{"id":1812,"date":"2024-12-31T12:04:53","date_gmt":"2024-12-31T03:04:53","guid":{"rendered":"https:\/\/s-plushome.jp\/column\/?p=1812"},"modified":"2024-12-31T12:04:53","modified_gmt":"2024-12-31T03:04:53","slug":"apartment-depreciation","status":"publish","type":"post","link":"https:\/\/s-plushome.jp\/column\/inheritance\/apartment-depreciation.html","title":{"rendered":"\u76f8\u7d9a\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u306f\u6e1b\u4fa1\u511f\u5374\u3067\u304d\u308b\uff1f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u6ce8\u610f\u70b9"},"content":{"rendered":"<p><span style=\"font-weight: 400\">\u300c\u6e1b\u4fa1\u511f\u5374\u3068\u3044\u3046\u8a00\u8449\u306f\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u3051\u308c\u3069\u3001\u8a73\u3057\u304f\u306f\u5206\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u4eba\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u5bb6\u3084\u30a2\u30d1\u30fc\u30c8\u3068\u3044\u3063\u305f\u3001\u7d4c\u904e\u65e5\u6570\u306b\u3088\u3063\u3066\u52a3\u5316\u3059\u308b\u8cc7\u7523\u306f\u300c\u6e1b\u4fa1\u511f\u5374\u300d\u3067\u304d\u308b\u8cc7\u7523\u3067\u3059\u3002\u8cc3\u8cb8\u53ce\u5165\u306e\u3042\u308b\u30a2\u30d1\u30fc\u30c8\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u5b66\u3076\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u672c\u8a18\u4e8b\u3067\u306f\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u7d39\u4ecb\u3057\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u3067\u304d\u308b\u8cc7\u7523\u306e\u3053\u3068\u3084\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u65b9\u6cd5\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u76ee\u7684\u3084\u5229\u70b9\u306a\u3069\u3092\u77e5\u308a\u3001\u5931\u6557\u3057\u306a\u3044\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\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> \u6e1b\u4fa1\u511f\u5374\u3068\u306f<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">2<\/span> \u76f8\u7d9a\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u306e\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">3<\/span> \u6e1b\u4fa1\u511f\u5374\u306e\u6ce8\u610f\u70b9<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">4<\/span> \u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\"><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u3068\u306f<\/span><\/span><\/h2>\n<h3><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u4f55\u304b<\/span><\/h3>\n<p><b>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u4f1a\u8a08\u51e6\u7406\u306e\u3053\u3068\u3067\u3001\u30a2\u30d1\u30fc\u30c8\u3084\u5bb6\u306a\u3069\u306e\u8cc7\u7523\u304c\u53e4\u304f\u306a\u308b\u3053\u3068\u3067\u4f4e\u4e0b\u3057\u305f\u4fa1\u5024\u3092\u3001\u5e33\u7c3f\u4e0a\u306e\u5efa\u7269\u4fa1\u683c\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400\">\u8a08\u7b97\u4e0a\u3067\u306f\u30a2\u30d1\u30fc\u30c8\u306e\u5168\u984d\u30921\u5e74\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u89e3\u6c7a\u305b\u305a\u3001\u6570\u5e74\u304b\u3051\u3066\u652f\u6255\u3063\u3066\u3044\u304f\u624b\u7d9a\u304d\u306e\u3053\u3068\u3092\u6e1b\u4fa1\u511f\u5374\u3068\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u56fd\u7a0e\u5e81\u3067\u306f\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u8981\u3057\u305f\u91d1\u984d\u3092\u4e00\u5b9a\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u5404\u5e74\u5206\u306e\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u914d\u5206\u3057\u3066\u3044\u304f\u624b\u7d9a\u300d\uff08<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\"><span style=\"font-weight: 400\">\u56fd\u7a0e\u5e81\u30b5\u30a4\u30c8<\/span><\/a><span style=\"font-weight: 400\">\u3088\u308a\u5f15\u7528\uff09\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u8cc7\u7523\u3068\u306f\u3001\u6642\u9593\u304c\u7d4c\u3064\u3053\u3068\u3067\u4fa1\u5024\u304c\u6e1b\u3063\u3066\u3044\u304f\u8cc7\u7523\u3067\u3059\u3002<\/span><b>\u76f8\u7d9a\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u306f\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u8cc7\u7523\u306b\u5165\u308a\u307e\u3059<\/b><span style=\"font-weight: 