{"id":254,"date":"2022-10-17T17:50:00","date_gmt":"2022-10-17T08:50:00","guid":{"rendered":"https:\/\/www.jps-tokyo.co.jp\/contents\/?p=254"},"modified":"2026-02-12T17:59:46","modified_gmt":"2026-02-12T08:59:46","slug":"crowdfunding-tax","status":"publish","type":"post","link":"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/","title":{"rendered":"\u3010\u77e5\u3089\u306a\u3044\u3068\u5927\u640d\u3011\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u7a0e\u91d1\u306f\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308b"},"content":{"rendered":"\n<p>\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u7acb\u3061\u4e0a\u3052\u305f\u4eba\u304c\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u3066\u4e0d\u7279\u5b9a\u591a\u6570\u304b\u3089\u8cc7\u91d1\u3092\u96c6\u3081\u308b\u65b9\u6cd5\u3067\u3059\u3002\u5b9f\u969b\u306b\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306a\u3069\u3092\u901a\u3058\u3066\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306b\u53c2\u52a0\u3057\u305f\u3053\u3068\u306e\u3042\u308b\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u6bd4\u8f03\u7684\u65b0\u3057\u3044\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u3060\u3051\u306b\u3001\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u307e\u3060\u305d\u308c\u307b\u3069\u5e83\u304f\u7406\u89e3\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u5b9f\u969b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u516c\u958b\u3057\u3066\u8cc7\u91d1\u3092\u96c6\u3081\u308b\u300c\u8cc7\u91d1\u8abf\u9054\u8005\u300d\u3068\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u53c2\u52a0\u3059\u308b\u300c\u8cc7\u91d1\u63d0\u4f9b\u8005\u300d\u3067\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u3082\u3001\u304b\u304b\u308b\u7a0e\u91d1\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u305d\u308c\u305e\u308c\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002\u5b9f\u969b\u306e\u4f8b\u306b\u5f53\u3066\u306f\u3081\u3066\u307f\u308c\u3070\u305d\u308c\u307b\u3069\u96e3\u3057\u304f\u306a\u3044\u306e\u3067\u3001\u305c\u3072\u81ea\u5206\u306e\u30b1\u30fc\u30b9\u306b\u5f53\u3066\u306f\u3081\u306a\u304c\u3089\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div 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href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E3%80%8C%E5%AF%84%E4%BB%98%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0%E3%80%8D%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E7%A8%8E%E9%87%91%E3%81%A8%E7%A2%BA%E5%AE%9A%E7%94%B3%E5%91%8A\" >\u300c\u5bc4\u4ed8\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u300d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E8%B3%87%E9%87%91%E6%8F%90%E4%BE%9B%E8%80%85%E3%81%AF%E6%8E%A7%E9%99%A4%E3%82%92%E5%8F%97%E3%81%91%E3%82%89%E3%82%8C%E3%82%8B%EF%BC%88%E7%AF%80%E7%A8%8E%E3%81%A7%E3%81%8D%E3%82%8B%EF%BC%89\" 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href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E3%80%8C%E6%8A%95%E8%B3%87%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0%E3%80%8D%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E7%A8%8E%E9%87%91%E3%81%A8%E7%A2%BA%E5%AE%9A%E7%94%B3%E5%91%8A\" >\u300c\u6295\u8cc7\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u300d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E8%9E%8D%E8%B3%87%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0\" >\u878d\u8cc7\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E3%83%95%E3%82%A1%E3%83%B3%E3%83%89%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0\" >\u30d5\u30a1\u30f3\u30c9\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E6%A0%AA%E5%BC%8F%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0\" >\u682a\u5f0f\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E7%A2%BA%E5%AE%9A%E7%94%B3%E5%91%8A%E3%82%92%E5%BF%98%E3%82%8C%E3%81%9F%E5%A0%B4%E5%90%88%E3%81%AF%E3%80%8C%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3%E3%80%8D%E3%81%AE%E5%8F%AF%E8%83%BD%E6%80%A7%E3%81%82%E3%82%8A\" >\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u5834\u5408\u306f\u300c\u30da\u30ca\u30eb\u30c6\u30a3\u300d\u306e\u53ef\u80fd\u6027\u3042\u308a<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E7%84%A1%E7%94%B3%E5%91%8A%E5%8A%A0%E7%AE%97%E7%A8%8E\" >\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E5%BB%B6%E6%BB%9E%E7%A8%8E\" >\u5ef6\u6ede\u7a0e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E9%87%8D%E5%8A%A0%E7%AE%97%E7%A8%8E\" >\u91cd\u52a0\u7b97\u7a0e<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E4%BC%9A%E8%A8%88%E3%81%AE%E6%B3%A8%E6%84%8F%E7%82%B9\" >\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306b\u304b\u304b\u308b\u4f1a\u8a08\u306e\u6ce8\u610f\u70b9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E3%83%AA%E3%82%BF%E3%83%BC%E3%83%B3%E3%81%A7%E3%81%8D%E3%81%AA%E3%81%84%E3%81%A8%E3%81%8D\" >\u30ea\u30bf\u30fc\u30f3\u3067\u304d\u306a\u3044\u3068\u304d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%AE%E5%8F%96%E6%89%B1%E3%81%84\" >\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-finance\/crowdfunding-tax\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"post001\"><span class=\"ez-toc-section\" id=\"%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0%E3%81%AE3%E3%81%A4%E3%81%AE%E7%A8%AE%E9%A1%9E\"><\/span>\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306e3\u3064\u306e\u7a2e\u985e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u307e\u305a\u306f\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306e3\u3064\u306e\u7a2e\u985e\u304b\u3089\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading0\"><span class=\"ez-toc-section\" id=\"%E8%B3%BC%E5%85%A5%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0\"><\/span>\u8cfc\u5165\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8cc7\u91d1\u8abf\u9054\u8005\u304c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u8d77\u6848\u3057\u3066\u52df\u96c6\u671f\u9593\u30fb\u76ee\u6a19\u91d1\u984d\u3092\u8a2d\u5b9a\u3059\u308b\u306e\u304c\u3001\u8cfc\u5165\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u3067\u3059\u3002\u8cc7\u91d1\u63d0\u4f9b\u8005\u304c\u652f\u63f4\u3057\u305f\u91d1\u984d\u306b\u5fdc\u3058\u305f\u30ea\u30bf\u30fc\u30f3\u3068\u3057\u3066\u72ec\u81ea\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading1\"><span class=\"ez-toc-section\" id=\"%E5%AF%84%E4%BB%98%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0\"><\/span>\u5bc4\u4ed8\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5bc4\u4ed8\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u8005\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u3057\u3066\u8cc7\u91d1\u63d0\u4f9b\u8005\u304c\u300c\u5bc4\u4ed8\u300d\u306e\u5f62\u3067\u652f\u63f4\u91d1\u3092\u652f\u6255\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002\u5bc4\u4ed8\u578b\u306b\u306f\u91d1\u92ad\u7684\u306a\u30ea\u30bf\u30fc\u30f3\u304c\u306a\u304f\u3001\u3042\u3063\u3066\u3082\u30e1\u30c3\u30bb\u30fc\u30b8\u3084\u6d3b\u52d5\u30ec\u30dd\u30fc\u30c8\u306a\u3069\u306e\u975e\u91d1\u92ad\u7684\u306a\u3082\u306e\u306b\u3068\u3069\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading2\"><span class=\"ez-toc-section\" id=\"%E6%8A%95%E8%B3%87%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0\"><\/span>\u6295\u8cc7\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6295\u8cc7\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u3067\u306f\u8cc7\u91d1\u8abf\u9054\u8005\u304c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u3059\u308b\u30ea\u30bf\u30fc\u30f3\u3068\u3057\u3066\u3001\u8cc7\u91d1\u63d0\u4f9b\u8005\u306b\u5206\u914d\u91d1\u3084\u682a\u5f0f\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u8cc7\u91d1\u63d0\u4f9b\u8005\u304c\u91d1\u92ad\u7684\u30ea\u30bf\u30fc\u30f3\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u5f97\u3089\u308c\u308b\u70b9\u304c\u8cfc\u5165\u578b\u3084\u5bc4\u4ed8\u578b\u3068\u5927\u304d\u304f\u7570\u306a\u308b\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post002\"><span