{"id":1252,"date":"2023-09-27T13:30:08","date_gmt":"2023-09-27T04:30:08","guid":{"rendered":"https:\/\/s-plushome.jp\/column\/?p=1252"},"modified":"2023-09-29T19:01:25","modified_gmt":"2023-09-29T10:01:25","slug":"tax-land-sell-case","status":"publish","type":"post","link":"https:\/\/s-plushome.jp\/column\/tips\/tax-land-sell-case.html","title":{"rendered":"\u7a0e\u91d1\u306e\u304b\u304b\u3089\u306a\u3044\u571f\u5730\u306e\u58f2\u308a\u65b9\u3092\u89e3\u8aac\uff01\u5229\u7528\u3067\u304d\u308b\u63a7\u9664\u30fb\u7279\u4f8b\u3082\u7d39\u4ecb"},"content":{"rendered":"<p><span style=\"font-weight: 400\">\u300c\u89aa\u65cf\u304b\u3089\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u3051\u3069\u3001\u5fc5\u8981\u306a\u3044\u306e\u3067\u58f2\u5374\u3057\u305f\u3044\u300d<br \/>\n<\/span><span style=\"font-weight: 400\">\u300c\u3067\u304d\u308b\u3060\u3051\u8cbb\u7528\u3092\u304b\u3051\u305a\u306b\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u3044\u300d<br \/>\n<\/span><span style=\"font-weight: 400\">\u300c\u305d\u3082\u305d\u3082\u3001\u571f\u5730\u3092\u58f2\u308b\u306e\u306b\u306f\u3069\u3093\u306a\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\uff1f\u300d<br \/>\n<\/span><span style=\"font-weight: 400\">\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u3044\u3068\u3044\u3046\u65b9\u304b\u3089\u3001\u3053\u306e\u3088\u3046\u306a\u76f8\u8ac7\u3092\u3055\u308c\u308b\u3053\u3068\u306f\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u3001\u5370\u7d19\u7a0e\u3084\u767b\u9332\u514d\u8a31\u7a0e\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u7a0e\u91d1\u3092\u56fd\u306b\u53ce\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e2d\u306b\u306f\u9ad8\u984d\u306b\u306a\u308b\u3082\u306e\u3082\u3042\u308a\u3001<strong><span style=\"text-decoration: underline\">\u624b\u5143\u306b\u6b8b\u3059\u304a\u91d1\u3092\u3067\u304d\u308b\u3060\u3051\u591a\u304f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u524d\u306b\u7bc0\u7a0e\u3059\u308b\u65b9\u6cd5\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981<\/span>\u3067<\/strong>\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u672c\u8a18\u4e8b\u3067\u306f\u3001\u571f\u5730\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3068\u3001\u975e\u8ab2\u7a0e\u306b\u3059\u308b\u65b9\u6cd5\u3001\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b\u63a7\u9664\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u571f\u5730\u306e\u58f2\u5374\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">2<\/span> \u7a0e\u91d1\u306e\u304b\u304b\u3089\u306a\u3044\u571f\u5730\u306e\u58f2\u308a\u65b9<\/a><\/li><li><a href=\"#3\"><span class=\"toc_number toc_depth_1\">3<\/span> \u571f\u5730\u58f2\u5374\u306b\u304a\u3051\u308b\u7a0e\u91d1\u3092\u6291\u3048\u308b\u63a7\u9664\u30fb\u7279\u4f8b3\u9078<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">4<\/span> \u571f\u5730\u58f2\u5374\u306e\u969b\u306e\u696d\u8005\u9078\u5b9a\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">5<\/span> \u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\"><span style=\"font-weight: 400\">\u571f\u5730\u306e\u58f2\u5374\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e<\/span><\/span><\/h2>\n<h3><span style=\"font-weight: 400\">\u571f\u5730\u58f2\u5374\u306b\u304b\u304b\u308b\u4e3b\u306a\u7a0e\u91d1\u306e\u6982\u8981<\/span><\/h3>\n<p><span style=\"font-weight: 400\">\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u5370\u7d19\u7a0e<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u767b\u9332\u514d\u8a31\u7a0e<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u8b72\u6e21\u6240\u5f97\u7a0e<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u3084\u767a\u751f\u6761\u4ef6\u3001\u91d1\u984d\u306e\u76ee\u5b89\u306a\u3069\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h4><span style=\"font-weight: 400\">\u5370\u7d19\u7a0e<\/span><\/h4>\n<p><span style=\"font-weight: 