p><\/div>\n<p> \u3000<\/p>\n<h3 class=\"no-tag\">\u53d7\u8d08\u8005\u306b\u306f\u300c\u8d08\u4e0e\u7a0e\u300d\u3001\u8d08\u4e0e\u8005\u306b\u306f\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u300d\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p> <span class=\"markerYellow my-strong\">\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u306f\u3001\u53d7\u8d08\u8005\u306b\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8d08\u4e0e\u8005\u306b\u3082\u6240\u5f97\u7a0e\uff08\u8b72\u6e21\u6240\u5f97\u7a0e\uff09\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p> \u3053\u3053\u304b\u3089\u306f\u3001\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u305d\u308c\u305e\u308c\u306b\u767a\u751f\u3059\u308b\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n  <span class=\"box-title\">\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u306b\u767a\u751f\u3059\u308b\u8ab2\u7a0e\u95a2\u4fc2<\/span><\/p>\n<ul>\n<li>\u53d7\u8d08\u8005\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u300c\u8d08\u4e0e\u7a0e\u300d<\/li>\n<li>\u8d08\u4e0e\u8005\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u300d<\/li>\n<\/ul>\n<\/div>\n<h4>\u53d7\u8d08\u8005\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u300c\u8d08\u4e0e\u7a0e\u300d<\/h4>\n<p>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001<span class=\"markerYellow my-strong\">\u53d7\u8d08\u8005\u306b\u306f\u300c\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u304b\u3089\u3001\u5f15\u304d\u53d7\u3051\u305f\u8ca0\u62c5\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u4fa1\u984d\u300d\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p>\u3053\u306e\u3068\u304d\u6ce8\u610f\u3059\u3079\u304d\u306a\u306e\u304c\u3001\u8d08\u4e0e\u8ca1\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u4ee5\u5916\uff08\u73fe\u91d1\u3084\u81ea\u52d5\u8eca\u306a\u3069\uff09\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304b\u3089\u8ca0\u62c5\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<span class=\"markerYellow my-strong\">\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u306e\u5834\u5408\u3001\u8a55\u4fa1\u65b9\u6cd5\u306f\u300c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u300d\u3067\u306f\u306a\u304f\u300c\u6642\u4fa1\uff08\u901a\u5e38\u306e\u53d6\u5f15\u4fa1\u984d\uff09\u300d\u3068\u306a\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p class=\"sozokuBorderBox tac\"><strong>\u4e0d\u52d5\u7523\u3092\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c = \u8ca1\u7523\u306e\u6642\u4fa1 \uff0d \u8ca0\u62c5\u984d<\/strong><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u6642\u4fa15,000\u4e07\u5186\u306e\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u3001\u30ed\u30fc\u30f3\u6b8b\u50b53,000\u4e07\u5186\u3092\u5f15\u304d\u7d99\u3050\u6761\u4ef6\u3067\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306f\u300c5,000\u4e07\u5186\uff08\u6642\u4fa1\uff09\uff0d 