class=\"ez-toc-section\" id=\"%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0%E3%81%AE%E7%A8%AE%E9%A1%9E%E5%88%A5%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88%E3%83%BB%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\"><\/span>\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u7a2e\u985e\u5225\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>3\u3064\u306e\u7a2e\u985e\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u8868\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><div class=\"column_table\"><table class=\"has-fixed-layout\"><tbody><tr><th>&nbsp;<\/th><th>\u8cfc\u5165\u578b<\/th><th>\u5bc4\u4ed8\u578b<\/th><th>\u6295\u8cc7\u578b<\/th><\/tr><tr><td>\u30e1\u30ea\u30c3\u30c8<\/td><td>\u652f\u63f4\u91d1\u306b\u5fdc\u3058\u305f\u30ea\u30bf\u30fc\u30f3\u304c\u3042\u308a\u8cc7\u91d1\u8abf\u9054\u8005\u3092\u96c6\u3081\u3084\u3059\u3044<\/td><td>\u8cc7\u91d1\u8abf\u9054\u8005\u304c\u96c6\u3081\u305f\u8cc7\u91d1\u306e\u5927\u534a\u3092\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u8cbb\u3084\u305b\u308b<\/td><td>\u8cc7\u91d1\u63d0\u4f9b\u8005\u304c\u5c11\u306a\u3044\u91d1\u984d\u304b\u3089\u6295\u8cc7\u53ef\u80fd\u30fb\u9ad8\u3044\u30ea\u30bf\u30fc\u30f3\u304c\u671f\u5f85\u3067\u304d\u308b<\/td><\/tr><tr><td>\u30c7\u30e1\u30ea\u30c3\u30c8<\/td><td>\u8cc7\u91d1\u8abf\u9054\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u30fb\u76ee\u6a19\u984d\u307e\u3067\u96c6\u307e\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td><td>\u8cc7\u91d1\u63d0\u4f9b\u8005\u3078\u306e\u30ea\u30bf\u30fc\u30f3\u304c\u306a\u3044\u305f\u3081\u8cc7\u91d1\u3092\u96c6\u3081\u306b\u304f\u3044<\/td><td>\u9ad8\u30ea\u30bf\u30fc\u30f3\u304c\u671f\u5f85\u3067\u304d\u308b\u5206\u3001\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u3002\u539f\u5247\u3001\u5143\u672c\u4fdd\u8a3c\u306f\u306a\u3044<\/td><\/tr><tr><td>\u6ce8\u610f\u70b9<\/td><td>\u8cc7\u91d1\u8abf\u9054\u306b\u304b\u304b\u308b\u6642\u9593\u3092\u898b\u8fbc\u3093\u3067\u8a08\u753b\u3092\u7acb\u3066\u308b\u5fc5\u8981\u304c\u3042\u308b<\/td><td>\u8cc7\u91d1\u63d0\u4f9b\u8005\u3092\u96c6\u3081\u308b\u5de5\u592b\u304c\u5fc5\u8981\u3068\u306a\u308b<\/td><td>\u8a2d\u5b9a\u3055\u308c\u305f\u904b\u7528\u671f\u9593\u5185\u306f\u89e3\u7d04\u3067\u304d\u306a\u3044\u30bf\u30a4\u30d7\u304c\u591a\u3044<\/td><\/tr><\/tbody><\/table><\/div><\/figure>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u300c\u8cfc\u5165\u578b\u300d\u300c\u5bc4\u4ed8\u578b\u300d\u300c\u6295\u8cc7\u578b\u300d\u306e3\u7a2e\u985e\u3067\u3001\u8cc7\u91d1\u8abf\u9054\u8005\u3068\u8cc7\u91d1\u63d0\u4f9b\u8005\u306e\u305d\u308c\u305e\u308c\u306b\u95a2\u9023\u3059\u308b\u7a0e\u91d1\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post003\"><span class=\"ez-toc-section\" id=\"%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0%E3%81%AE%E7%A8%8E%E5%8C%BA%E5%88%86%E3%82%84%E4%BC%9A%E8%A8%88%E5%87%A6%E7%90%86%E6%96%B9%E6%B3%95%E3%81%AF%EF%BC%9F\"><\/span>\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u7a0e\u533a\u5206\u3084\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"532\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1665974936-132268_4.jpg\" alt=\"\" class=\"wp-image-257\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1665974936-132268_4.jpg 800w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1665974936-132268_4-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1665974936-132268_4-768x511.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u3067\u306f\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u8d77\u6848\u3059\u308b\u300c\u8cc7\u91d1\u8abf\u9054\u8005\u300d\u304b\u300c\u8cc7\u91d1\u63d0\u4f9b\u8005\u300d\u304b\u3067\u3001\u7a0e\u533a\u5206\u3084\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u305d\u308c\u305e\u308c\u306e\u7acb\u5834\u3067\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7a0e\u91d1\u306e\u57fa\u672c\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading3\"><span class=\"ez-toc-section\" id=\"%E3%80%8C%E8%B3%87%E9%87%91%E8%AA%BF%E9%81%94%E8%80%85%E3%80%8D%E3%81%AE%E5%A0%B4%E5%90%88\"><\/span>\u300c\u8cc7\u91d1\u8abf\u9054\u8005\u300d\u306e\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8cc7\u91d1\u8abf\u9054\u8005\u306f\u539f\u5247\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3057\u300c\u8cfc\u5165\u578b\u300d\u300c\u5bc4\u4ed8\u578b\u300d\u300c\u6295\u8cc7\u578b\u300d\u306e\u3069\u308c\u306b\u3042\u305f\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u8cc7\u91d1\u8abf\u9054\u3092\u300c\u500b\u4eba\u300d\u306e\u7acb\u5834\u3067\u884c\u3046\u304b\u3001\u300c\u6cd5\u4eba\u300d\u306e\u7acb\u5834\u3067\u884c\u3046\u304b\u306b\u3088\u3063\u3066\u3082\u6240\u5f97\u306e\u533a\u5206\u304c\u7570\u306a\u3063\u3066\u304f\u308b\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u8cfc\u5165\u578b\u00d7\u500b\u4eba\u3011<\/p>\n\n\n\n<p>\u500b\u4eba\u304c\u8cfc\u5165\u578b\u3067\u8cc7\u91d1\u8abf\u9054\u3059\u308b\u30b1\u30fc\u30b9\u3067\u96c6\u3081\u305f\u304a\u91d1\u306f\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002\u6240\u5f97\u306e\u533a\u5206\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u96c6\u3081\u305f\u5834\u5408\u300c\u4e8b\u696d\u6240\u5f97\u300d\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5c4a\u3051\u51fa\u3092\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u300c\u96d1\u6240\u5f97\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u8cfc\u5165\u578b\u00d7\u6cd5\u4eba\u3011<\/p>\n\n\n\n<p>\u6cd5\u4eba\u306e\u7acb\u5834\u3067\u8cfc\u5165\u578b\u3092\u884c\u3063\u3066\u96c6\u3081\u305f\u8cc7\u91d1\u306f\u300c\u6cd5\u4eba\u7a0e\u300d\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u96c6\u3081\u305f\u8cc7\u91d1\u306f\u300c\u4e8b\u696d\u6240\u5f97\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3001\u6cd5\u4eba\u306e\u6700\u7d42\u7684\u306a\u58f2\u4e0a\u306e\u4e00\u90e8\u3068\u3057\u3066\u7b97\u5165\u3055\u308c\u307e\u3059\u3002\u58f2\u4e0a\u306b\u7b97\u5165\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u8cc7\u91d1\u306e\u5165\u91d1\u6642\u3067\u306a\u304f\u3001\u30ea\u30bf\u30fc\u30f3\u3068\u3057\u3066\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u5bc4\u4ed8\u578b\u00d7\u500b\u4eba\u3011<\/p>\n\n\n\n<p>\u500b\u4eba\u306e\u7acb\u5834\u3067\u5bc4\u4ed8\u578b\u3092\u8d77\u6848\u3057\u305f\u5834\u5408\u3001\u8cc7\u91d1\u63d0\u4f9b\u8005\u304c\u300c\u500b\u4eba\u300d\u304b\u300c\u6cd5\u4eba\u300d\u304b\u3067\u6240\u5f97\u306e\u533a\u5206\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u500b\u4eba\u307e\u305f\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u300c\u500b\u4eba\u300d\u304b\u3089\u8cc7\u91d1\u3092\u63d0\u4f9b\u3055\u308c\u305f\u5834\u5408\u306f\u300c\u8d08\u4e0e\u7a0e\u300d\u3067\u3059\u3002\u500b\u4eba\u540c\u58eb\u306e\u8d08\u4e0e\u306f\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u500b\u4eba\u307e\u305f\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u300c\u6cd5\u4eba\u300d\u304b\u3089\u8cc7\u91d1\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u306e\u300c\u4e00\u6642\u6240\u5f97\u300d\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u5bc4\u4ed8\u578b\u00d7\u6cd5\u4eba\u3011<\/p>\n\n\n\n<p>\u6cd5\u4eba\u3068\u3057\u3066\u5bc4\u4ed8\u578b\u3067\u500b\u4eba\u304b\u3089\u8cc7\u91d1\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u5bc4\u4ed8\u91d1\u306f\u300c\u53d7\u8d08\u76ca\u300d\u3068\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u6cd5\u4eba\u304b\u3089\u6cd5\u4eba\u3078\u306e\u5bc4\u4ed8\u578b\u306e\u8cc7\u91d1\u63d0\u4f9b\u3067\u3082\u6271\u3044\u306f\u540c\u3058\u3067\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u6295\u8cc7\u578b\u00d7\u6cd5\u4eba\u3011<\/p>\n\n\n\n<p>\u6295\u8cc7\u578b\u3067\u8cc7\u91d1\u3092\u52df\u308b\u306b\u306f\u3001\u8cb8\u91d1\u696d\u8005\u3084\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u6295\u8cc7\u578b\u3092\u8d77\u6848\u3059\u308b\u306e\u306f\u539f\u5247\u3068\u3057\u3066\u6cd5\u4eba\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u304c\u6295\u8cc7\u578b\u3067\u8cc7\u91d1\u3092\u96c6\u3081\u308b\u5834\u5408\u3001\u52df\u96c6\u6642\u306b\u306f\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3082\u3061\u308d\u3093\u96c6\u3081\