400\">\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u4ee5\u4e0b\u306e\u4f8b\u306f\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u8cc7\u7523\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u30a2\u30d1\u30fc\u30c8\u3084\u5bb6\u306a\u3069\u306e\u5efa\u7269<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u5efa\u7269\u8a2d\u5099<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u6a5f\u68b0<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u5668\u5177\u3084\u5099\u54c1<\/span><\/li>\n<\/ul>\n<p><b>\u571f\u5730\u306f\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u8cc7\u7523\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/b><span style=\"font-weight: 400\">\u3002\u6e1b\u4fa1\u511f\u5374\u3057\u306a\u3044\u8cc7\u7523\u3068\u3057\u3066\u306f\u3001\u571f\u5730\u306e\u307b\u304b\u306b\u9aa8\u8463\u54c1\u3084\u7f8e\u8853\u54c1\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u306b\u3088\u3063\u3066\u4e0b\u304c\u308b\u4fa1\u5024\u306f\u6c7a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6d88\u8cbb\u7a0e\u6cd5\u306b\u3042\u308b\u300c<\/span><a href=\"https:\/\/laws.e-gov.go.jp\/law\/340M50000040015\/20220401_502M60000040056#Mpat_3\"><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4<\/span><\/a><span style=\"font-weight: 400\">\u300d\u3067\u3001\u5efa\u7269\u306e\u69cb\u9020\u3084\u7528\u9014\u3054\u3068\u306e\u8010\u7528\u5e74\u6570\u3084\u511f\u5374\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u306e\u76ee\u7684\u3068\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<p><b>\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u76ee\u7684\u306f\u640d\u76ca\u8a08\u7b97\u306e\u73fe\u72b6\u78ba\u8a8d\u3067\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u3053\u3068\u3067\u8cc7\u7523\u3068\u53ce\u76ca\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u660e\u78ba\u306b\u3057\u3001\u73fe\u5728\u306e\u8cc7\u7523\u72b6\u6cc1\u3092\u7406\u89e3\u3067\u304d\u307e\u3059<\/b><span style=\"font-weight: 400\">\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u3092\u305b\u305a\u306b\u640d\u76ca\u8a08\u7b97\u3092\u7b97\u51fa\u3059\u308b\u3068\u3001\u640d\u76ca\u304c\u6b63\u78ba\u3067\u306f\u306a\u304f\u306a\u308b\u3046\u3048\u3001\u7a0e\u91d1\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u7a0e\u91d1\u304c\u5897\u3048\u308b\u7406\u7531\u3068\u3057\u3066\u306f\u3001\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u3066\u3044\u306a\u3044\u8cc7\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u6cd5\u4eba\u306e\u5834\u5408\u306f\u6e1b\u4fa1\u511f\u5374\u306f\u4efb\u610f\u3067\u3059\u304c\u3001\u500b\u4eba\u6240\u5f97\u306b\u95a2\u3059\u308b\u3082\u306e\u306f\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u6e1b\u4fa1\u511f\u5374\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u7bc0\u7a0e\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059<\/b><span style=\"font-weight: 400\">\u3002\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306e\u4fa1\u5024\u306e\u9ad8\u3044\u8cc7\u7523\u3092\u9577\u3044\u5e74\u6708\u3092\u304b\u3051\u3066\u511f\u5374\u3059\u308b\u3053\u3068\u3067\u3001\u53ce\u76ca\u3092\u6e1b\u3089\u3057\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u91d1\u984d\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u306f\u300c\u5b9f\u969b\u306b\u306f\u652f\u6255\u3044\u304c\u306a\u3044\u7d4c\u8cbb\u300d\u306e\u305f\u3081\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3092\u4f4e\u304f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><span id=\"i-2\"><span style=\"font-weight: 400\">\u76f8\u7d9a\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u306e\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u65b9\u6cd5<\/span><\/span><\/h2>\n<h3><span style=\"font-weight: 400\">\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3068\u6761\u4ef6<\/span><\/h3>\n<p><b>\u30a2\u30d1\u30fc\u30c8\u3092\u76f8\u7d9a\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u60c5\u5831\u306f\u4ee5\u4e0b\u306e4\u3064\u3067\u3059<\/b><span style=\"font-weight: 400\">\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u53d6\u5f97\u4fa1\u683c<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u8010\u7528\u5e74\u6570<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u7d4c\u904e\u5e74\u6570<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u672a\u511f\u5374\u6b8b\u9ad8<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline\"><span