3,000\u4e07\u5186\uff08\u8ca0\u62c5\u984d\uff09\uff1d2,000\u4e07\u5186\u300d\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e2,000\u4e07\u5186\u304b\u3089\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\uff08\u5e74\u9593110\u4e07\u5186\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u3001\u6240\u5b9a\u306e\u7a0e\u7387\u3092\u304b\u3051\u3066\u8d08\u4e0e\u7a0e\u984d\u3092\u7b97\u51fa\u3057\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\/gifttax\/\">\u3010\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u77e5\u8b58\u3011\u3044\u304f\u3089\u304b\u3089\u8ab2\u3055\u308c\u308b\u306e\u304b\uff1f\u306e\u57fa\u6e96\u3084\u7533\u544a\u30fb\u7d0d\u4ed8\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h4>\u8d08\u4e0e\u8005\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u300d<\/h4>\n<p>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u306f\u3001\u8d08\u4e0e\u8005\u306f\u3001\u300c\u53d7\u8d08\u8005\u306b\u5f15\u304d\u7d99\u304c\u305b\u305f\u8ca0\u62c5\u306e\u984d\u3067\u3001\u305d\u306e\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u3082\u306e\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u30013,000\u4e07\u5186\u306e\u30ed\u30fc\u30f3\u6b8b\u50b5\u304c\u3042\u308b\u4e0d\u52d5\u7523\u3092\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3057\u305f\u5834\u5408\u3001\u7a0e\u6cd5\u4e0a\u306f\u300c\u8d08\u4e0e\u8005\u304c\u305d\u306e\u5bb6\u3092\u53d7\u8d08\u8005\u306b3,000\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u300d\u306e\u3068\u540c\u3058\u3053\u3068\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p><span class=\"markerYellow my-strong\">\u8ca0\u62c5\u984d\u304c\u305d\u306e\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u8cbb\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\uff08\u5024\u4e0a\u304c\u308a\u76ca\uff09\u306b\u5bfe\u3057\u3066\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e<\/span>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p class=\"sozokuBorderBox tac\"><strong>\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d=\u53ce\u5165\u91d1\u984d\uff08\u8ca0\u62c5\u984d\uff09\u2212(\u53d6\u5f97\u8cbb+\u8b72\u6e21\u8cbb\u7528)<\/strong><\/p>\n<p>\u4eee\u306b\u3001\u76f8\u624b\u306b\u5f15\u304d\u7d99\u3044\u3067\u3082\u3089\u3046\u501f\u5165\u91d1\uff08\u8ca0\u62c5\u984d\uff09\u304c2,500\u4e07\u5186\u3067\u3001\u305d\u306e\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u8cbb\uff08\u8cfc\u5165\u4ee3\u91d1\u306a\u3069\uff09\u304c2,000\u4e07\u5186\u3060\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u300c\u8d08\u4e0e\u3057\u305f\u5074\u306f\u5dee\u3057\u5f15\u304d500\u4e07\u5186\u5206\u306e\u7d4c\u6e08\u7684\u5229\u76ca\uff08\u5024\u4e0a\u304c\u308a\u76ca\uff09\u3092\u5f97\u305f\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u305d\u306e\u91d1\u984d\u304c\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u4e0d\u52d5\u7523\u306e\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u9ad8\u984d\u306b\u306a\u308a\u3084\u3059\u3044<\/h3>\n<p>\u901a\u5e38\u306e\u8d08\u4e0e\u3068\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n  <span class=\"box-title\">\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u6642\u306b\u304a\u3051\u308b\u8ca1\u7523\u8a55\u4fa1\u65b9\u6cd5\u306e\u9055\u3044<\/span><\/p>\n<dl