u305f\u8cc7\u91d1\u3092\u5143\u624b\u306b\u3057\u3066\u4e8b\u696d\u53ce\u5165\u3092\u5f97\u308c\u3070\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u304c\u3001\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u6bb5\u968e\u3067\u306f\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u96c6\u3081\u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class=\"wp-block-heading\" id=\"heading4\">\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3068\u671f\u9650<\/h4>\n\n\n\n<p>\u500b\u4eba\u3067\u3082\u6cd5\u4eba\u3067\u3082\u3001\u8cc7\u91d1\u8abf\u9054\u8005\u306b\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u78ba\u5b9a\u7533\u544a\u306e\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3067\u306f\u96c6\u307e\u3063\u305f\u304a\u91d1\u3092\u96c6\u8a08\u3057\u3066\u3001\u7d4c\u8cbb\u3068\u3068\u3082\u306b\u53ce\u652f\u5185\u8a33\u66f8\u306b\u8a18\u5165\u3057\u3066\u6240\u5f97\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u96c6\u3081\u305f\u8cc7\u91d1\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u300c\u6240\u5f97\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7d4c\u8cbb\u306b\u306f\u3001\u63b2\u8f09\u30b5\u30a4\u30c8\u306e\u624b\u6570\u6599\u3084\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3067\u767a\u751f\u3057\u305f\u8cbb\u7528\u3084\u767a\u9001\u8cbb\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u6599\u91d1\u3084\u4e8b\u52d9\u6240\u306e\u5bb6\u8cc3\u30fb\u6c34\u9053\u5149\u71b1\u8cbb\u306a\u3069\u304c\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u3044\u305a\u308c\u306e\u7d4c\u8cbb\u3082\u9818\u53ce\u66f8\u306a\u3069\u306e\u8a3c\u660e\u66f8\u985e\u306b\u57fa\u3065\u3044\u3066\u8a08\u4e0a\u3057\u3001\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u500b\u4eba\u307e\u305f\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u30011\u67081\u65e5\u301c12\u670831\u65e5\u306e\u6240\u5f97\u3068\u7a0e\u984d\u3092\u81ea\u5206\u3067\u8a08\u7b97\u3057\u3066\u3001\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u30ab\u6708\u4ee5\u5185\u306b\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u6c7a\u7b97\u304c3\u670831\u65e5\u306a\u30895\u670831\u65e5\u307e\u3067\u306b\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/06_1.htm\">\u56fd\u7a0e\u5e81\u300c\u7533\u544a\u3068\u7d0d\u7a0e\u300d\uff082022-09-14\uff09<\/a><\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/19.htm\">\u56fd\u7a0e\u5e81\u300c\u6cd5\u4eba\u7a0e\uff0f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u300d\uff082022-09-14\uff09<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"heading5\">\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/h4>\n\n\n\n<p>\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u3067\u8cc7\u91d1\u8abf\u9054\u3057\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u4ed6\u306b\u96d1\u6240\u5f97\u3084\u4e00\u6642\u6240\u5f97\u306a\u3069\u304c\u306a\u304f\u3001\u5e74\u9593\u306e\u6240\u5f97\u304c\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u307f\u3067\u300148\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3067\u3059\u3002\u6240\u5f97\u7a0e\u3067\u306f48\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5e74\u9593\u6240\u5f97\u304c48\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u5e74\u9593\u6240\u5f97\u306e\u5408\u8a08\u304c48\u4e07\u5186\u4ee5\u4e0b\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5b66\u751f\u3084\u5c02\u696d\u4e3b\u5a66\u304c\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u3067\u8cc7\u91d1\u3092\u96c6\u3081\u305f\u5834\u5408\u3001\u3053\u306e\u30b1\u30fc\u30b9\u306b\u5f53\u3066\u306f\u307e\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u3067\u306f\u3001\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u3067\u306e\u6240\u5f97\u3068\u4ed6\u306e\u96d1\u6240\u5f97\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u304c\u300120\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u300c\u5e74\u53ce2,000\u4e07\u5186\u4ee5\u4e0b\u300d\u304b\u3064\u300c\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3044\u308b\u300d\u5834\u5408\u306b\u9650\u308a\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u300c\u5c0f\u9063\u3044\u7a3c\u304e\u306b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u3092\u8d77\u6848\u3057\u3066\u307f\u305f\u300d\u65b9\u306a\u3069\u306f\u8a72\u5f53\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1199.htm\">\u56fd\u7a0e\u5e81\u300cNo.1199 \u57fa\u790e\u63a7\u9664\u300d\uff082022-09-14\uff09<\/a><\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kakutei\/kakutei\/fukugyo.htm\">\u56fd\u7a0e\u5e81\u300c\u526f\u53ce\u5165\u306a\u3069\u304c\u3042\u308b\u65b9\u306e\u78ba\u5b9a\u7533\u544a\u300d\uff082022-09-14\uff09<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"heading6\">\u958b\u696d\u5c4a\u3092\u51fa\u3057\u3066\u3044\u308c\u3070\u9752\u8272\u7533\u544a\u304c\u53ef\u80fd\u306b<\/h4>\n\n\n\n<p>\u500b\u4eba\u304c\u8cc7\u91d1\u63d0\u4f9b\u8005\u306b\u306a\u308b\u5834\u5408\u3001\u4f4f\u6240\u306e\u3042\u308b\u7a0e\u52d9\u7f72\u306b\u958b\u696d\u5c4a\u3068\u9752\u8272\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308c\u3070\u78ba\u5b9a\u7533\u544a\u6642\u306b\u6700\u592765\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u63a7\u9664\u306e\u9069\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u958b\u696d\u5c4a\u3068\u306f\u3001\u4e8b\u696d\u306e\u958b\u59cb\u3092\u7533\u544a\u3059\u308b\u66f8\u985e\u306e\u3053\u3068\u3002\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u5c4a\u51fa\u66f8\u300d\u3067\u3059\u3002\u958b\u696d\u5c4a\u3068\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u9752\u8272\u7533\u544a\u63a7\u9664\u306e\u9069\u7528\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u958b\u696d\u5c4a\u306f\u3001\u958b\u696d\u65e5\u304b\u30891\u30ab\u6708\u4ee5\u5185\u306e\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u5c4a\u51fa\u66f8\u300d\u306e\u8a18\u5165\u9805\u76ee\u306b\u3042\u308b\u958b\u696d\u65e5\u306f\u3001\u958b\u696d\u5c4a\u63d0\u51fa\u306e1\u30ab\u6708\u524d\u307e\u3067\u306e\u65e5\u4ed8\u306b\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u624b\u7d9a\u304d\u306f\u7a0e\u52d9\u7f72\u306b\u884c\u3063\u3066\u3001\u7a93\u53e3\u306b\u3042\u308b\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u5c4a\u51fa\u66f8\u300d\u3068\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u66f8\u304d\u8fbc\u3093\u3067\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u3059\u3002\u56fd\u7a0e\u5c40\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08\u203b\uff09\u3067\u66f8\u985e\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u8a18\u5165\u3057\u305f\u5f8c\u3001\u90f5\u9001\u3057\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u203b<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\uff082022-09-14\uff09<\/a><\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\">\u56fd\u7a0e\u5e81\u300cNo.2072\u2003\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u300d\uff082022-09-14\uff09<\/a><\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\">\u56fd\u7a0e\u5e81\u300c\uff3b\u624b\u7d9a\u540d\uff3d\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\u300d\uff082022-09-14\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading7\"><span