400\">\u5370\u7d19\u7a0e\u306f\u3001<strong>\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u3084\u5951\u7d04\u66f8\u985e\u306b\u95a2\u9023\u3059\u308b\u66f8\u985e\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u9069\u5207\u306a\u5370\u7d19\u3092\u8cbc\u308b\u3053\u3068\u3067\u652f\u6255\u308f\u308c\u305f\u3053\u3068\u304c\u8a3c\u660e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u5370\u7d19\u7a0e\u984d\u306f\u3001\u571f\u5730\u306e\u4fa1\u683c\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001<span style=\"text-decoration: underline\"><strong>\u4ee4\u548c6\u5e743\u670831\u65e5\u307e\u3067\u306b\u4f5c\u6210\u3055\u308c\u305f\u5951\u7d04\u66f8\u306b\u5bfe\u3059\u308b\u5370\u7d19\u7a0e\u306b\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528<\/strong><\/span>\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400\">\u571f\u5730\u306e\u4fa1\u683c<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u5370\u7d19\u7a0e\u984d<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u305f\u5834\u5408\u306e\u5370\u7d19\u7a0e\u984d<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">\u301c1\u4e07\u5186\u672a\u6e80<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u975e\u8ab2\u7a0e<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u975e\u8ab2\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">1\u4e07\u5186\u301c10\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">200\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">200\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">10\u4e07\u5186\u301c50\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">400\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">200\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">50\u4e07\u5186\u301c100\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">1,000\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">500\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">100\u4e07\u5186\u301c500\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">2,000\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">1,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">500\u4e07\u5186\u301c1,000\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">1\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">5,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">1,000\u4e07\u5186\u301c5,000\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">2\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">1\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">5,000\u4e07\u5186\u301c1\u5104\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">6\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">3\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">1\u5104\u5186\u301c5\u5104\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">10\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">6\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">5\u5104\u5186\u301c10\u5104\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">20\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">16\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">10\u5104\u5186\u301c50\u5104\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">40\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">32\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">50\u5104\u5186\u301c<\/span><\/td>\n<td><span style=\"font-weight: 400\">60\u4e07\u5186<\/span><\/td>\n<td><span style=\"font-weight: 400\">48\u4e07\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400\">\u5951\u7d04\u66f8\u306b\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001200\u5186\u306e\u5370\u7d19\u7a0e\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5834\u5408\u3082\u540c\u69d8\uff09\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span style=\"font-weight: 400\">\u767b\u9332\u514d\u8a31\u7a0e<\/span><\/h4>\n<p><span style=\"font-weight: 