style=\"font-weight: 400\">\u53d6\u5f97\u4fa1\u683c<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400\">\u30a2\u30d1\u30fc\u30c8\u306e\u8cfc\u5165\u91d1\u984d\u3067\u3059\u3002\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline\"><span style=\"font-weight: 400\">\u8010\u7528\u5e74\u6570<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400\">\u511f\u5374\u5e74\u6570\u306e\u3053\u3068\u3067\u3059\u3002\u5efa\u7269\u306e\u69cb\u9020\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u8010\u7528\u5e74\u6570\u3092\u8abf\u3079\u308b\u305f\u3081\u306b\u306f\u56fd\u7a0e\u5e81\u304c\u63d0\u4f9b\u3059\u308b\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\"><span style=\"font-weight: 400\">\u4e3b\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u8868<\/span><\/a><span style=\"font-weight: 400\">\u300d\u304b\u3089\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline\"><span style=\"font-weight: 400\">\u7d4c\u904e\u5e74\u6570<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400\">\u30a2\u30d1\u30fc\u30c8\u3092\u5efa\u3066\u305f\u65e5\u304b\u3089\u8a08\u7b97\u3055\u308c\u308b\u65e5\u6570\u3067\u3059\u3002\u76f8\u7d9a\u3084\u8d08\u4e0e\u306b\u3088\u3063\u3066\u5f97\u305f\u8cc7\u7523\u306e\u5834\u5408\u3001\u65e5\u6570\u306f\u88ab\u76f8\u7d9a\u4eba\uff08\u76f8\u7d9a\u3059\u308b\u8cc7\u7523\u3092\u6e21\u3059\u4eba\uff09\u304c\u53d6\u5f97\u3057\u305f\u65e5\u304b\u3089\u6570\u3048\u3089\u308c\u307e\u3059\u3002\u76f8\u7d9a\u3057\u305f\u65e5\u3067\u306f\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline\"><span style=\"font-weight: 400\">\u672a\u511f\u5374\u6b8b\u9ad8<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u3057\u3066\u3044\u306a\u3044\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u683c\u304b\u3089\u3001\u511f\u5374\u3057\u7d42\u3048\u3066\u3044\u306a\u3044\u5206\u306e\u7d2f\u7a4d\u984d\u3092\u5f15\u3044\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400\">\u53d6\u5f97\u4fa1\u683c\u30fb\u8010\u7528\u5e74\u6570\u30fb\u7d4c\u904e\u5e74\u6570\u30fb\u672a\u511f\u5374\u6b8b\u9ad8\u306f\u3001\u76f8\u7d9a\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u5f15\u304d\u7d99\u304e\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u76f8\u7d9a\u3057\u305f\u65e5\u304b\u3089\u3001\u30a2\u30d1\u30fc\u30c8\u306e\u8010\u7528\u5e74\u6570\u3068\u7d4c\u904e\u5e74\u6570\u3092\u6570\u3048\u306a\u3044\u70b9\u306b\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/04\/30.htm\"><span style=\"font-weight: 400\">\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570<\/span><\/a><span style=\"font-weight: 400\">\u300d\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3270.htm\"><span style=\"font-weight: 400\">No.3270\u2003\u76f8\u7d9a\u3084\u8d08\u4e0e\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u571f\u5730\u30fb\u5efa\u7269\u306e\u53d6\u5f97\u8cbb\u3068\u53d6\u5f97\u306e\u6642\u671f<\/span><\/a><span style=\"font-weight: 400\">\u300d\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u306f\u3001\u300c\u4f7f\u7528\u671f\u9593\u304c1\u5e74\u4ee5\u4e0a\u300d\u304a\u3088\u3073\u300c\u53d6\u5f97\u4fa1\u683c\u304c10\u4e07\u5186\u4ee5\u4e0a\u300d\u3067\u3042\u308b\u30a2\u30d1\u30fc\u30c8\u3067\u3042\u308b\u3053\u3068<\/b><span style=\"font-weight: 400\">\u3067\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u624b\u9806<\/span><\/h3>\n<p><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7b97\u51fa\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u511f\u5374\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u5b9a\u984d\u6cd5<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u5b9a\u7387\u6cd5<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u65e7\u5b9a\u984d\u6cd5<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u65e7\u5b9a\u7387\u6cd5<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u3092\u7b97\u51fa\u3059\u308b\u511f\u5374\u65b9\u6cd5\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u9055\u3044\u306f\u3001\u30a2\u30d1\u30fc\u30c8\u306e\u53d6\u5f97\u6642\u671f\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u4ee5\u4e0b\u306e\u8868\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u511f\u5374\u65b9\u6cd5\u306e\u9078\u5b9a\u306f\u7a0e\u52d9\u7f72\u306b\u5c4a\u51fa\u3092\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400\">\u53d6\u5f97\u3057\u305f\u6642\u671f<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u511f\u5374\u65b9\u6cd5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">1998\u5e74\uff08\u5e73\u621010\u5e74\uff094\u67081\u65e5<\/span><b>\u4ee5\u5f8c<\/b><span