class=\"ez-toc-section\" id=\"%E3%80%8C%E8%B3%87%E9%87%91%E6%8F%90%E4%BE%9B%E8%80%85%E3%80%8D%E3%81%AE%E5%A0%B4%E5%90%88\"><\/span>\u300c\u8cc7\u91d1\u63d0\u4f9b\u8005\u300d\u306e\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8cc7\u91d1\u63d0\u4f9b\u8005\u306f\u57fa\u672c\u7684\u306b\u8cc7\u91d1\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u3001\u91d1\u92ad\u3092\u5f97\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u3067\u3059\u3002\u305f\u3060\u3057\u975e\u8ab2\u7a0e\u306e\u8cc7\u91d1\u63d0\u4f9b\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u30c8\u30fc\u30bf\u30eb\u3067\u898b\u305f\u6642\u306b\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u7bc0\u7a0e\u3067\u304d\u308b\u304b\u5426\u304b\u306f\u3001\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u8cfc\u5165\u578b\u3011<\/p>\n\n\n\n<p>\u8cfc\u5165\u578b\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3059\u308b\u306e\u3068\u540c\u3058\u6271\u3044\u306b\u306a\u308b\u306e\u3067\u3001\u8cc7\u91d1\u63d0\u4f9b\u8005\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u6cd5\u4eba\u3067\u3042\u308a\u3001\u53d7\u3051\u53d6\u3063\u305f\u30ea\u30bf\u30fc\u30f3\u3092\u696d\u52d9\u306b\u4f7f\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u652f\u6255\u3063\u305f\u8cc7\u91d1\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u7b97\u5165\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u5bc4\u4ed8\u578b\u3011<\/p>\n\n\n\n<p>\u5bc4\u4ed8\u578b\u3067\u652f\u6255\u3063\u305f\u304a\u91d1\u3082\u975e\u8ab2\u7a0e\u3067\u3059\u3002\u500b\u4eba\u304c\u4e00\u5b9a\u306e\u8cc7\u91d1\u8abf\u9054\u8005\u306b\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u300c\u5bc4\u4ed8\u91d1\u63a7\u9664\u300d\u306e\u5bfe\u8c61\u3067\u3059\u3002\u5bc4\u4ed8\u91d1\u63a7\u9664\u306e\u8a73\u7d30\u3084\u8a08\u7b97\u65b9\u6cd5\u306f\u306e\u3061\u307b\u3069\u8a73\u3057\u304f\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u6295\u8cc7\u578b\u3011<\/p>\n\n\n\n<p>\u6295\u8cc7\u578b\u3067\u3082\u51fa\u8cc7\u3057\u305f\u8cc7\u91d1\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u63d0\u4f9b\u3057\u305f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304b\u3089\u5206\u914d\u91d1\u3084\u5229\u606f\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u5229\u76ca\u304c\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u5229\u76ca\u78ba\u5b9a\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><div class=\"column_table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u8cfc\u5165\u578b<\/td><td>\u975e\u8ab2\u7a0e\uff1a\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u6cd5\u4eba\u306f\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308b<\/td><\/tr><tr><td>\u5bc4\u4ed8\u578b<\/td><td>\u975e\u8ab2\u7a0e\uff1a\u5bc4\u4ed8\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308b<\/td><\/tr><tr><td>\u6295\u8cc7\u578b<\/td><td>\u51fa\u8cc7\u6642\u306f\u975e\u8ab2\u7a0e\uff1a\u5206\u914d\u91d1\u306e\u53d7\u3051\u53d6\u308a\u6642\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/td><\/tr><\/tbody><\/table><\/div><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"heading8\">\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3068\u671f\u9650<\/h4>\n\n\n\n<p>\u8cc7\u91d1\u63d0\u4f9b\u8005\u306f\u6b21\u306e\u30b1\u30fc\u30b9\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8cfc\u5165\u578b\u3067\u51fa\u8cc7\u91d1\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u5834\u5408<\/li>\n\n\n\n<li>\u5bc4\u4ed8\u578b\u3067\u5bc4\u4ed8\u91d1\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408<\/li>\n\n\n\n<li>\u6295\u8cc7\u578b\u3067\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u8cfc\u5165\u578b\u3067\u4ed5\u4e8b\u306b\u4f7f\u3046\u5099\u54c1\u3084\u30d1\u30bd\u30b3\u30f3\u3092\u53d7\u3051\u53d6\u3063\u305f\u306a\u3089\u3001\u511f\u5374\u8cc7\u7523\u3068\u3057\u3066\u7d4c\u8cbb\u3078\u306e\u7b97\u5165\u304c\u53ef\u80fd\u3067\u3059\u3002\u5bc4\u4ed8\u578b\u306a\u3089\u7533\u544a\u66f8\u306e\u300c\u5bc4\u4ed8\u91d1\u63a7\u9664\u300d\u306e\u6b04\u306b\u63a7\u9664\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u6295\u8cc7\u578b\u3067\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u306f\u6240\u5f97\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8cc7\u91d1\u63d0\u4f9b\u8005\u306e\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3068\u671f\u9650\u306f\u3001\u524d\u8ff0\u3057\u305f\u8cc7\u91d1\u63d0\u4f9b\u8005\u306e\u5834\u5408\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post004\"><span class=\"ez-toc-section\" id=\"%E7%A8%8E%E9%87%91%E3%81%AE%E7%A8%AE%E9%A1%9E\"><\/span>\u7a0e\u91d1\u306e\u7a2e\u985e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u3067\u672c\u8a18\u4e8b\u306b\u767b\u5834\u3059\u308b\u5404\u7a2e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u3042\u3089\u305f\u3081\u3066\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u8005\u306e\u5834\u5408\u3001\u500b\u4eba\u306e\u300c\u6240\u5f97\u7a0e\u300d\u3068\u6cd5\u4eba\u306e\u300c\u6cd5\u4eba\u7a0e\u300d\u3002\u8cc7\u91d1\u63d0\u4f9b\u8005\u306b\u304b\u304b\u308b\u306e\u306f\u300c\u8d08\u4e0e\u7a0e\u300d\u3068\u3001\u6295\u8cc7\u578b\u3067\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u306e\u300c\u6240\u5f97\u7a0e\u300d\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u3092\u7c21\u5358\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading9\"><span class=\"ez-toc-section\" id=\"%E6%89%80%E5%BE%97%E7%A8%8E\"><\/span>\u6240\u5f97\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6240\u5f97\u7a0e\u306f\u4f1a\u793e\u304c\u652f\u6255\u3046\u7d66\u6599\u3084\u3001\u500b\u4eba\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f97\u305f\u53ce\u5165\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u30021\u5e74\u5206\u306e\u53ce\u5165\u304b\u3089\u3001\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a\u306e\u91d1\u984d\u3092\u300c\u6240\u5f97\u300d\u3068\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u8cfc\u5165\u578b\u3084\u6cd5\u4eba\u3067\u5bc4\u4ed8\u578b\u306e\u5834\u5408\u306a\u3069\u306f\u3001\u63d0\u4f9b\u3055\u308c\u305f\u8cc7\u91d1\u304b\u3089\u4f7f\u3063\u305f\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u6240\u5f97\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53ce\u5165\uff0d\u7d4c\u8cbb\uff1d\u6240\u5f97<\/p>\n\n\n\n<p>\u3053\u306e\u6240\u5f97\u304b\u3089\u3055\u3089\u306b\u4e00\u5b9a\u306e\u984d\u3092\u63a7\u9664\u3057\u3066\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002\u500b\u4eba\u306e\u5834\u5408\u306f\u3001\u63a7\u9664\u5f8c\u306e\u6240\u5f97\u304c\u9ad8\u3044\u90e8\u5206\u307b\u3069\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u7d2f\u9032\u7a0e\u7387\u3067\u30015\uff05\u304b\u308945\uff05\u307e\u30677\u6bb5\u968e\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\uff08\u6240\u5f97\uff0d\u63a7\u9664\uff09\u00d7\u7a0e\u7387\uff1d\u7a0e\u984d<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_information\/qanda018.html\">\u8ca1\u52d9\u7701\u300c\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u300d\uff082022-09-15\uff09<\/a><\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\">\u56fd\u7a0e\u5e81\u300cNo.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u300d\uff082022-09-15\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading10\"><span class=\"ez-toc-section\" id=\"%E8%B4%88%E4%B8%8E%E7%A8%8E\"><\/span>\u8d08\u4e0e\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306f\u3001\u500b\u4eba\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u5bc4\u4ed8\u578b\u3067\u8cc7\u91d1\u63d0\u4f9b\u8005\u3068\u8cc7\u91d1\u8abf\u9054\u8005\u304c\u3068\u3082\u306b\u300c\u500b\u4eba\u300d\u306e\u5834\u5408\u3067\u3059\u3002\u500b\u4eba\u9593\u306e\u8d08\u4e0e\u306f\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u305f\u3081\u300c\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u300d\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306f\u8a72\u5f53\u3059\u308b\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u3092\u5408\u8a08\u3057\u3066\u3001\u5408\u8a08\u91d1\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u306e110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u96c6\u3081\u305f\u8cc7\u91d1\u306e\u5408\u8a08\u984d\u304c110\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u305a\u3001\u7533\u544a\u3082\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>110\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306f\u8ab2\u7a0e\u4fa1\u683c\u306b\u3088\u3063\u306610\uff05\u301c55\uff05\u306e\u7a0e\u7387\u304c\u304b\u304b\u308a\u3001\u7a0e\u7387\u306b\u3088\u3063\u3066\u6700\u5927400\u4e07\u5186\u307e\u3067\u306e\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u984d\uff1d\uff081\u5e74\u306b\u8d08\u4e0e\u3055\u308c\u305f\u984d-110\u4e07\u5186\uff09\u00d7\u7a0e\u7387-\u63a7\u9664\u984d<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070500\u4e07\u5186\u3092\u96c6\u3081\u305f\u306a\u3089\u300c500\u4e07\u5186-110\u4e07\u5186\u00d720\uff05-25\u4e07\u5186\u300d\u306753\u4e07\u5186\u304c\u8d08\u4e0e\u7a0e\u984d\u3067\u3059\u3002\u7a0e\u7387\u3068\u63a7\u9664\u984d\u306f\u3001\u96c6\u3081\u305f\u91d1\u984d\uff08500\u4e07\u5186\uff09\u3067\u306f\u306a\u304f\u3001\u57fa\u790e\u63a7\u9664\u306e110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u4fa1\u683c\uff08390\u4e07\u5186\uff09\u306b\u8a72\u5f53\u3059\u308b\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u3068\u63a7\u9664\u984d\u3067\u8a08\u7b97\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\">\u56fd\u7a0e\u5e81\u300cNo.