400\">\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001<strong>\u62b5\u5f53\u6a29\u3092\u62b9\u6d88\u3059\u308b\u305f\u3081\u306e\u767b\u8a18\u624b\u7d9a\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u62b5\u5f53\u6a29\u3068\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306a\u3069\u3092\u501f\u308a\u308b\u969b\u306b\u8cfc\u5165\u3059\u308b\u4f4f\u5b85\u306e\u571f\u5730\u3084\u5efa\u7269\u306b\u91d1\u878d\u6a5f\u95a2\u304c\u8a2d\u5b9a\u3059\u308b\u6a29\u5229\u306e\u3053\u3068\u3067\u3001\u3044\u308f\u3086\u308b\u300c\u62c5\u4fdd\u300d\u306e\u3088\u3046\u306a\u3082\u306e\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u306b\u7533\u3057\u8fbc\u3080\u5074\u306b\u3068\u3063\u3066\u3082\u3001\u91d1\u5229\u304c\u5b89\u304f\u306a\u308b\u3001\u7121\u62c5\u4fdd\u3088\u308a\u3082\u591a\u304f\u501f\u308a\u3089\u308c\u308b\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u3001\u307b\u3068\u3093\u3069\u306e\u4e0d\u52d5\u7523\u306b\u3053\u306e\u62b5\u5f53\u6a29\u304c\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u3057\u304b\u3057\u3001\u3067\u304d\u308b\u3060\u3051\u597d\u6761\u4ef6\u3067\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u306b\u306f\u3001\u30ed\u30fc\u30f3\u3092\u5b8c\u6e08\u5f8c\u3001\u62b5\u5f53\u6a29\u3092\u62b9\u6d88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u767a\u751f\u3059\u308b\u306e\u304c\u3001\u300c\u767b\u9332\u514d\u8a31\u7a0e\u300d\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u767b\u9332\u514d\u8a31\u7a0e\u306e\u91d1\u984d\u306f\u3001<span style=\"text-decoration: underline\"><strong>1\u4ef6\u306b\u3064\u304d1,000\u5186<\/strong><\/span>\uff08\u571f\u5730\u3068\u4e0d\u52d5\u7523\u306e\u4e21\u65b9\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f2\u8ed2\u5206\u306b\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u3059\uff09\u3002\u62b9\u6d88\u767b\u8a18\u3092\u884c\u3046\u969b\u306b\u53ce\u5165\u5370\u7d19\u3092\u6cd5\u52d9\u5c40\u306b\u63d0\u51fa\u3059\u308b\u5f62\u3067\u7d0d\u7a0e\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u305f\u3060\u3057\u3001\u76f8\u7d9a\u306b\u3088\u3063\u3066\u571f\u5730\u3084\u4e0d\u52d5\u7523\u3092\u8b72\u308a\u53d7\u3051\u305f\u5834\u5408\u3001\u540d\u7fa9\u5909\u66f4\u306e\u305f\u3081\u306b\u3055\u3089\u306b\u7a0e\u91d1\u3092\u53ce\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001<span style=\"text-decoration: underline\"><strong>\u571f\u5730\u306e\u91d1\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\u306e\u571f\u5730\u3092\u4ee4\u548c7\u5e743\u670831\u65e5\u307e\u3067\u306b\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306f\u975e\u8ab2\u7a0e<\/strong><\/span>\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><span style=\"font-weight: 400\">\u8b72\u6e21\u6240\u5f97\u7a0e<\/span><\/h4>\n<p><span style=\"font-weight: 400\">\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u3001<strong>\u571f\u5730\u3084\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u5f97\u305f\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u3053\u3068<\/strong>\u3067\u3059\u3002\u571f\u5730\u306e\u58f2\u5374\u306b\u3088\u308a\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u305f\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u3001\u58f2\u5374\u304c\u6210\u7acb\u3057\u305f\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u6642\u306b\u53ce\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: center\"><strong>\u8b72\u6e21\u6240\u5f97\u7a0e\u984d\uff1d\uff08\u58f2\u5374\u91d1\u984d\u30fc\u8cfc\u5165\u91d1\u984d\u30fc\u8b72\u6e21\u8cbb\u7528\uff09\u00d7\u7a0e\u7387<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u58f2\u5374\u91d1\u984d\uff1a\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u969b\u306b\u767a\u751f\u3057\u305f\u91d1\u984d\u306e\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u8cfc\u5165\u91d1\u984d\uff1a\u58f2\u5374\u3057\u305f\u571f\u5730\u3092\u8cfc\u5165\u3057\u305f\u969b\u306e\u91d1\u984d\u306e\u3053\u3068\u3067\u3001\u571f\u5730\u3092\u6e2c\u91cf\u3057\u305f\u308a\u9020\u6210\u3057\u305f\u308a\u3057\u305f\u8cbb\u7528\u3082\u542b\u307e\u308c\u308b\u3002\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u58f2\u5374\u91d1\u984d\u00d75%\u3067\u8a08\u7b97\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u8b72\u6e21\u8cbb\u7528\uff1a\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u5370\u7d19\u7a0e\u3001\u5efa\u7269\u306e\u89e3\u4f53\u8cbb\u7528\u306a\u3069\u3001\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u3053\u3068\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">\u307e\u305f\u3001\u7a0e\u7387\u306f\u4e00\u822c\u7684\u306b\u3001\u9577\u671f\u4fdd\u6709\u306e\u5834\u5408\u3068\u77ed\u671f\u4fdd\u6709\u306e\u5834\u5408\u3067\u7570\u306a\u308a\u307e\u3059\u3002<span