class=\"def\">\n<dt>\u901a\u5e38\u306e\u8d08\u4e0e\u306e\u5834\u5408<\/dt>\n<dd>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002\u571f\u5730\u306a\u3089\u300c\u8def\u7dda\u4fa1\u300d\u5efa\u7269\u306a\u3089\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u300d\u3092\u57fa\u306b\u8a08\u7b97\u3055\u308c\u3001\u4e00\u822c\u7684\u306b\u6642\u4fa1\u306e\uff17\uff5e\uff18\u5272\u7a0b\u5ea6\u306e\u4fa1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/dd>\n<dt>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306e\u5834\u5408<\/dt>\n<dd>\u6642\u4fa1\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002\u5b9f\u969b\u306b\u5e02\u5834\u3067\u58f2\u8cb7\u3055\u308c\u308b\u4fa1\u683c\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u984d\u306a\u3069\u304c\u53c2\u8003\u306b\u3055\u308c\u307e\u3059\u3002<\/dd>\n<\/dl>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<span class=\"markerYellow my-strong\">\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u306f\u8a55\u4fa1\u984d\u304c\u6642\u4fa1\u3068\u306a\u308b\u305f\u3081\u3001\u901a\u5e38\u306e\u8d08\u4e0e\u306b\u6bd4\u3079\u3066\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u9ad8\u304f\u306a\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u53d7\u8d08\u8005\u304c\u7d0d\u3081\u308b\u8d08\u4e0e\u7a0e\u3082\u9ad8\u984d\u306b\u306a\u308b\u53ef\u80fd\u6027<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"simple_center no-tag\">\u53ce\u76ca\u7269\u4ef6\u3092\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306f\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981<\/h2>\n<p>\u30a2\u30d1\u30fc\u30c8\u3084\u8cc3\u8cb8\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u306e\u53ce\u76ca\u7269\u4ef6\u3092\u8d08\u4e0e\u3059\u308b\u5834\u5408\u3001<span class=\"markerYellow my-strong\">\u305d\u306e\u7269\u4ef6\u306b\u30ed\u30fc\u30f3\u306e\u6b8b\u50b5\u304c\u6b8b\u3063\u3066\u3044\u305f\u308a\u3001\u5165\u5c45\u8005\u304b\u3089\u6577\u91d1\u3092\u9810\u304b\u3063\u3066\u3044\u305f\u308a\u3059\u308b\u3068\u3001\u300c\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059<\/span>\u3002<\/p>\n<div class=\"kakomiBox01\">\n\t<span class=\"box-title\">\u53ce\u76ca\u7269\u4ef6\u306e\u8d08\u4e0e\u304c\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/span><\/p>\n<dl class=\"def\">\n<dt>\u30ed\u30fc\u30f3\u6b8b\u50b5\u304c\u6b8b\u3063\u3066\u3044\u308b<\/dt>\n<dd>\u4e0d\u52d5\u7523\u8cfc\u5165\u6642\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u91d1\uff08\u4e0d\u52d5\u7523\u6295\u8cc7\u7528\u30ed\u30fc\u30f3\u306a\u3069\uff09\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u8fd4\u6e08\u7fa9\u52d9\u3082\u53d7\u8d08\u8005\u304c\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/dd>\n<dt>\u5165\u5c45\u8005\u304b\u3089\u6577\u91d1\u3092\u9810\u304b\u3063\u3066\u3044\u308b<\/dt>\n<dd>\u8cc3\u8cb8\u7269\u4ef6\u306e\u5165\u5c45\u8005\u304b\u3089\u9810\u304b\u3063\u3066\u3044\u308b\u6577\u91d1\u306f\u3001\u5c06\u6765\u3001\u9000\u53bb\u6642\u306b\u8fd4\u9084\u3059\u3079\u304d\u50b5\u52d9\u3067\u3059\u3002<br \/>\n        <br \/>\u305d\u306e\u305f\u3081\u3001\u8cc3\u8cb8\u7269\u4ef6\u3092\u8d08\u4e0e\u3059\u308b\u3068\u300c\u6577\u91d1\u8fd4\u9084\u50b5\u52d9\u300d\u3082\u53d7\u8d08\u8005\u304c\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308a\u3001\u7a0e\u52d9\u4e0a\u300c\u50b5\u52d9\u3082\u627f\u7d99\u3057\u305f\u300d\u3068\u3057\u3066\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/dd>\n<\/dl>\n<\/div>\n<p>\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u304c\u3001\u300c\u6577\u91d1\u300d\u306e\u5b58\u5728\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3001<span