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u300d\uff0820222-09-15\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading11\"><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E7%A8%8E\"><\/span>\u6cd5\u4eba\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6cd5\u4eba\u304c\u8cc7\u91d1\u8abf\u9054\u8005\u3068\u306a\u308a\u3001\u500b\u4eba\u3084\u6cd5\u4eba\u304b\u3089\u8cc7\u91d1\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u7a0e\u306f\u3001\u6cd5\u4eba\u306e\u4f01\u696d\u6d3b\u52d5\u306b\u3088\u308a\u5f97\u3089\u308c\u308b\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u3067\u3059\u3002\u6cd5\u4eba\u306e\u6240\u5f97\u91d1\u984d\u306f\u3001\u76ca\u91d1\u304b\u3089\u640d\u91d1\u3092\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u76ca\u91d1\u306f\u5546\u54c1\u30fb\u88fd\u54c1\u306a\u3069\u306e\u58f2\u4e0a\u53ce\u5165\u3084\u571f\u5730\u30fb\u5efa\u7269\u306e\u58f2\u5374\u53ce\u5165\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002\u8cfc\u5165\u578b\u30fb\u5bc4\u4ed8\u578b\u306e\u5834\u5408\u306b\u306f\u96c6\u307e\u3063\u305f\u8cc7\u91d1\u304c\u76ca\u91d1\u3067\u3001\u640d\u91d1\uff08\u7d4c\u8cbb\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u304c\u6240\u5f97\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u7a0e\u984d\u306f\u6240\u5f97\u91d1\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u3001\u7a0e\u984d\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u7a0e\u7387\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u7a0e\u7387\u306f\u4e2d\u5c0f\u6cd5\u4eba\uff08\u8cc7\u672c\u91d1\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c1\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306a\u3069\uff09\u306e\u5834\u5408\u3001\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u304c15\uff05\u3002\u5e74800\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306723.2\uff05\u3067\u3059\u3002\u305d\u308c\u4ee5\u5916\u306e\u6cd5\u4eba\u306f\u4e00\u5f8b23\uff652\uff05\u306e\u7a0e\u7387\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a\u8ca1\u52d9\u7701\u300c\u3082\u3063\u3068\u77e5\u308a\u305f\u3044\u7a0e\u306e\u3053\u3068\u30fb\u6cd5\u4eba\u7a0e\u3092\u77e5\u308d\u3046\u300d\uff082022-09-15\uff09<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\">\u56fd\u7a0e\u5e81\u300cNo.5759\u2003\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u300d\uff082022-09-15\uff09<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post005\"><span class=\"ez-toc-section\" id=\"%E3%80%8C%E8%B3%BC%E5%85%A5%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0%E3%80%8D%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E7%A8%8E%E9%87%91%E3%81%A8%E7%A2%BA%E5%AE%9A%E7%94%B3%E5%91%8A\"><\/span>\u300c\u8cfc\u5165\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u300d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u7a2e\u985e\u5225\u306b\u3001\u95a2\u9023\u3059\u308b\u7a0e\u91d1\u3092\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cfc\u5165\u578b\u306e\u52df\u96c6\u65b9\u5f0f\u306f\u300call-or-Nothing\uff08\u30aa\u30fc\u30eb\u30aa\u30a2\u30ca\u30c3\u30b7\u30f3\u30b0\uff09\u65b9\u5f0f\u300d\u3068\u300call-in\uff08\u30aa\u30fc\u30eb\u30a4\u30f3\uff09\u65b9\u5f0f\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>all-or-Nothing\u65b9\u5f0f\u306f\u76ee\u6a19\u984d\u306b\u9054\u3057\u305f\u5834\u5408\u306e\u307f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u6210\u7acb\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002\u9813\u632b\u3057\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8cc7\u91d1\u3092\u8cc7\u91d1\u63d0\u4f9b\u8005\u306b\u8fd4\u91d1\u3059\u308b\u305f\u3081\u3001\u7a0e\u52d9\u4e0a\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u884c\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001all\u2212in\u65b9\u5f0f\u306f\u76ee\u6a19\u91d1\u984d\u3092\u9054\u6210\u305b\u305a\u306b\u7d42\u4e86\u3057\u305f\u5834\u5408\u3067\u3082\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u6210\u7acb\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002all\u2212in\u65b9\u5f0f\u3067\u306f\u76ee\u6a19\u984d\u306b\u5c4a\u304b\u306a\u304f\u3066\u3082\u30011\u4ef6\u3067\u3082\u652f\u63f4\u304c\u3042\u308c\u3070\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u6210\u7acb\u3068\u306a\u308a\u3001\u8cc7\u91d1\u8abf\u9054\u8005\u306b\u30ea\u30bf\u30fc\u30f3\u3092\u9042\u884c\u3059\u308b\u7fa9\u52d9\u304c\u767a\u751f\u3057\u3001\u8ab2\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cfc\u5165\u578b\u3067\u96c6\u3081\u305f\u304a\u91d1\u306e\u8003\u3048\u65b9\u306f\u300c\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u5229\u76ca\u300d\u3068\u540c\u3058\u3002\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u5546\u54c1\u306e\u8ca9\u58f2\u5229\u76ca\u3068\u540c\u3058\u304f\u300c\u58f2\u4e0a\uff08\u8abf\u9054\u8cc7\u91d1\u306e\u5408\u8a08\uff09\uff0d\u7d4c\u8cbb\uff08\u30ea\u30bf\u30fc\u30f3\u306e\u539f\u4fa1\uff0b\u8cc7\u91d1\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u8981\u3057\u305f\u8cbb\u7528\u306e\u5408\u8a08\uff09\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u91d1\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u3082\u3001\u8cfc\u5165\u578b\u306f\u300c\u901a\u5e38\u306e\u58f2\u8cb7\u300d\u3068\u540c\u3058\u3067\u3059\u3002\u8cc7\u91d1\u8abf\u9054\u8005\u306f\u8cc7\u91d1\u53d7\u53d6\u6642\u306b\u300c\u524d\u53d7\u91d1\u300d\u3067\u8a08\u4e0a\u3057\u3001\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3057\u305f\u6642\u70b9\u3067\u300c\u58f2\u4e0a\u300d\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u306f\u901a\u5e38\u306e\u58f2\u8cb7\u3068\u540c\u3058\u304f\u300c\u8ab2\u7a0e\u53d6\u5f15\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8cfc\u5165\u578b\u306e\u8cc7\u91d1\u8abf\u9054\u8005\u304c\u884c\u3046\u4f1a\u8a08\u79d1\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u53d7\u53d6\u6642\u306e\u8cc7\u91d1\uff1d\u524d\u53d7\u91d1<\/li>\n\n\n\n<li>\u5f15\u304d\u6e21\u3057\u6642\uff1d\u58f2\u4e0a\uff08\u4e8b\u696d\u6240\u5f97\u30fb\u96d1\u6240\u5f97\uff09<\/li>\n\n\n\n<li>\u8cc7\u91d1\u63d0\u4f9b\u8005\u3078\u306e\u30ea\u30bf\u30fc\u30f3\uff1d\u539f\u4fa1<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\u8cfc\u5165\u578b\u3067\u7bc0\u7a0e\u3059\u308b\u5834\u5408\u306f\u3001\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u7a0e\u52d9\u7f72\u306b\u958b\u696d\u5c4a\u3084\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u4e00\u65b9\u3067\u8cc7\u91d1\u63d0\u4f9b\u8005\u306f\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u3060\u3051\u306e\u305f\u3081\u3001\u8ab2\u7a0e\u306f\u3055\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u30ea\u30bf\u30fc\u30f3\u3092\u53d7\u3051\u305f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u4e8b\u696d\u306b\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7d4c\u8cbb\u306b\u7b97\u5165\u3067\u304d\u308b\u306e\u306f\u300c\u30ea\u30bf\u30fc\u30f3\u5546\u54c1\u306e\u539f\u4fa1\u300d\u300c\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u624b\u6570\u6599\u300d\u300c\u30ea\u30bf\u30fc\u30f3\u63d0\u4f9b\u306e\u305f\u3081\u5305\u88c5\u8cbb\u30fb\u9001\u6599\u300d\u300c\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u6599\u91d1\u300d\u306a\u3069\u3067\u3059\u3002\u305d\u306e\u4ed6\u306b\u3082\u8981\u3057\u305f\u8cbb\u7528\u304c\u3042\u308c\u3070\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7121\u95a2\u4fc2\u306e\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u3068\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u304c\u5165\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post006\"><span