style=\"font-weight: 400\">\u306b\u53d6\u5f97<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u300c\u65e7\u5b9a\u984d\u6cd5\u300d\u307e\u305f\u306f\u300c\u5b9a\u984d\u6cd5\u300d\u306e\u307f<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">2007\u5e74\uff08\u5e73\u621019\u5e74\uff093\u670831\u65e5<\/span><b>\u4ee5\u524d<\/b><span style=\"font-weight: 400\">\u306b\u53d6\u5f97<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u300c\u65e7\u5b9a\u984d\u6cd5\u300d\u3084\u300c\u65e7\u5b9a\u7387\u6cd5\u300d\u306a\u3069<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">2007\u5e74\uff08\u5e73\u621019\u5e74\uff094\u67081\u65e5<\/span><b>\u4ee5\u5f8c<\/b><span style=\"font-weight: 400\">\u306b\u53d6\u5f97<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u300c\u5b9a\u984d\u6cd5\u300d\u3084\u300c\u5b9a\u7387\u6cd5\u300d\u306a\u3069<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">2016\u5e74\uff08\u5e73\u621028\u5e74\uff094\u67081\u65e5<\/span><b>\u4ee5\u5f8c<\/b><span style=\"font-weight: 400\">\u306b\u53d6\u5f97<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u300c\u5b9a\u984d\u6cd5\u300d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400\">\u511f\u5374\u65b9\u6cd5\u3054\u3068\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline\"><span style=\"font-weight: 400\">\u5b9a\u984d\u6cd5<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400\">\u6bce\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb<\/span><\/p>\n<ul>\n<li><b>\u5404\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = \u53d6\u5f97\u4fa1\u984d \u00d7 \u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/b><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline\"><span style=\"font-weight: 400\">\u5b9a\u7387\u6cd5<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400\">1\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb<\/span><\/p>\n<ul>\n<li><b>1\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = \u53d6\u5f97\u4fa1\u984d \u00d7 \u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">2\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a\u8abf\u6574\u524d\u306e\u511f\u5374\u984d\u304c\u511f\u5374\u4fdd\u8a3c\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\uff08\u8abf\u6574\u524d\u511f\u5374\u984d \u2267 \u511f\u5374\u4fdd\u8a3c\u984d\uff09<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none\"><\/li>\n<\/ul>\n<ul>\n<li><b>2\u5e74\u76ee\u4ee5\u964d\u306e\u5404\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = \u671f\u9996\u672a\u511f\u5374\u6b8b\u9ad8 \u00d7 \u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">2\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a\u511f\u5374\u4fdd\u8a3c\u984d\u304c\u8abf\u6574\u524d\u306e\u511f\u5374\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\uff08\u8abf\u6574\u524d\u511f\u5374\u984d \uff1c \u511f\u5374\u4fdd\u8a3c\u984d\uff09<\/span><\/p>\n<ul>\n<li><b>2\u5e74\u76ee\u4ee5\u964d\u306e\u5404\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = \u6539\u5b9a\u53d6\u5f97\u4fa1\u984d \u00d7 \u6539\u5b9a\u511f\u5374\u7387<\/b><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline\"><span style=\"font-weight: 400\">\u65e7\u5b9a\u984d\u6cd5<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400\">\u6bce\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb<\/span><\/p>\n<ul>\n<li><b>\u5404\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = \uff08\u53d6\u5f97\u4fa1\u984d &#8211; \u6b8b\u5b58\u4fa1\u984d\uff09 \u00d7 0.9 \u00d7 \u65e7\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/b><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline\"><span style=\"font-weight: 400\">\u65e7\u5b9a\u7387\u6cd5<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400\">1\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb<\/span><\/p>\n<ul>\n<li><b>1\u5e74\u76ee\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = \u53d6\u5f97\u4fa1\u984d \u00d7\u65e7\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">2\u5e74\u76ee\u4ee5\u964d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb<\/span><\/p>\n<ul>\n<li><b>2\u5e74\u76ee\u4ee5\u964d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = \u671f\u9996\u672a\u511f\u5374\u6b8b\u9ad8 \u00d7 \u65e7\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/b><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400\">\u671f\u9996\u672a\u511f\u5374\u6b8b\u9ad8\u3068\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u524d\u5e74\u5ea6\u672b\u307e\u3067\u306e\u511f\u5374\u8cbb\u306e\u7dcf\u984d\u3092\u5f15\u3044\u305f\u984d\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u671f\u9996\u672a\u511f\u5374\u6b8b\u9ad8 = \u53d6\u5f97\u4fa1\u984d &#8211; \u524d\u5e74\u5ea6\u672b\u307e\u3067\u306e\u511f\u5374\u8cbb\u306e\u5408\u8a08\u984d<\/b><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400\">\u511f\u5374\u4fdd\u8a3c\u984d\u306f\u53d6\u5f97\u4fa1\u984d\u306b\u4fdd\u8a3c\u7387\u3092\u639b\u3051\u308b\u3053\u3068\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u511f\u5374\u4fdd\u8a3c\u984d = \u53d6\u5f97\u4fa1\u984d \u00d7 \u4fdd\u8a3c\u7387<\/b><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400\">\u8a73\u3057\u3044\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u5f0a\u793e\u306e<\/span><a href=\"https:\/\/s-plushome.jp\/column\/inheritance\/apartment-inheritance-depreciation.html\"><span style=\"font-weight: 400\">\u3053\u3061\u3089\u306e\u8a18\u4e8b<\/span><\/a><span style=\"font-weight: 400\">\u3092\u3054\u89a7\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\/shotoku\/pdf\/2100_02.pdf\"><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/span><\/a><span style=\"font-weight: 400\">\u300d\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2106.htm\"><span style=\"font-weight: 400\">No.2106\u3000\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374<\/span><\/a><span style=\"font-weight: 400\">\u300d\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2105.htm\"><span style=\"font-weight: 400\">No.2105\u3000\u65e7\u5b9a\u984d\u6cd5\u3068\u65e7\u5b9a\u7387\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374<\/span><\/a><span style=\"font-weight: 400\">\u300d<\/span><\/p>\n<h3><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u4f8b<\/span><\/h3>\n<p><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u3057\u3066\u3001\u4f8b\u3092\u4f7f\u3063\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u30a2\u30d1\u30fc\u30c8\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u76f8\u7d9a\u3057\u305f\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u69cb\u9020\u306e\u30a2\u30d1\u30fc\u30c8<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u53d6\u5f97\u6642\u671f\uff1a2020\u5e741\u67081\u65e5<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u53d6\u5f97\u4fa1\u683c\uff1a2,000\u4e07\u5186<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u7528\u9014\uff1a\u4f4f\u5c45\u7528<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400\">\u53d6\u5f97\u5e74\u5ea6\u304c2007\u5e74\uff08\u5e73\u621019\u5e74\uff094\u67081\u65e5\u4ee5\u5f8c\u306e\u305f\u3081\u3001\u300c\u5b9a\u984d\u6cd5\u300d\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002\u5b9a\u984d\u6cd5\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u5404\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = \u53d6\u5f97\u4fa1\u984d \u00d7 \u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/b><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400\">\u5efa\u7269\u306e\u300c\u8010\u7528\u5e74\u6570\u300d\u3092\u8abf\u3079\u307e\u3059\u3002\u8010\u7528\u5e74\u6570\u8868\u304b\u3089\u5efa\u7269\u306e\u69cb\u9020\u304a\u3088\u3073\u7d30\u76ee\u3092\u898b\u308b\u3068\u3001\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u69cb\u9020\u30fb\u4f4f\u5c45\u7528\u306e\u5efa\u7269\u306f\u8010\u7528\u5e74\u6570\u304c\u300c47\u5e74\u300d\u3068\u66f8\u304b\u308c\u3066\u3042\u308a\u307e\u3059\u3002\u8d64\u3067\u56f2\u3063\u305f\u6570\u5b57\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-1825\" src=\"https:\/\/s-plushome.jp\/column\/_sys\/wp-content\/uploads\/2024\/12\/image1-1-287x300.png\" alt=\"\" width=\"287\" height=\"300\" srcset=\"https:\/\/s-plushome.jp\/column\/_sys\/wp-content\/uploads\/2024\/12\/image1-1-287x300.png 