style=\"text-decoration: underline\"><strong>\u571f\u5730\u306e\u4fdd\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u7d0440%\uff0839.63%\uff09\u30015\u5e74\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u7d0420%\uff0820.315%\uff09<\/strong><\/span>\u3067\u3059\u3002\u306a\u304a\u3001\u6240\u6709\u671f\u9593\u306f\u3001\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u65e5\u304b\u3089\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002\u8b72\u6e21\u3057\u305f\u305d\u306e\u65e5\u307e\u3067\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400\">\u571f\u5730\u58f2\u5374\u306b\u304a\u3051\u308b\u7bc0\u7a0e\u306e\u30b3\u30c4<\/span><\/h3>\n<p><span style=\"font-weight: 400\">\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u969b\u3001\u5370\u7d19\u7a0e\u3068\u767b\u9332\u514d\u8a31\u7a0e\u306e\u652f\u6255\u3044\u306f\u307b\u3068\u3093\u3069\u907f\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u4e00\u65b9\u3067\u3001<span style=\"text-decoration: underline\"><strong>\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u975e\u8ab2\u7a0e\u306b\u306a\u3063\u305f\u308a\u6e1b\u984d\u3067\u304d\u305f\u308a\u3068\u7bc0\u7a0e\u5bfe\u7b56\u304c\u53ef\u80fd\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059<\/strong><\/span>\u3002\u5177\u4f53\u7684\u306a\u7bc0\u7a0e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u6b21\u3067\u7d39\u4ecb\u3057\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h2><span id=\"i-2\"><span style=\"font-weight: 400\">\u7a0e\u91d1\u306e\u304b\u304b\u3089\u306a\u3044\u571f\u5730\u306e\u58f2\u308a\u65b9<\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400\">\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u969b\u3001\u7a0e\u91d1\u3092\u6700\u5c0f\u9650\u306e\u91d1\u984d\u306b\u3059\u308b\u65b9\u6cd5\u306f\u5927\u304d\u304f\u5206\u3051\u30662\u3064\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u571f\u5730\u306e\u53d6\u5f97\u8cbb\u3088\u308a\u5b89\u304f\u58f2\u308b<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u4f7f\u7528\u3059\u308b<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400\">\u571f\u5730\u306e\u53d6\u5f97\u8cbb\u3088\u308a\u5b89\u304f\u58f2\u308b<\/span><\/h3>\n<p><span style=\"font-weight: 400\">\u571f\u5730\u306e\u58f2\u5374\u6642\u306b\u7a0e\u91d1\u3092\u5b89\u304f\u3059\u308b1\u3064\u76ee\u306e\u65b9\u6cd5\u306f\u3001\u571f\u5730\u3092\u53d6\u5f97\u8cbb\u3088\u308a\u3082\u5b89\u304f\u58f2\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u8b72\u6e21\u6240\u5f97\u306f\u3001\u58f2\u5374\u4fa1\u683c\u304b\u3089\u53d6\u5f97\u8cbb\u7528\uff08\u571f\u5730\u306e\u8cfc\u5165\u4fa1\u683c\u3084\u95a2\u9023\u30b3\u30b9\u30c8\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\u306b\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"text-decoration: underline\"><strong>\u58f2\u5374\u4fa1\u683c\u304c\u53d6\u5f97\u8cbb\u7528\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u8b72\u6e21\u6240\u5f97\u306f\u30bc\u30ed\u307e\u305f\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u975e\u8ab2\u7a0e\u3068\u306a\u308b<\/strong><\/span>\u306e\u3067\u3059\u3002\u58f2\u5374\u640d\u306f\u51fa\u3066\u3057\u307e\u3046\u3082\u306e\u306e\u3001\u7a0e\u91d1\u3092\u591a\u304f\u652f\u6255\u3046\u3053\u3068\u306f\u907f\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u305f\u3060\u3057\u3001\u3042\u307e\u308a\u306b\u3082\u58f2\u5374\u984d\u3092\u5b89\u304f\u3057\u3059\u304e\u308b\u3068\u624b\u5143\u306b\u307b\u3068\u3093\u3069\u304a\u91d1\u304c\u6b8b\u3089\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u305d\u3082\u305d\u3082\u58f2\u5374\u3059\u308b\u610f\u5473\u304c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400\">\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u4f7f\u7528\u3059\u308b<\/span><\/h3>\n<p><span style=\"font-weight: 400\">\u7a0e\u91d1\u306e\u304b\u304b\u3089\u306a\u3044\u571f\u5730\u306e\u58f2\u308a\u65b9\u306e\u3082\u30461\u3064\u306e\u65b9\u6cd5\u306f\u3001\u63a7\u9664\u3084\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3059\u3002<span style=\"text-decoration: underline\"><strong>\u56fd\u3084\u5730\u57df\u306b\u306f\u4e0d\u52d5\u7523\u53d6\u5f15\u306b\u95a2\u9023\u3059\u308b\u7279\u5225\u306a\u7a0e\u5236\u63aa\u7f6e\u304c\u5b58\u5728\u3057\u3001\u571f\u5730\u306e\u58f2\u5374\u6642\u306b\u7a0e\u91d1\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/strong><\/span>\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u4f8b\u3048\u3070\u3001\u300c\u76f8\u7d9a\u7a7a\u304d\u5bb63,000\u4e07\u5186\u63a7\u9664\u300d\u3092\u6d3b\u7528\u3057\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u3053\u306e\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u672c\u6765\u8ab2\u7a0e\u3055\u308c\u308b\u8b72\u6e21\u6240\u5f97\u304b\u30893,000\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u30015,000\u4e07\u5186\uff08\u304b\u3064\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u306e\u5408\u8a08\u304c2,000\u4e07\u5186\uff09\u306e\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u901a\u5e38\u3067\u3042\u308c\u30703,000\u4e07\u5186\u5168\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u63a7\u9664\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">3,000\u4e07\u5186\u63a7\u9664\u3092\u6d3b\u7528\u3067\u304d\u308b\u6761\u4ef6\u3084\u3001\u305d\u306e\u4ed6\u306b\u6d3b\u7528\u3067\u304d\u308b\u63a7\u9664\u3084\u7279\u4f8b\u306f\u6b21\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u306e\u3067\u3001\u58f2\u5374\u524d\u306b\u5fc5\u305a\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><span id=\"3\"><span style=\"font-weight: 400\">\u571f\u5730\u58f2\u5374\u306b\u304a\u3051\u308b\u7a0e\u91d1\u3092\u6291\u3048\u308b\u63a7\u9664\u30fb\u7279\u4f8b3\u9078<\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400\">\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u3001\u7a0e\u91d1\u3092\u6291\u3048\u308b\u305f\u3081\u306b\u4ee5\u4e0b\u306e\u63a7\u9664\u30fb\u7279\u4f8b\u304c\u6d3b\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u63a7\u9664<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u63a7\u9664<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u6240\u6709\u671f\u959310\u5e74\u8d85\u306e\u8efd\u6e1b\u7a0e\u7387\u7279\u4f8b<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">\u305d\u308c\u305e\u308c\u306e\u8a73\u7d30\u3068\u9069\u7528\u6761\u4ef6\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400\">\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u63a7\u9664<\/span><\/h3>\n<p><span style=\"font-weight: 400\">\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u63a7\u9664\u306f\u3001\u4e0a\u3067\u3082\u7d39\u4ecb\u3057\u305f\u7a0e\u5236\u7279\u4f8b\u306e1\u3064\u3067\u3059\u3002\u3053\u306e\u63a7\u9664\u306f\u3001<strong>\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\uff08\u571f\u5730\u3084\u7a7a\u304d\u5bb6\u306a\u3069\uff09\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u6700\u59273,000\u4e07\u5186\u307e\u3067\u8efd\u6e1b\u3067\u304d\u308b<\/strong>\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u25a0\u300c\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u63a7\u9664\u300d\u306e\u9069\u7528\u6761\u4ef6<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u89aa\u304c\u4e00\u4eba\u66ae\u3089\u3057\u3092\u3057\u3066\u3044\u305f\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u305f\u3053\u3068<\/span><span style=\"font-weight: 400\"><br \/>\n<\/span><span style=\"font-weight: 400\">\uff08\u89aa\u304c\u8981\u4ecb\u8b77\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u65bd\u8a2d\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u5834\u5408\u3082\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u9069\u7528\u3055\u308c\u308b\uff09<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u662d\u548c56\u5e745\u670831\u65e5\u3088\u308a\u524d\u306b\u5efa\u7bc9\u3055\u308c\u305f\u4e0d\u52d5\u7523\u3067\u3042\u308b\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u304b\u30893\u5e74\u76ee\u306e12\u670831\u65e5\u307e\u3067\u306b\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u76f8\u7d9a\u304b\u3089\u58f2\u5374\u307e\u3067\u306e\u671f\u9593\u306b\u7a7a\u304d\u5bb6\u3067\u3042\u308b\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u58f2\u5374\u91d1\u984d\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u73fe\u5728\u306e\u8010\u9707\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">\u305f\u3060\u3057\u3001\u73fe\u6642\u70b9\uff082023\u5e749\u6708\uff09\u3067\u306f\u3001<span