class=\"ez-toc-section\" id=\"%E3%80%8C%E5%AF%84%E4%BB%98%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0%E3%80%8D%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E7%A8%8E%E9%87%91%E3%81%A8%E7%A2%BA%E5%AE%9A%E7%94%B3%E5%91%8A\"><\/span>\u300c\u5bc4\u4ed8\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u300d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5bc4\u4ed8\u578b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8cc7\u91d1\u63d0\u4f9b\u8005\u306b\u898b\u8fd4\u308a\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u300c\u304a\u793c\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u300d\u3084\u300c\u6d3b\u52d5\u5831\u544a\u300d\u7a0b\u5ea6\u306e\u3055\u3055\u3084\u304b\u306a\u30ea\u30bf\u30fc\u30f3\u3067\u3059\u3002\u304a\u91d1\u306e\u5bc4\u4ed8\u3068\u540c\u3058\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u5bc4\u4ed8\u578b\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u5730\u57df\u6d3b\u6027\u3084\u753a\u304a\u3053\u3057\u3001\u81ea\u7136\u74b0\u5883\u4fdd\u8b77\u3084\u9ad8\u9f62\u8005\u30fb\u5b50\u3069\u3082\u306b\u5f79\u7acb\u3064\u6d3b\u52d5\u306a\u3069\u3092\u76ee\u7684\u3068\u3057\u305f\u5bc4\u4ed8\u578b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3001\u901a\u5e38\u306e\u5bc4\u4ed8\u3068\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5bc4\u4ed8\u578b\u306e\u8cc7\u91d1\u8abf\u9054\u8005\u304c\u884c\u3046\u4f1a\u8a08\u79d1\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8cc7\u91d1\u63d0\u4f9b\u8005\u304b\u3089\u306e\u652f\u63f4\u91d1\uff1d\u8d08\u4e0e\uff0f\u4e00\u6642\u6240\u5f97\uff0f\u53d7\u8d08\u76ca<\/li>\n\n\n\n<li>\u8cc7\u91d1\u63d0\u4f9b\u8005\u306b\u8fd4\u3059\u30ea\u30bf\u30fc\u30f3\uff1d\u539f\u4fa1<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\u8cc7\u91d1\u8abf\u9054\u8005\u304c\u300c\u500b\u4eba\u300d\u306e\u5bc4\u4ed8\u578b\u3067\u306f\u3001\u8cc7\u91d1\u63d0\u4f9b\u8005\u3082\u300c\u500b\u4eba\u300d\u306e\u5834\u5408\u306f\u300c\u8d08\u4e0e\u300d\u3001\u300c\u6cd5\u4eba\u300d\u304b\u3089\u8cc7\u91d1\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u300c\u4e00\u6642\u6240\u5f97\u300d\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u304c\u8cc7\u91d1\u8abf\u9054\u8005\u306e\u5bc4\u4ed8\u578b\u3067\u3001\u500b\u4eba\u304b\u3089\u8cc7\u91d1\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u5bc4\u4ed8\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u300c\u53d7\u8d08\u76ca\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading12\"><span class=\"ez-toc-section\" id=\"%E8%B3%87%E9%87%91%E6%8F%90%E4%BE%9B%E8%80%85%E3%81%AF%E6%8E%A7%E9%99%A4%E3%82%92%E5%8F%97%E3%81%91%E3%82%89%E3%82%8C%E3%82%8B%EF%BC%88%E7%AF%80%E7%A8%8E%E3%81%A7%E3%81%8D%E3%82%8B%EF%BC%89\"><\/span>\u8cc7\u91d1\u63d0\u4f9b\u8005\u306f\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\uff08\u7bc0\u7a0e\u3067\u304d\u308b\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8cc7\u91d1\u63d0\u4f9b\u8005\u306e\u5834\u5408\u3001\u500b\u4eba\u306e\u7acb\u5834\u3067\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u6cd5\u4eba\u306b\u8cc7\u91d1\u3092\u63d0\u4f9b\u3057\u305f\u3068\u304d\u306b\u300c\u5bc4\u4ed8\u91d1\u63a7\u9664\u300d\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5bc4\u4ed8\u91d1\u63a7\u9664\u3068\u306f\u3001\u500b\u4eba\u304c\u56fd\u3084\u5730\u65b9\u81ea\u6cbb\u4f53\u3001\u516c\u5171\u56e3\u4f53\u3084\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u306a\u3069\u306b\u5bc4\u4ed8\u3092\u3057\u305f\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u306e\u3053\u3068\u3002\u5bc4\u4ed8\u578b\u3067\u3082\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u516c\u76ca\u6027\u306e\u3042\u308b\u6cd5\u4eba\u306b\u8cc7\u91d1\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306f\u3001\u5bc4\u4ed8\u91d1\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3059\u3002\u8cc7\u91d1\u8abf\u9054\u8005\u304c\u500b\u4eba\u3084\u4e00\u822c\u6cd5\u4eba\u306e\u5834\u5408\u306b\u306f\u3001\u5bc4\u4ed8\u91d1\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5bc4\u4ed8\u91d1\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u63a7\u9664\u984d\uff1d1\u5e74\u9593\u306e\u5bc4\u4ed8\u91d1\u306e\u91d1\u984d\uff08\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u306e40\uff05\u76f8\u5f53\u984d\u307e\u3067\uff09\uff0d2,000\u5186<\/p>\n\n\n\n<p>\u5bc4\u4ed8\u91d1\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u7533\u544a\u306b\u306f\u4e3b\u50ac\u56e3\u4f53\u306a\u3069\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u3001\u53d7\u9818\u8a3c\u30fb\u9818\u53ce\u66f8\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5bc4\u4ed8\u578b\u306b\u306f\u901a\u5e38\u3001\u5bc4\u4ed8\u91d1\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u65e8\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1150.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u300cNo.1150 \u4e00\u5b9a\u306e\u5bc4\u9644\u91d1\u3092\u652f\u6255\u3063\u305f\u3068\u304d\uff08\u5bc4\u9644\u91d1\u63a7\u9664\uff09\u300d\uff082022-09-15\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading13\"><span class=\"ez-toc-section\" id=\"%E8%B3%87%E9%87%91%E8%AA%BF%E9%81%94%E8%80%85%E3%81%8C%E6%8E%A7%E9%99%A4%E3%82%92%E5%8F%97%E3%81%91%E3%82%89%E3%82%8C%E3%82%8B%EF%BC%88%E7%AF%80%E7%A8%8E%E3%81%A7%E3%81%8D%E3%82%8B%EF%BC%89%E3%82%B1%E3%83%BC%E3%82%B9%E3%82%82%E3%81%82%E3%82%8B\"><\/span>\u8cc7\u91d1\u8abf\u9054\u8005\u304c\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\uff08\u7bc0\u7a0e\u3067\u304d\u308b\uff09\u30b1\u30fc\u30b9\u3082\u3042\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5bc4\u4ed8\u578b\u306e\u8cc7\u91d1\u8abf\u9054\u8005\u306f\u3001\u500b\u4eba\u304b\u3089\u8cc7\u91d1\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u300c\u8d08\u4e0e\u7a0e\u300d\u306e\u57fa\u790e\u63a7\u9664\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u8d08\u4e0e\u7a0e\u306b\u306f110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u3042\u308a\u30011\u5e74\u9593\u306b110\u4e07\u5186\u307e\u3067\u306f\u8d08\u4e0e\u3057\u3066\u3082\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u304b\u3089\u306e\u8cc7\u91d1\u306f\u300c\u4e00\u6642\u6240\u5f97\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u5bc4\u4ed8\u578b\u3067\u6cd5\u4eba\u3068\u500b\u4eba\u306e\u53cc\u65b9\u304b\u3089\u8cc7\u91d1\u3092\u63d0\u4f9b\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u500b\u4eba\u304b\u3089\u306e\u8cc7\u91d1\u306f\u300c\u8d08\u4e0e\u300d\u3001\u6cd5\u4eba\u304b\u3089\u306e\u8cc7\u91d1\u306f\u300c\u4e00\u6642\u6240\u5f97\u300d\u3068\u533a\u5225\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u300cNo.4408 \u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u300d\uff0820222-09-15\uff09<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post007\"><span class=\"ez-toc-section\" id=\"%E3%80%8C%E6%8A%95%E8%B3%87%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0%E3%80%8D%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E7%A8%8E%E9%87%91%E3%81%A8%E7%A2%BA%E5%AE%9A%E7%94%B3%E5%91%8A\"><\/span>\u300c\u6295\u8cc7\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u300d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6295\u8cc7\u578b\u306f\u300c\u8cfc\u5165\u578b\u300d\u300c\u5bc4\u4ed8\u578b\u300d\u306b\u6bd4\u3079\u308b\u3068\u3001\u305d\u308c\u307b\u3069\u4ef6\u6570\u306f\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7533\u8fbc\u8005\u304c\u591a\u304f\u53c2\u52a0\u3067\u304d\u306a\u3044\u307b\u3069\u4eba\u6c17\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3082\u3042\u308a\u307e\u3059\u3002\u73fe\u72b6\u3067\u306f\u500b\u4eba\u304c\u8cc7\u91d1\u8abf\u9054\u306e\u65b9\u6cd5\u3067\u6295\u8cc7\u578b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002\u4e3b\u306b\u4f01\u696d\u306e\u8cc7\u91d1\u8abf\u9054\u306e\u624b\u6bb5\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6295\u8cc7\u578b\u306b\u306f\u3001\u6b21\u306e3\u3064\u306e\u30bf\u30a4\u30d7\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u878d\u8cc7\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<\/li>\n\n\n\n<li>\u30d5\u30a1\u30f3\u30c9\