287w, https:\/\/s-plushome.jp\/column\/_sys\/wp-content\/uploads\/2024\/12\/image1-1-230x240.png 230w, https:\/\/s-plushome.jp\/column\/_sys\/wp-content\/uploads\/2024\/12\/image1-1.png 611w\" sizes=\"auto, (max-width: 287px) 100vw, 287px\" \/><\/p>\n<p><span style=\"font-weight: 400\">\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387\u3092\u8abf\u3079\u307e\u3059\u3002\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868\u300d\u3092\u898b\u308b\u3068\u3001\u300c\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387\u8868\u300d\u306b\u66f8\u304b\u308c\u3066\u3042\u308b\u6570\u5b57\u306f\u300c0.022\u300d\u3067\u3059\u3002\u8a72\u5f53\u3059\u308b\u511f\u5374\u7387\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7b87\u6240\u306f\u8d64\u3067\u56f2\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-1826\" src=\"https:\/\/s-plushome.jp\/column\/_sys\/wp-content\/uploads\/2024\/12\/image2-145x300.png\" alt=\"\" width=\"145\" height=\"300\" srcset=\"https:\/\/s-plushome.jp\/column\/_sys\/wp-content\/uploads\/2024\/12\/image2-145x300.png 145w, https:\/\/s-plushome.jp\/column\/_sys\/wp-content\/uploads\/2024\/12\/image2-116x240.png 116w, https:\/\/s-plushome.jp\/column\/_sys\/wp-content\/uploads\/2024\/12\/image2.png 340w\" sizes=\"auto, (max-width: 145px) 100vw, 145px\" \/><\/p>\n<p><span style=\"font-weight: 400\">\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3067\u6319\u3052\u305f\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u69cb\u9020\u306e\u30a2\u30d1\u30fc\u30c8\u306e\u5834\u5408\u3001\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">1\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = 2,000\u4e07\u5186 \u00d7 0.022 = 44\u4e07\u5186<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>44\u4e07\u5186\u304c1\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u306a\u308a\u307e\u3059<\/b><span style=\"font-weight: 400\">\u3002<\/span><\/p>\n<h2><span id=\"i-3\"><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u306e\u6ce8\u610f\u70b9<\/span><\/span><\/h2>\n<h3><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u306e\u3088\u304f\u3042\u308b\u8aa4\u89e3\u3068\u6ce8\u610f\u70b9<\/span><\/h3>\n<h4><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8aa4\u89e3<\/span><\/h4>\n<p><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u306e\u3088\u304f\u3042\u308b\u8aa4\u89e3\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e3\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u3092\u3059\u308b\u3068\u3001\u76f8\u7d9a\u3057\u305f\u65e5\u304b\u3089\u8010\u7528\u5e74\u6570\u3092\u6570\u3048\u308b<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u76f8\u7d9a\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u306e\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u306f\u7c21\u4fbf\u6cd5\u3067\u7b97\u51fa\u3067\u304d\u308b<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u306f\u571f\u5730\u3068\u5efa\u7269\u306e\u4e21\u65b9\u304c\u5bfe\u8c61<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline\"><span style=\"font-weight: 400\">1.\u6e1b\u4fa1\u511f\u5374\u3092\u3059\u308b\u3068\u3001\u76f8\u7d9a\u3057\u305f\u65e5\u304b\u3089\u8010\u7528\u5e74\u6570\u3092\u6570\u3048\u308b<\/span><\/span><\/p>\n<p><b>\u76f8\u7d9a\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u30a2\u30d1\u30fc\u30c8\u304c\u5efa\u3066\u3089\u308c\u3066\u304b\u3089\u306e\u65e5\u6570\u3092\u6570\u3048\u307e\u3059<\/b><span style=\"font-weight: 400\">\u3002\u88ab\u76f8\u7d9a\u4eba\u306e\u8010\u7528\u5e74\u6570\u3092\u5f15\u304d\u7d99\u3050\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline\"><span style=\"font-weight: 400\">2.\u76f8\u7d9a\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u306e\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u306f\u7c21\u4fbf\u6cd5\u3067\u7b97\u51fa\u3067\u304d\u308b<\/span><\/span><\/p>\n<p><b>\u76f8\u7d9a\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u7c21\u4fbf\u6cd5\u3067\u7b97\u51fa\u3057\u307e\u305b\u3093<\/b><span style=\"font-weight: 400\">\u3002\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u30a2\u30d1\u30fc\u30c8\u306f\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sonota\/700525\/01\/01_05.htm\"><span style=\"font-weight: 400\">\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306e\u898b\u7a4d\u6cd5\u53ca\u3073\u7c21\u4fbf\u6cd5<\/span><\/a><span style=\"font-weight: 400\">\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u306b\u3088\u3063\u3066\u3001\u8010\u7528\u5e74\u6570\u306f\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline\"><span style=\"font-weight: 400\">3.