{"id":610,"date":"2022-10-15T15:35:43","date_gmt":"2022-10-15T06:35:43","guid":{"rendered":"https:\/\/s-plushome.jp\/column\/?p=610"},"modified":"2023-05-15T14:21:52","modified_gmt":"2023-05-15T05:21:52","slug":"apartment-sale-income-tax","status":"publish","type":"post","link":"https:\/\/s-plushome.jp\/column\/tips\/apartment-sale-income-tax.html","title":{"rendered":"\u30a2\u30d1\u30fc\u30c8\u58f2\u5374\u306b\u304b\u304b\u308b\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f\u3084\u7279\u4f8b\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3001\u672d\u5e4c\u306e\u4e0d\u52d5\u7523\u4f1a\u793e\u300cS plus home\u300d\u306e\u6d5c\u8c37\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30a2\u30d1\u30fc\u30c8\u58f2\u5374\u306e\u969b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3084\u5fc5\u8981\u306a\u8af8\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u5225\u8a18\u4e8b<a href=\"https:\/\/s-plushome.jp\/column\/tips\/apartment-sale-taxes-and-fees.html\">\u300c\u30a2\u30d1\u30fc\u30c8\u58f2\u5374\u306b\u5fc5\u8981\u306a\u7a0e\u91d1\uff14\u3064\u3068\u8af8\u8cbb\u7528\uff13\u3064\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01\u300d<\/a>\u306b\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u4e2d\u3067\u3082<strong>\u7279\u306b\u9ad8\u984d\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u300c\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u7a0e\u300d<\/strong>\u306b\u3064\u3044\u3066\u3001\u4eca\u56de\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306b\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u308f\u304b\u308a\u306b\u304f\u304f\u9593\u9055\u3044\u3084\u3059\u3044\u7a0e\u91d1\u306e\u4e00\u3064\u3067\u3059\u304c\u3001\u5177\u4f53\u7684\u306a\u91d1\u984d\u306e\u76ee\u5b89\u3092\u3064\u3051\u3066\u3044\u305f\u3060\u3051\u308b\u3088\u3046\u306b\u8a08\u7b97\u5f0f\u3082\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/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> \u30a2\u30d1\u30fc\u30c8\u58f2\u5374\u306e\u7a0e\u91d1\u300c\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u7a0e\u300d\u3063\u3066\uff1f<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">2<\/span> \u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">3<\/span> \u00a0\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">4<\/span> \u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_1\">5<\/span> \u30a2\u30d1\u30fc\u30c8\u58f2\u5374\u3067\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b<\/a><\/li><li><a href=\"#i-6\"><span class=\"toc_number toc_depth_1\">6<\/span> \u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\"><strong>\u30a2\u30d1\u30fc\u30c8\u58f2\u5374\u306e\u7a0e\u91d1\u300c<\/strong><strong>\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u7a0e\u300d\u3063\u3066\uff1f<\/strong><\/span><\/h2>\n<p>\u30a2\u30d1\u30fc\u30c8\u3092\u58f2\u5374\u3057\u3066<span style=\"text-decoration: underline;\"><strong>\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u306e\u307f<\/strong><\/span>\u3001\u305d\u306e\u58f2\u5374\u76ca\u306b\u5bfe\u3057\u3066\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u300d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u58f2\u5374\u5229\u76ca\u306f\u8b72\u6e21\u6240\u5f97\u306e\u3053\u3068\u3067\u3001\u7d30\u304b\u304f\u8aac\u660e\u3059\u308b\u3068\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7dcf\u79f0\u3057\u3066\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>\u30a2\u30d1\u30fc\u30c8\u58f2\u5374\u3067\u640d\u5931\uff08\u8b72\u6e21\u640d\u5931\uff09\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u8b72\u6e21\u640d\u5931\u306f\u540c\u5e74\u4e2d\u306b\u58f2\u5374\u3057\u305f\u4ed6\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u76ca\u3068\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u3059\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u306e\u4ed6\u306e\u6240\u5f97\u3068\u306f\u640d\u76ca\u901a\u7b97\u3067\u304d\u306a\u3044\u306e\u3067\u899a\u3048\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span id=\"i-2\"><strong>\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f<\/strong><\/span><\/h2>\n<p>\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\uff08\u58f2\u5374\u76ca\uff09\u306f\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53d6\u5f97\u8cbb\u30fb\u8b72\u6e21\u8cbb\u7528\u304c\u591a\u3051\u308c\u3070\u591a\u3044\u307b\u3069\u8b72\u6e21\u6240\u5f97\u304c\u6e1b\u308a\u3001\u305d\u308c\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u7a0e\u3082\u5b89\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001<span