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<\/li>\n\n\n\n<li>\u682a\u5f0f\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\u3044\u305a\u308c\u306e\u30bf\u30a4\u30d7\u3082\u8cc7\u91d1\u8abf\u9054\u8005\u306b\u306f\u3001\u8cc7\u91d1\u3092\u6388\u53d7\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306a\u304f\u3001\u8cc7\u91d1\u306b\u3088\u3063\u3066\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u306b\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8cc7\u91d1\u63d0\u4f9b\u8005\u306e\u5834\u5408\u3082\u5206\u914d\u91d1\u3092\u53d7\u3051\u53d6\u308b\u969b\u306f\u5229\u5b50\u6240\u5f97\u3084\u914d\u5f53\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u306e\u5206\u914d\u91d1\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u306f\u3001\u5206\u914d\u6642\u306b20.42\uff05\u306e\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u4ed6\u306e\u96d1\u6240\u5f97\u306a\u3069\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u306a\u3069\u3057\u3066\u3001\u6e90\u6cc9\u7a0e\u3092\u652f\u6255\u3044\u904e\u304e\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u904e\u6255\u3044\u5206\u304c\u623b\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u878d\u8cc7\u578b\u300d\u300c\u30d5\u30a1\u30f3\u30c9\u578b\u300d\u300c\u682a\u5f0f\u578b\u300d\u3001\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2015\/taxanswer\/shotoku\/1330.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u300cNo.1330 \u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff08\u914d\u5f53\u6240\u5f97\uff09\u300d\uff082022-09-16\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading14\"><span class=\"ez-toc-section\" id=\"%E8%9E%8D%E8%B3%87%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0\"><\/span>\u878d\u8cc7\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u878d\u8cc7\u578b\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u8005\u304c\u8907\u6570\u306e\u500b\u4eba\u304b\u3089\u5c11\u984d\u306e\u51fa\u8cc7\u91d1\u3092\u96c6\u3081\u3001\u8cc7\u91d1\u3092\u4f01\u696d\u306b\u878d\u8cc7\u3059\u308b\u30bf\u30a4\u30d7\u3067\u3059\u3002\u8cc7\u91d1\u63d0\u4f9b\u8005\u306f\u5143\u91d1\u3068\u8cb8\u4ed8\u5229\u606f\u3092\u30ea\u30bf\u30fc\u30f3\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u300c\u30bd\u30fc\u30b7\u30e3\u30eb\u30ec\u30f3\u30c7\u30a3\u30f3\u30b0\u300d\u300c\u8cb8\u4ed8\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u300d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cc7\u91d1\u8abf\u9054\u8005\u306f\u3001\u8cc7\u91d1\u63d0\u4f9b\u8005\u304b\u3089\u306e\u652f\u63f4\u91d1\u3092\u300c\u501f\u5165\u91d1\u300d\u3001\u8cc7\u91d1\u63d0\u4f9b\u8005\u306b\u8fd4\u3059\u30ea\u30bf\u30fc\u30f3\u3092\u300c\u8cb8\u4ed8\u91d1\u300d\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading15\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%83%B3%E3%83%89%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0\"><\/span>\u30d5\u30a1\u30f3\u30c9\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u30d5\u30a1\u30f3\u30c9\u578b\u306f\u3001\u7279\u5b9a\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u3059\u308b\u30d5\u30a1\u30f3\u30c9\u3092\u4f5c\u3063\u3066\u8cc7\u91d1\u8abf\u9054\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u8cc7\u91d1\u63d0\u4f9b\u8005\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6210\u679c\u306b\u57fa\u3065\u3044\u3066\u914d\u5f53\u91d1\u3092\u30ea\u30bf\u30fc\u30f3\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30d5\u30a1\u30f3\u30c9\u578b\u3067\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u751f\u307f\u51fa\u3055\u308c\u305f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u30d5\u30a1\u30f3\u30c9\u578b\u306e\u5834\u5408\u3001\u8cc7\u91d1\u8abf\u9054\u8005\u306f\u8cc7\u91d1\u63d0\u4f9b\u8005\u304b\u3089\u306e\u652f\u63f4\u91d1\u3092\u300c\u8cc7\u672c\u91d1\u300d\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading16\"><span class=\"ez-toc-section\" id=\"%E6%A0%AA%E5%BC%8F%E5%9E%8B%E3%82%AF%E3%83%A9%E3%82%A6%E3%83%89%E3%83%95%E3%82%A1%E3%83%B3%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0\"><\/span>\u682a\u5f0f\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u682a\u5f0f\u578b\u306f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u767a\u884c\u3057\u305f\u308a\u3001\u58f2\u5374\u3057\u305f\u308a\u3057\u3066\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u8cc7\u91d1\u63d0\u4f9b\u8005\u306f\u3001\u51fa\u8cc7\u984d\u306b\u5fdc\u3058\u3066\u914d\u5f53\u91d1\u3092\u30ea\u30bf\u30fc\u30f3\u3068\u3057\u3066\u53d7\u3051\u53d6\u308c\u3001\u5c06\u6765\u306e\u682a\u5f0f\u4e0a\u5834\uff08IPO\uff09\u306a\u3069\u304c\u3042\u308c\u3070\u58f2\u5374\u76ca\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u30011\u3064\u306e\u4f01\u696d\u306b\u5bfe\u3057\u3066\u306f1\u5e74\u9593\u306750\u4e07\u5186\u307e\u3067\u3057\u304b\u51fa\u8cc7\u3067\u304d\u307e\u305b\u3093\u3002\u8cc7\u91d1\u8abf\u9054\u8005\u3068\u306a\u308b\u4f01\u696d\u3082\u8abf\u9054\u3067\u304d\u308b\u306e\u306f\u3001\u5e74\u95931\u5104\u5186\u672a\u6e80\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u682a\u5f0f\u578b\u3067\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u8005\u304c\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u3001\u8cc7\u91d1\u63d0\u4f9b\u8005\u304b\u3089\u306e\u652f\u63f4\u91d1\u3092\u300c\u8cc7\u672c\u91d1\u300d\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post008\"><span class=\"ez-toc-section\" id=\"%E7%A2%BA%E5%AE%9A%E7%94%B3%E5%91%8A%E3%82%92%E5%BF%98%E3%82%8C%E3%81%9F%E5%A0%B4%E5%90%88%E3%81%AF%E3%80%8C%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3%E3%80%8D%E3%81%AE%E5%8F%AF%E8%83%BD%E6%80%A7%E3%81%82%E3%82%8A\"><\/span>\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u5834\u5408\u306f\u300c\u30da\u30ca\u30eb\u30c6\u30a3\u300d\u306e\u53ef\u80fd\u6027\u3042\u308a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"532\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1665974936-132268_9.jpg\" alt=\"\" class=\"wp-image-256\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1665974936-132268_9.jpg 800w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1665974936-132268_9-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1665974936-132268_9-768x511.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306b\u9650\u3063\u305f\u8a71\u3067\u306a\u304f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308a\u306a\u304c\u3089\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308a\u307e\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308b\u8cc7\u91d1\u8abf\u9054\u8005\u306f\u3082\u3061\u308d\u3093\u3001\u8cc7\u91d1\u63d0\u4f9b\u8005\u3082\u5206\u914d\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306a\u3069\u306b\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u304c\u660e\u8a18\u3057\u3066\u3044\u308b\u3001\u4e3b\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u6b21\u306e3\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/li>\n\n\n\n<li>\u5ef6\u6ede\u7a0e<\/li>\n\n\n\n<li>\u91cd\u52a0\u7b97\u7a0e<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u3092\u8a73\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading17\"><span class=\"ez-toc-section\" id=\"%E7%84%A1%E7%94%B3%E5%91%8A%E5%8A%A0%E7%AE%97%E7%A8%8E\"><\/span>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u767a\u751f\u3057\u307e\u3059\u3002\u7121\u7533\u544a\u306f\u3001\u7d0d\u7a0e\u8005\u81ea\u8eab\u304c\u53ce\u3081\u308b\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u300c\u7533\u544a\u8ab2\u7a0e\u5236\u5ea6\u300d\u306e\u571f\u53f0\u3092\u63fa\u308b\u304c\u3059\u305f\u3081\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3082\u91cd\u304f\u306a\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7d0d\u7a0e\u671f\u9650\u304c\u904e\u304e\u305f\u5f8c\u306b\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u305f\u5f8c\u306b\u7533\u544a\u3059\u308b\u5834\u5408\u3001\u7a0e\u984d50\u4e07\u5186\u307e\u3067\u306e\u90e8\u5206\u306b15\uff05\u300150\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f20\uff05\u306e\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u306a\u304a\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3055\u308c\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u671f\u9650\u5f8c\u7533\u544a\u3057\u305f\u5834\u5408\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u8efd\u6e1b\u3055\u308c\u30665\uff05\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4eee\u306b100\u4e07\u5186\u306e\u7d0d\u7a0e\u3092\u7533\u544a\u3057\u306a\u3044\u3067\u3001\u7a0e\u52d9\u7f72\u306e\u6307\u6458\u3092\u53d7\u3051\u3066\u671f\u9650\u5f8c\u306b\u7533\u544a\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306e\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u300c50\u4e07\u5186\u00d715\uff05\u300d\uff0b\u300c50\u4e07\u5186\u00d720\uff05\u300d\u3067\u5408\u8a0817\u4e075,000\u5186\u3002\u81ea\u4e3b\u7684\u306a\u671f\u9650\u5f8c\u7533\u544a\u306e\u5834\u5408\u306f\u300c100\u4e07\u5186\u00d75\uff05\u300d\u30675\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2024.