\u6e1b\u4fa1\u511f\u5374\u306f\u571f\u5730\u3068\u5efa\u7269\u306e\u4e21\u65b9\u304c\u5bfe\u8c61<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u306f\u3001\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306e\u5efa\u7269\u3068\u3044\u3063\u305f\u52a3\u5316\u3059\u308b\u8cc7\u7523\u3067\u3059\u3002<\/span><b>\u571f\u5730\u306f\u52a3\u5316\u3057\u306a\u3044\u8cc7\u7523\u306e\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u3067\u304d\u307e\u305b\u3093<\/b><span style=\"font-weight: 400\">\u3002<\/span><\/p>\n<h4><span style=\"font-weight: 400\">\u6e1b\u4fa1\u511f\u5374\u306e\u6ce8\u610f\u70b9<\/span><\/h4>\n<p><b>\u76f8\u7d9a\u3067\u5f15\u304d\u7d99\u3044\u3060\u30a2\u30d1\u30fc\u30c8\u306e\u511f\u5374\u65b9\u6cd5\u306f\u5f15\u304d\u7d99\u304c\u308c\u307e\u305b\u3093\u3002\u5b9a\u984d\u6cd5\u30fb\u5b9a\u7387\u6cd5\u30fb\u65e7\u5b9a\u984d\u6cd5\u30fb\u65e7\u5b9a\u7387\u6cd5\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u3073\u3001\u5c4a\u51fa\u66f8\u3092\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/b><span style=\"font-weight: 400\">\u3002\u63d0\u51fa\u5148\u306f\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u5c4a\u51fa\u66f8\u3092\u51fa\u3055\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u6cd5\u5b9a\u306e\u511f\u5374\u65b9\u6cd5\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u65e7\u5b9a\u984d\u6cd5\u307e\u305f\u306f\u65e7\u5b66\u6cd5\u304c\u63a1\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400\">\u30a2\u30d1\u30fc\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u6642\u306e\u6ce8\u610f\u70b9<\/span><\/h3>\n<p><b>\u30a2\u30d1\u30fc\u30c8\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/b><span style=\"font-weight: 400\">\u3002\u76f8\u7d9a\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u304b\u3089\u5bb6\u8cc3\u53ce\u5165\u3092\u5f97\u308b\u3053\u3068\u3067\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u76f8\u7d9a\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u306b\u3088\u308b\u8cc3\u8cb8\u53ce\u5165\u304c\u7121\u3044\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3001\u6bce\u5e741\u67081\u65e5\uff5e12\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u5f97\u305f\u6240\u5f97\u3092\u3001\u7fcc\u5e74\u306e2\u670816\u65e5\uff5e3\u670815\u65e5\u306b\u7533\u8acb\u3059\u308b\u624b\u7d9a\u304d\u306e\u3053\u3068\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u904e\u4e0d\u8db3\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u3078\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u6301\u3063\u3066\u3044\u304f\u307b\u304b\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c<\/span><a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\"><span style=\"font-weight: 400\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/span><\/a><span style=\"font-weight: 400\">\u300d\u304b\u3089\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u3001\u5ef6\u6ede\u91d1\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/b><span style=\"font-weight: 400\">\u3002\u671f\u9650\u5185\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u7d0d\u7a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u308a\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3048\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><b>\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u30a2\u30d1\u30fc\u30c8\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u81ea\u5206\u306b\u5bfe\u3057\u3066\u884c\u3046\u300c\u78ba\u5b9a\u7533\u544a\u300d\u3068\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u4eba\u304c\u884c\u3046\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u306e2\u3064\u304c\u3042\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046<\/b><span style=\"font-weight: 400\">\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400\">\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u5f0a\u793e\u306e<\/span><a 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