class=\"f-red\">\u8cc3\u8cb8\u7269\u4ef6\u3092\u501f\u5165\u91d1\u306a\u3057\u3067\u8cfc\u5165\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u6577\u91d1\u3092\u9810\u304b\u3063\u3066\u3044\u308b\u3053\u3068\u3067\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u304c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u306f\u306a\u304f\u300c\u6642\u4fa1\u300d\u3067\u8a08\u7b97<\/span>\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u610f\u56f3\u305b\u305a\u8d08\u4e0e\u7a0e\u304c\u9ad8\u984d\u306b\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u306f\u3001<span class=\"markerYellow my-strong\">\u300c\u5efa\u7269\u306e\u8d08\u4e0e\u300d\u3068\u540c\u6642\u306b\u300c\u9810\u304b\u3063\u3066\u3044\u308b\u6577\u91d1\u3068\u540c\u984d\u306e\u73fe\u91d1\u300d\u3082\u4e00\u7dd2\u306b\u8d08\u4e0e\u3057\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306b\u3082\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3059\u308b\u3068\u3044\u3046\u5bfe\u7b56\u304c\u6709\u52b9<\/span>\u3067\u3059\u3002<\/p>\n<p>\u300c\u6577\u91d1\u8fd4\u9084\u50b5\u52d9\u300d\u3068\u3044\u3046\u8ca0\u62c5\u304c\u540c\u6642\u306b\u8d08\u4e0e\u3055\u308c\u305f\u73fe\u91d1\u3067\u88dc\u586b\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u306f\u306a\u304f\u901a\u5e38\u306e\u8d08\u4e0e\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u3082\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<h2 class=\"simple_center no-tag\">\u3010\u5177\u4f53\u4f8b\u3011\u53ce\u76ca\u7269\u4ef6\u306e\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u53ce\u76ca\u7269\u4ef6\u306e\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u30b1\u30fc\u30b9\u3092\u3082\u3068\u306b\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6761\u4ef6\u3067\u3001\u300c\u6295\u8cc7\u7528\u30ed\u30fc\u30f3\u306e\u6b8b\u50b5\u3068\u6577\u91d1\u304c\u3042\u308b\u53ce\u76ca\u7269\u4ef6\u3092\u7236\u304b\u3089\u5b50\u3078\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3057\u305f\u300d\u3068\u4eee\u5b9a\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n  <span class=\"box-title\">\u8a2d\u5b9a\u6761\u4ef6<\/span><\/p>\n<ul>\n<li>\u4e0d\u52d5\u7523\u306e\u6642\u4fa1: 5,160\u4e07\u5186<\/li>\n<li>\u4e0d\u52d5\u7523\u6295\u8cc7\u7528\u30ed\u30fc\u30f3\u6b8b\u50b5: 2,850\u4e07\u5186<\/li>\n<li>\u5165\u5c45\u8005\u304b\u3089\u306e\u9810\u304b\u308a\u6577\u91d1: 200\u4e07\u5186<\/li>\n<li>\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u8cbb\uff08\u5efa\u7269\u6e1b\u4fa1\u511f\u5374\u5f8c\uff09: 2,000\u4e07\u5186<\/li>\n<li>\u8b72\u6e21\u8cbb\u7528: 50\u4e07\u5186<\/li>\n<li>\u4e0d\u52d5\u7523\u306e\u6240\u6709\u671f\u9593: 10\u5e74\uff08\u9577\u671f\u8b72\u6e21\u6240\u5f97\uff09<\/li>\n<\/ul>\n<\/div>\n<h3 class=\"no-tag\">\u53d7\u8d08\u8005\uff08\u5b50\uff09\u3078\u304b\u304b\u308b\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u4e8b\u4f8b<\/h3>\n<p><span class=\"markerYellow