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u300cNo.2024 \u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u3068\u304d\u300d\uff082022-09-15\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading18\"><span class=\"ez-toc-section\" id=\"%E5%BB%B6%E6%BB%9E%E7%A8%8E\"><\/span>\u5ef6\u6ede\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5ef6\u6ede\u7a0e\u306f\u3001\u6cd5\u5b9a\u7d0d\u4ed8\u671f\u9650\u65e5\uff08\u500b\u4eba\u306a\u3089\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u65e53\u670815\u65e5\uff09\u307e\u3067\u306b\u3001\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u3092\u7d0d\u3081\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u671f\u9650\u5f8c\u306b\u4fee\u6b63\u3057\u305f\u308a\u3001\u66f4\u6b63\u3042\u308b\u3044\u306f\u6c7a\u5b9a\u51e6\u5206\u3092\u53d7\u3051\u305f\u308a\u3057\u305f\u969b\u306b\u3001\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u3082\u5ef6\u6ede\u7a0e\u306f\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5ef6\u6ede\u7a0e\u306f\u3001\u7a0e\u91d1\u306e\u7d0d\u4ed8\u671f\u9650\u306e\u7fcc\u65e5\u3092\u8d77\u70b9\u306b\u5b8c\u7d0d\u3055\u308c\u308b\u307e\u3067\u306e\u65e5\u6570\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u5ef6\u6ede\u7a0e\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7d0d\u4ed8\u3059\u3079\u304d\u672c\u7a0e\u306e\u91d1\u984d\u00d7\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\u00d7\u6ede\u7d0d\u65e5\u6570\u00f7365\u65e5\uff1d\u5ef6\u6ede\u7a0e\u984d<\/p>\n\n\n\n<p>\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\u306f\u7d0d\u4ed8\u671f\u9650\u306e2\u30ab\u6708\u307e\u3067\u30682\u30ab\u6708\u4ee5\u4e0a\u3067\u7570\u306a\u308a\u3001\u305d\u306e\u5408\u8a08\u984d\u304c\u5ef6\u6ede\u7a0e\u984d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7d0d\u4ed8\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u30ab\u6708\u9593\u306f\u3001\u7d0d\u7a0e\u984d\u306b\u5e74\u7387\u300c7.3\uff05\u300d\u3082\u3057\u304f\u306f\u300c\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u203b\u306b1\uff05\u3092\u52a0\u3048\u305f\u5272\u5408\u300d\u306e\u4f4e\u3044\u65b9\u3092\u4e57\u3058\u3066\u3001\u305d\u306e\u91d1\u984d\u306b\u300c\u5b8c\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u5b8c\u7d0d\u3001\u307e\u305f\u306f2\u30ab\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u6570\u300d\u306b\u5fdc\u3058\u305f\u5272\u5408\uff08\u00f7365\u65e5\uff09\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>2\u30ab\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u306e\u5834\u5408\u306f\u3001\u5e74\u7387\u300c14.6\uff05\u300d\u307e\u305f\u306f\u300c\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u306b7.3\uff05\u3092\u52a0\u3048\u305f\u5272\u5408\u300d\u306e\u4f4e\u3044\u65b9\u3092\u7d0d\u7a0e\u3059\u3079\u304d\u984d\u306b\u4e57\u3058\u3066\u3001\u300c2\u30ab\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u5b8c\u7d0d\u307e\u3067\u306e\u65e5\u6570\u300d\u306b\u5fdc\u3058\u305f\u5272\u5408\uff08\u00f7365\u65e5\uff09\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u7279\u4f8b\u57fa\u6e96\u5272\u5408\uff1d\u9280\u884c\u306b\u304a\u3051\u308b\u524d\u5e74\u306e\u65b0\u898f\u77ed\u671f\u8cb8\u51fa\u7d04\u5b9a\u5e73\u5747\u91d1\u5229\u306b\u5e741\uff05\u5206\u3092\u52a0\u3048\u305f\u5272\u5408<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/img\/img_00.gif\" alt=\"\"\/><\/figure>\n\n\n\n<p>\u56f3\u306e\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u300c\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u300d<\/a><\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u30013\u670815\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u3079\u304d\u7a0e\u984d\u304c100\u4e07\u5186\u3067\u30013\u30ab\u6708\u5f8c\u306e6\u670815\u65e5\u306b\u7d0d\u4ed8\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306e\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u306a\u304a\u8a08\u7b97\u306b\u5f53\u305f\u3063\u3066\u5ef6\u6ede\u7a0e\u306f\u3001\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u306b1\uff05\u3092\u52a0\u3048\u305f\u5272\u5408\uff082\u30ab\u6708\u307e\u30672\uff656\uff05\u30012\u30ab\u6708\u8d858\uff659\uff05\uff09\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>a\uff1a2\u30ab\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\uff085\u670815\u65e5\uff09\u307e\u3067\u306e\u5ef6\u6ede\u7a0e<\/p>\n\n\n\n<p>100\u4e07\u5186\u00d72.6\uff05\u00d761\u65e5\u00f7365\u65e5\uff1d4,345\u5186<\/p>\n\n\n\n<p>b\uff1a2\u30ab\u6708\u7d4c\u904e\u3059\u308b\u65e5\u304b\u3089\u5b8c\u7d0d\u65e5\uff086\u670815\u65e5\uff09\u307e\u3067\u306e\u5ef6\u6ede\u7a0e<\/p>\n\n\n\n<p>100\u4e07\u5343\u5186\u00d78.9\uff05\u00d731\u65e5\u00f7365\u65e5\uff1d7,558\u5186<\/p>\n\n\n\n<p>a\uff0bb\uff1d11,900\u5186\uff08100\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/p>\n\n\n\n<p>100\u4e07\u5186\u30923\u30ab\u6708\u5f8c\u306b\u5ef6\u7d0d\u3057\u305f\u5834\u5408\u306b\u306f\u300111,900\u5186\u306e\u5ef6\u6ede\u7a0e\u304c\u4f59\u5206\u306b\u304b\u304b\u308b\u8a08\u7b97\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u300c\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u300d\uff082022-09-15\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading19\"><span class=\"ez-toc-section\" id=\"%E9%87%8D%E5%8A%A0%E7%AE%97%E7%A8%8E\"><\/span>\u91cd\u52a0\u7b97\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u52a0\u7b97\u7a0e\u306e\u4e2d\u3067\u3082\u53b3\u3057\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u300c\u91cd\u52a0\u7b97\u7a0e\u300d\u3067\u3059\u3002\u91cd\u52a0\u7b97\u7a0e\u306f\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u30fb\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u30fb\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306b\u4ee3\u308f\u3063\u3066\u8ab2\u3055\u308c\u308b\u3082\u306e\u3002\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u4e8b\u5b9f\u306e\u5168\u3066\u307e\u305f\u306f\u4e00\u90e8\u3092\u4eee\u88c5\u30fb\u96a0\u853d\u3057\u3066\u3044\u305f\u5834\u5408\u306a\u3069\u306e\u60aa\u8cea\u306a\u30b1\u30fc\u30b9\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306f\u6b21\u306e\u3088\u3046\u306a\u4e8b\u5b9f\u3092\u3001\u91cd\u52a0\u7b97\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u4eee\u88c5\u96a0\u853d\u884c\u70ba\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul 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href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ca1\u52d9\u7701\u300c\u52a0\u7b97\u7a0e\u306e\u6982\u8981\u300d\uff082022-09-15\uff09<\/a><\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/100703_02\/00.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u300c\u6cd5\u4eba\u7a0e\u306e\u91cd\u52a0\u7b97\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff09\u300d\uff082022-09-15\uff09<\/a><\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.zeiken.co.jp\/hourei\/HHTUS000000\/68.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u7a0e\u52d9\u7814\u7a76\u4f1a\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c68\u6761\u91cd\u52a0\u7b97\u7a0e\u300d\uff082022-09-15\uff09<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post009\"><span class=\"ez-toc-section\" 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