style=\"text-decoration: underline\"><strong>\u3053\u306e\u63a7\u9664\u304c\u5229\u7528\u3067\u304d\u308b\u306e\u306f\u4ee4\u548c5\u5e7412\u670831\u65e5\u307e\u3067<\/strong><\/span>\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u671f\u9593\u3092\u904e\u304e\u308b\u3068\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b<\/span><\/a><span style=\"font-weight: 400\">\u300d<\/span><\/p>\n<h3><span style=\"font-weight: 400\">\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u63a7\u9664<\/span><\/h3>\n<p><span style=\"font-weight: 400\">\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u63a7\u9664\u306f\u3001<strong>\u81ea\u5df1\u5c45\u4f4f\u7528\u306e\u4f4f\u5b85\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u6700\u59273,000\u4e07\u5186\u307e\u3067\u8efd\u6e1b\u3067\u304d\u308b<\/strong>\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u25a0\u300c\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u63a7\u9664\u300d\u306e\u9069\u7528\u6761\u4ef6<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u81ea\u5206\u304c\u5b9f\u969b\u306b\u4f4f\u3093\u3067\u3044\u305f\u4e0d\u52d5\u7523\u3067\u3042\u308b\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u4f4f\u307e\u306a\u304f\u306a\u3063\u3066\u304b\u30893\u5e74\u76ee\u306e12\u670831\u65e5\u307e\u3067\u306b\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u3066\u304b\u30891\u5e74\u4ee5\u5185\u306b\u58f2\u5374\u3059\u308b\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u5bb6\u3092\u53d6\u308a\u58ca\u3057\u3066\u304b\u3089\u58f2\u5374\u307e\u3067\u306b\u571f\u5730\u3092\u8cb8\u5730\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u58f2\u5374\u76f8\u624b\u304c\u89aa\u5b50\u30fb\u592b\u5a66\u306a\u3069\u751f\u8a08\u3092\u3068\u3082\u306b\u3057\u3066\u3044\u308b\u8005\u3067\u306f\u306a\u3044\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u58f2\u5374\u3057\u305f\u5e74\u306e\u524d\u3005\u5e74\u307e\u3067\u306b\u4ed6\u306e\u63a7\u9664\u3084\u7279\u4f8b\u3092\u5229\u7528\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">\u3053\u306e\u63a7\u9664\u306f\u3001\u5efa\u7269\u306e\u307b\u304b\u3001<span style=\"text-decoration: underline\"><strong>\u571f\u5730\u306e\u58f2\u5374\u3067\u3082\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong><\/span>\u3002\u300c\u5bb6\u3092\u53d6\u308a\u58ca\u3057\u3066\u3057\u307e\u3063\u305f\u3051\u3069\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u969b\u306b\u306f\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3302.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b<\/span><\/a><span style=\"font-weight: 400\">\u300d<\/span><\/p>\n<h3><span style=\"font-weight: 400\">\u6240\u6709\u671f\u959310\u5e74\u8d85\u306e\u8efd\u6e1b\u7a0e\u7387\u7279\u4f8b<\/span><\/h3>\n<p><span style=\"font-weight: 400\">\u6240\u6709\u671f\u959310\u5e74\u8d85\u306e\u8efd\u6e1b\u7a0e\u7387\u7279\u4f8b\u306f\u3001<strong>\u4e0d\u52d5\u7523\u3092\u9577\u671f\u9593\uff0810\u5e74\u4ee5\u4e0a\uff09\u4fdd\u6709\u3057\u305f\u5834\u5408\u306b\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3092\u8efd\u6e1b\u3059\u308b<\/strong>\u7279\u4f8b\u3067\u3059\u3002\u3053\u306e\u7279\u4f8b\u306b\u3088\u308a\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u7387\u304c\u901a\u5e38\u306e\u7a0e\u7387\u3088\u308a\u3082\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u25a0\u300c\u6240\u6709\u671f\u959310\u5e74\u8d85\u306e\u8efd\u6e1b\u7a0e\u7387\u7279\u4f8b\u300d\u306e\u9069\u7528\u6761\u4ef6<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u81ea\u5206\u304c\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u5c4b\u3084\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u4f4f\u307e\u306a\u304f\u306a\u3063\u3066\u304b\u30893\u5e74\u76ee\u306e12\u670831\u65e5\u307e\u3067\u306b\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u3066\u304b\u30891\u5e74\u4ee5\u5185\u306b\u58f2\u5374\u3059\u308b\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u4fdd\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