my-strong\">\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3059\u308b\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u3067\u306f\u3001\u305d\u306e\u8d08\u4e0e\u6642\u70b9\u306b\u304a\u3051\u308b\u6642\u4fa1\uff08\u901a\u5e38\u306e\u53d6\u5f15\u4fa1\u984d\uff09\u3092\u7528\u3044\u307e\u3059<\/span>\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306f\u3001\u300c\u8d08\u4e0e\u8ca1\u7523\u306e\u6642\u4fa1\u304b\u3089\u3001\u53d7\u8d08\u8005\u304c\u5f15\u304d\u53d7\u3051\u305f\u8ca0\u62c5\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u4fa1\u984d\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\n<p>\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u8ab2\u7a0e\u4fa1\u683c\u3092\u8a08\u7b97\u3059\u308b<\/p>\n<div>\n<p>\u307e\u305a\u3001\u4e0d\u52d5\u7523\u306e\u6642\u4fa1\u304b\u3089\u300c\u4e0d\u52d5\u7523\u6295\u8cc7\u30ed\u30fc\u30f3\u6b8b\u9ad8\u300d\u3068\u300c\u5165\u5c45\u8005\u304b\u3089\u306e\u9810\u304b\u308a\u6577\u91d1\u300d\u3092\u5dee\u3057\u5f15\u304d\u3001\u5b50\u304c\u5b9f\u8cea\u7684\u306b\u3044\u304f\u3089\u306e\u4fa1\u5024\u3092\u53d7\u3051\u53d6\u3063\u305f\u304b\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\uff08\u6642\u4fa1\uff09\uff1a5,160\u4e07\u5186<\/p>\n<p>\u30fb\u8ca0\u62c5\u984d\uff08\u6295\u8cc7\u7528\u30ed\u30fc\u30f3\u6b8b\u50b5+\u5165\u5c45\u8005\u304b\u3089\u306e\u9810\u304b\u308a\u6577\u91d1\uff09\uff1a3,050\u4e07\u5186<\/p>\n<p>\u300c5,160\u4e07\u5186\uff08\u6642\u4fa1\uff09 &#8211; 3,050\u4e07\u5186\uff08\u8ca0\u62c5\u984d\uff09 = 2,110\u4e07\u5186\u300d<\/p>\n<p>\u3053\u306e2,110\u4e07\u5186\u304c\u3001\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u300c\u8ab2\u7a0e\u4fa1\u683c\u300d\u3067\u3059\u3002<\/p>\n<\/p><\/div>\n<\/div>\n<div class=\"note_box\">\n<p>\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u8d08\u4e0e\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/p>\n<div>\n<p>\u6b21\u306b\u3001\u8ab2\u7a0e\u4fa1\u683c\u304b\u3089\u66a6\u5e74\u8ab2\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\uff08110\u4e07\u5186\uff09\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c2,110\u4e07\u5186 &#8211; 110\u4e07\u5186\uff08\u57fa\u790e\u63a7\u9664\uff09 = 2,000\u4e07\u5186\u300d<\/p>\n<p>\u3053\u306e2,000\u4e07\u5186\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u7a0e\u7387\u3092\u304b\u3051\u307e\u3059\u3002 \u3053\u306e\u4e8b\u4f8b\u3067\u306f\u300c\u89aa\u304b\u308918\u6b73\u4ee5\u4e0a\u306e\u5b50\u300d\u3078\u306e\u8d08\u4e0e\u3067\u3042\u308b\u305f\u3081\u3001\u300c\u7279\u4f8b\u7a0e\u7387\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" target=\"_blank\" rel=\"nofollow noopener\">\u901f\u7b97\u8868<\/a>\u306b\u57fa\u3065\u304d\u30012,000\u4e07\u5186\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u306f45%\u3001\u63a7\u9664\u984d\u306f265\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff11.2,000\u4e07\u5186\u00d7 0.45 = 900\u4e07\u5186<\/p>\n<p>\uff12.900\u4e07\u5186 &#8211; 265\u4e07\u5186 = 635\u4e07\u5186<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u30b1\u30fc\u30b9\u3067\u53d7\u8d08\u8005\uff08\u5b50\uff09\u304c\u7d0d\u3081\u308b\u8d08\u4e0e\u7a0e\u984d\u306f\u3001635\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/p><\/div>\n<\/div>\n<h3 class=\"no-tag\">\u8d08\u4e0e\u8005\uff08\u7236\uff09\u3078\u304b\u304b\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u4e8b\u4f8b<\/h3>\n<p>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3067\u306f\u3001\u300c\u8d08\u4e0e\u8005\u306f\u3001\u53d7\u8d08\u8005\u306b\u5f15\u304d\u7d99\u304c\u305b\u305f\u8ca0\u62c5\u984d\u3067\u8d08\u4e0e\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e<span class=\"markerYellow my-strong\">\u300c\u58f2\u5374\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u305f\u91d1\u984d\u300d\u304c\u3001\u8d08\u4e0e\u8ca1\u7523\u306e\u53d6\u5f97\u8cbb\u306a\u3069\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u8d08\u4e0e\u8005\u306b\u306f\u305d\u306e\u5dee\u984d\uff08\u8b72\u6e21\u6240\u5f97\uff09\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e<\/span>\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\n<p>\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/p>\n<div>\n<p>\u8b72\u6e21\u6240\u5f97\u306f\u3001\u58f2\u5374\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u305f\u91d1\u984d\u304b\u3089\u3001\u305d\u306e\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u8cbb\u3068\u3001\u8b72\u6e21\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\uff08\u8b72\u6e21\u8cbb\u7528\uff09\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u53ce\u5165\u91d1\u984d\uff08\u8ca0\u62c5\u984d\uff09\uff1a 3,050\u4e07\u5186<\/p>\n<p>\u30fb\u53d6\u5f97\u8cbb\uff1a2,000\u4e07\u5186<\/p>\n<p>\u30fb\u8b72\u6e21\u8cbb\u7528\uff1a50\u4e07\u5186<\/p>\n<p>\u300c3,050\u4e07\u5186 &#8211; \uff082,000\u4e07\u5186+ 50\u4e07\u5186\uff09 = 1,000\u4e07\u5186\u300d<\/p>\n<p>\u3053\u306e1,000\u4e07\u5186\u304c\u8b72\u6e21\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/p><\/div>\n<\/div>\n<div class=\"note_box\">\n<p>\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u8b72\u6e21\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/p>\n<div>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u4e0d\u52d5\u7523\u306e\u6240\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u4eca\u56de\u306f\u6240\u6709\u671f\u9593\u304c10\u5e74\uff08\uff15\u5e74\u8d85\uff09\u3068\u3044\u3046\u6761\u4ef6\u306e\u305f\u3081\u3001\u7a0e\u7387\u304c\u4f4e\u3044\u300c\u9577\u671f\u8b72\u6e21\u6240\u5f97\u300d\u306b\u533a\u5206\u3055\u308c\u3001\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u7387\u306f\u3001\u6240\u5f97\u7a0e15.315%\u3068\u4f4f\u6c11\u7a0e\uff15%\u3092\u5408\u8a08\u3057\u305f20.315%\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c1,000\u4e07\u5186\uff08\u8b72\u6e21\u6240\u5f97\uff09\u00d720.315% =203\u4e071,500\u5186\u300d<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u30b1\u30fc\u30b9\u3067\u8d08\u4e0e\u8005\uff08\u7236\uff09\u304c\u7d0d\u3081\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u5408\u8a08\u984d\u306f\u3001203\u4e071,500\u5186\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<\/p><\/div>\n<\/div>\n<h2 class=\"simple_center