u5bb6\u3092\u53d6\u308a\u58ca\u3057\u3066\u304b\u3089\u58f2\u5374\u307e\u3067\u306b\u571f\u5730\u3092\u8cb8\u5730\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u58f2\u5374\u76f8\u624b\u304c\u89aa\u5b50\u30fb\u592b\u5a66\u306a\u3069\u751f\u8a08\u3092\u3068\u3082\u306b\u3057\u3066\u3044\u308b\u8005\u3067\u306f\u306a\u3044\u3053\u3068<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u58f2\u5374\u3057\u305f\u5e74\u306e\u524d\u3005\u5e74\u307e\u3067\u306b\u4ed6\u306e\u63a7\u9664\u3084\u7279\u4f8b\u3092\u5229\u7528\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">\u25a0\u300c\u6240\u6709\u671f\u959310\u5e74\u8d85\u306e\u8efd\u6e1b\u7a0e\u7387\u7279\u4f8b\u300d\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u7387<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400\">\u58f2\u5374\u91d1\u984d<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u7a0e\u7387<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">6,000\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/span><\/td>\n<td><span style=\"font-weight: 400\">14.21%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">6,000\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/span><\/td>\n<td><span style=\"font-weight: 400\">20.315%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400\">\u307e\u305f\u3001\u3053\u306e\u7279\u4f8b\u306f<span style=\"text-decoration: underline\"><strong>\u300c\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u63a7\u9664\u300d\u3068\u306e\u4f75\u7528\u304c\u3067\u304d\u308b<\/strong><\/span>\u305f\u3081\u3001\u304b\u306a\u308a\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3305.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/span><\/a><span style=\"font-weight: 400\">\u300d<\/span><\/p>\n<h2><span id=\"i-3\"><span style=\"font-weight: 400\">\u571f\u5730\u58f2\u5374\u306e\u969b\u306e\u696d\u8005\u9078\u5b9a\u306b\u3064\u3044\u3066<\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400\">\u3053\u3053\u307e\u3067\u571f\u5730\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3084\u7bc0\u7a0e\u306e\u305f\u3081\u306e\u7279\u4f8b\u3084\u63a7\u9664\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u8907\u96d1\u3059\u304e\u3066\u7406\u89e3\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u5b9f\u969b\u3001\u4e0d\u52d5\u7523\u306e\u5c02\u9580\u77e5\u8b58\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u4eba\u304c\u4e00\u4eba\u304d\u308a\u3067\u571f\u5730\u306e\u58f2\u5374\u3092\u884c\u3046\u306e\u306f\u96e3\u3057\u3044\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u3067\u304d\u308b\u3060\u3051\u640d\u5931\u3092\u51fa\u3055\u305a\u306b\u9ad8\u984d\u3067\u58f2\u5374\u3059\u308b\u305f\u3081\u3001\u305d\u3057\u3066\u8cb7\u4e3b\u3068\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u5c02\u9580\u696d\u8005\u306b\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f\u3001\u3069\u3093\u306a\u696d\u8005\u306b\u4f9d\u983c\u3059\u308c\u3070\u826f\u3044\u306e\u304b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400\">\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u65b9\u6cd5\u306f\u4ef2\u4ecb\u3068\u8cb7\u53d6\u306e2\u7a2e\u985e\u3042\u308b<\/span><\/h3>\n<p><span style=\"font-weight: 400\">\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u65b9\u6cd5\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u300c<strong>\u4ef2\u4ecb<\/strong>\u300d\u3068\u300c<strong>\u8cb7\u53d6<\/strong>\u300d\u306e2\u7a2e\u985e\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u306b\u3082\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u5b58\u5728\u3059\u308b\u305f\u3081\u3001\u4e21\u65b9\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u81ea\u8eab\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u9069\u5207\u306a\u65b9\u6cd5\u3092\u9078\u3076\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%\">\n<tbody>\n<tr>\n<td style=\"width: 14.8997%\"><span style=\"font-weight: 400\">\u58f2\u5374\u65b9\u6cd5<\/span><\/td>\n<td style=\"width: 41.6905%\"><span style=\"font-weight: 400\">\u4ef2\u4ecb<\/span><\/td>\n<td style=\"width: 43.3382%\"><span style=\"font-weight: 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