no-tag\">\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3092\u884c\u3046\u969b\u306f\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h2>\n<p>\u8d08\u4e0e\u5951\u7d04\u3092\u7d50\u3093\u3060\u3068\u3057\u3066\u3082\u3001\u53d7\u8d08\u8005\u304c\u5fc5\u305a\u3057\u3082\u7d04\u675f\u901a\u308a\u306b\u8ca0\u62c5\u3092\u5c65\u884c\u3057\u3066\u304f\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7fa9\u52d9\u304c\u5c65\u884c\u3055\u308c\u306a\u3044\u5834\u5408\u306f\u5951\u7d04\u3092\u89e3\u9664\u3067\u304d\u307e\u3059\u304c\u3001\u65e2\u306b\u8ca1\u7523\u3092\u5f15\u304d\u6e21\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u3068\u3001\u76f8\u624b\u304c\u8fd4\u9084\u306b\u5fdc\u3058\u306a\u3051\u308c\u3070\u88c1\u5224\u306b\u767a\u5c55\u3059\u308b\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u5951\u7d04\u306f\u53e3\u982d\u3067\u3082\u6210\u7acb\u3057\u307e\u3059\u304c\u3001\u3053\u3046\u3057\u305f\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><span class=\"markerYellow my-strong\">\u7279\u306b\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306e\u5834\u5408\u306f\u3001\u901a\u5e38\u306e\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u5185\u5bb9\u306b\u52a0\u3048\u3001\u300c\u5951\u7d04\u89e3\u9664\u306b\u95a2\u3059\u308b\u6761\u9805\u300d\u3092\u76db\u308a\u8fbc\u3093\u3067\u304a\u304f\u3053\u3068\u304c\u91cd\u8981<\/span>\u3067\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n  <span class=\"box-title\">\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306e\u5834\u5408\u306e\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u8a18\u8f09\u4e8b\u9805<\/span><\/p>\n<dl class=\"def\">\n<dt>\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u306e\u60c5\u5831<\/dt>\n<dd>\u6c0f\u540d\u3001\u4f4f\u6240\u306a\u3069\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/dd>\n<dt>\u8d08\u4e0e\u3059\u308b\u8ca1\u7523\u306e\u60c5\u5831<\/dt>\n<dd>\u4e0d\u52d5\u7523\u306e\u5834\u5408\u306f\u3001\u767b\u8a18\u7c3f\u8b04\u672c\u901a\u308a\u306b\u6240\u5728\u3001\u5730\u756a\u3001\u5bb6\u5c4b\u756a\u53f7\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/dd>\n<dt>\u8ca0\u62c5\u306e\u5185\u5bb9<\/dt>\n<dd>\u300c\u53d7\u8d08\u8005\u306f\u3001\u672c\u4ef6\u8d08\u4e0e\u306e\u8ca0\u62c5\u3068\u3057\u3066\u3001\u8d08\u4e0e\u8005\u306e\u3007\u3007\u9280\u884c\u306b\u5bfe\u3059\u308b\u501f\u5165\u91d1\u50b5\u52d9\uff08\u3007\u5e74\u3007\u6708\u3007\u65e5\u73fe\u5728\u6b8b\u9ad8\u3007\u3007\u5186\uff09\u3092\u5f15\u304d\u53d7\u3051\u3001\u514d\u8cac\u7684\u306b\u5f15\u304d\u7d99\u3050\u300d\u3068\u3044\u3063\u305f\u5177\u4f53\u7684\u306a\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u3002<\/dd>\n<dt>\u6240\u6709\u6a29\u79fb\u8ee2\u306e\u6642\u671f\u3068\u65b9\u6cd5<\/dt>\n<dd>\u3044\u3064\u3001\u3069\u306e\u3088\u3046\u306b\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u3092\u79fb\u3059\u304b\u3092\u5b9a\u3081\u307e\u3059\u3002<\/dd>\n<dt>\u5951\u7d04\u89e3\u9664\u306b\u95a2\u3059\u308b\u6761\u9805<\/dt>\n<dd>\u4e07\u304c\u4e00\u3001\u53d7\u8d08\u8005\u304c\u8ca0\u62c5\u3092\u5c65\u884c\u3057\u306a\u3044\u5834\u5408\u306e\u53d6\u308a\u6c7a\u3081\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/dd>\n<\/dl>\n<\/div>\n<p>\u306a\u304a\u3001\u5951\u7d04\u66f8\u306f\u3054\u81ea\u8eab\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u8a18\u8f09\u6f0f\u308c\u306a\u3069\u306e\u4e0d\u5099\u3092\u9632\u3050\u305f\u3081\u3001\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u4f5c\u6210\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<div class=\"icoOnepoint mt3em_pc mt1em_sp\">\n<div class=\"mb1em\">\n<p 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