style=\"text-decoration: underline;\"><strong>\u7d30\u304b\u306a\u8cbb\u7528\u3067\u3082\u3067\u304d\u308b\u3060\u3051\u8b72\u6e21\u8cbb\u7528\u306b\u8a08\u4e0a\u3059\u308b\u306e\u304c\u826f\u3044<\/strong><\/span>\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><strong>\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f\u3068\u5404\u9805\u76ee\u306e\u5185\u5bb9<\/strong><\/h3>\n<h5><span style=\"color: #008000;\"><strong>\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97 = \u58f2\u5374\u4fa1\u683c -\uff08\u53d6\u5f97\u8cbb+\u8b72\u6e21\u8cbb\u7528\uff09<\/strong><\/span><\/h5>\n<h5><strong>\u3010\u58f2\u5374\u4fa1\u683c\u3011<\/strong><\/h5>\n<p>\u30a2\u30d1\u30fc\u30c8\u306e\u58f2\u5374\u4fa1\u683c\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u304c\u3001\u91d1\u92ad\u3067\u306f\u306a\u304f\u5bfe\u4fa1\u3068\u3057\u3066\u7269\u3084\u6a29\u5229\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u305d\u306e\u7269\u3084\u6a29\u5229\u306e\u6642\u4fa1\u304c\u58f2\u5374\u4fa1\u683c\uff08\u8b72\u6e21\u4fa1\u683c\uff09\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u58f2\u5374\u4fa1\u683c\u306e\u4ed6\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6e05\u7b97\u91d1\u304c\u542b\u307e\u308c\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h5><strong>\u3010\u53d6\u5f97\u8cbb\u3011<\/strong><\/h5>\n<p>\u30a2\u30d1\u30fc\u30c8\u3092\u8cfc\u5165\u3057\u305f\u5f53\u6642\u306e\u8cbb\u7528\u3067\u3001\u8cfc\u5165\u6642\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u5370\u7d19\u4ee3\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u30fb\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306a\u3069\u306e\u8af8\u8cbb\u7528\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u8cc3\u8cb8\u7d4c\u55b6\u3057\u3066\u3044\u305f\u30a2\u30d1\u30fc\u30c8\u58f2\u5374\u306e\u5834\u5408\u306f\u3001\u3053\u308c\u307e\u3067\u306b\u304b\u304b\u3063\u305f\u8a2d\u5099\u8cbb\u3084\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u306a\u3069\u3082\u53d6\u5f97\u8cbb\u306b\u542b\u307e\u308c\u307e\u3059\u3002\uff08\u4e8b\u696d\u6240\u5f97\u306a\u3069\u306e\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u5efa\u7269\u306e\u53d6\u5f97\u8cbb\u306f\u3001\u8cfc\u5165\u4ee3\u91d1\u307e\u305f\u306f\u5efa\u7bc9\u4ee3\u91d1\u306a\u3069\u306e\u5408\u8a08\u984d\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cbb\u76f8\u5f53\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<strong>\u00a0<\/strong><\/p>\n<h5><strong>\u25b6\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u5f0f<\/strong><\/h5>\n<h5><span style=\"color: #008000;\"><strong>\u5efa\u7269\u8cfc\u5165\u8cbb\u7528\u00d70.9\u00d7\u511f\u5374\u7387\u00d7\u7d4c\u904e\u5e74\u6570<\/strong><\/span><\/h5>\n<table>\n<tbody>\n<tr>\n<td width=\"189\"><strong>\u30a2\u30d1\u30fc\u30c8\u5efa\u7269\u69cb\u9020<\/strong><\/td>\n<td width=\"189\"><strong>\u8010\u7528\u5e74\u6570<\/strong><\/td>\n<td width=\"189\"><strong>\u511f\u5374\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"189\">\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8<\/td>\n<td width=\"189\">47\u5e74<\/td>\n<td width=\"189\">0.022%<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">\u8efd\u91cf\u9244\u9aa8<\/td>\n<td width=\"189\">27\u5e74<\/td>\n<td width=\"189\">0.038%<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">\u6728\u9020<\/td>\n<td width=\"189\">22\u5e74<\/td>\n<td width=\"189\">0.046%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u203b\u8cfc\u5165\u6642\u306e\u4fa1\u683c\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408<\/strong><\/p>\n<p>\u76f8\u7d9a\u7b49\u3067\u30a2\u30d1\u30fc\u30c8\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u8cfc\u5165\u3057\u305f\u5f53\u6642\u306e\u8cbb\u7528\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001<span style=\"text-decoration: underline;\"><strong>\u300c\u58f2\u5374\u4fa1\u683c\u306e5%\u300d\u3092\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b<\/strong><\/span>\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h5><strong>\u3010\u8b72\u6e21\u8cbb\u7528\u3011<\/strong><\/h5>\n<p>\u30a2\u30d1\u30fc\u30c8\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u751f\u3058\u305f\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u5370\u7d19\u4ee3\u30fb\u5efa\u7269\u89e3\u4f53\u8cbb\u306a\u3069\u69d8\u3005\u306a\u8af8\u8cbb\u7528\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u58f2\u5374\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u7acb\u9000\u6599\u306a\u3069\u3082\u542b\u307f\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\u3001\u7dad\u6301\u3084\u7ba1\u7406\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306f\u542b\u3080\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u899a\u3048\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u8b72\u6e21\u8cbb\u7528\u306b\u542b\u3081\u3066\u3044\u3044\u3082\u306e\u304b\u5426\u304b\u306e\u5224\u65ad\u304c\u96e3\u3057\u3044\u3082\u306e\u3082\u591a\u3044\u306e\u3067\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u78ba\u8a8d<\/strong>\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"i-3\"><strong>\u00a0<\/strong><strong>\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f<\/strong><\/span><\/h2>\n<p>\u8b72\u6e21\u6240\u5f97\u304c\u4e0b\u8a18800\u4e07\u5186\u306e\u5834\u5408\u3067\u306e\u8a08\u7b97\u4f8b\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><span style=\"color: #008000;\"><strong>\u4f8b\uff1a\u30a2\u30d1\u30fc\u30c8\u306e\u58f2\u5374\u4fa1\u683c3,000\u4e07\u5186\u3001\u53d6\u5f97\u8cbb\u7528200\u4e07\u5186\u3001\u8cfc\u5165\u4fa1\u683c2,000\u4e07\u5186\u306e\u5834\u5408<\/strong><\/span><\/p>\n<p><span style=\"color: #008000;\"><strong>\u58f2\u5374\u4fa1\u683c3,000\u4e07\u5186-\uff08\u53d6\u5f97\u8cbb\u7528200\u4e07\u5186+\u8cfc\u5165\u4fa1\u683c2,000\u4e07\u5186\uff09=\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97 800\u4e07\u5186<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u305d\u306e\u30a2\u30d1\u30fc\u30c8\u3092\u6240\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u306b\u3088\u3063\u3066\u4e0b\u8a18\u306e\u3088\u3046\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"236\"><strong>\u30a2\u30d1\u30fc\u30c8\u306e\u6240\u6709\u671f\u9593<\/strong><\/td>\n<td width=\"132\"><strong>\u8b72\u6e21\u6240\u5f97\u7a0e\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"236\">\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\uff08\u9577\u671f\u8b72\u6e21\u6240\u5f97\uff09<\/td>\n<td width=\"132\">20.315%<\/td>\n<\/tr>\n<tr>\n<td width=\"236\">\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u4e0b\uff08\u77ed\u671f\u8b72\u6e21\u6240\u5f97\uff09<\/td>\n<td width=\"132\">39.63%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u5148\u307b\u3069\u4f8b\u306b\u3042\u3052\u305f\u4e0d\u52d5\u7523\u8b72\u300c\u6e21\u6240\u5f97\u304c800\u4e07\u5186\u306e\u5834\u5408\u3001\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"236\"><strong>\u30a2\u30d1\u30fc\u30c8\u306e\u6240\u6709\u671f\u9593<\/strong><\/td>\n<td width=\"132\"><strong>\u8a08\u7b97\u5f0f<\/strong><\/td>\n<td width=\"132\"><strong>\u8b72\u6e21\u6240\u5f97\u7a0e<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"236\">\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\uff08\u9577\u671f\u8b72\u6e21\u6240\u5f97\uff09<\/td>\n<td width=\"132\">800\u4e07\u5186\u00d720.315%<\/td>\n<td width=\"132\">1,625,200\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"236\">\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u4e0b\uff08\u77ed\u671f\u8b72\u6e21\u6240\u5f97\uff09<\/td>\n<td width=\"132\">800\u4e07\u5186\u00d739.63%<\/td>\n<td width=\"132\">3,170,400\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"i-4\"><strong>\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/strong><\/span><\/h2>\n<p>\u8b72\u6e21\u6240\u5f97\u306f\u300c\u5206\u96e2\u8ab2\u7a0e\u65b9\u5f0f\u300d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u5225\u6240\u5f97\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3057\u3001\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u3046\u3061\u3001\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u3067\u3042\u308b2\u670816\u65e5\uff5e3\u670815\u65e5\u306e\u9593\u306b\u7533\u544a\u3057\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306f\u6240\u5f97\u7a0e\u3068\u540c\u3058\u304f\u58f2\u5374\u3057\u305f\u7fcc\u5e74\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u30016\u6708\u9803\u306b\u4e00\u62ec\u3001\u3082\u3057\u304f\u306f4\u5206\u5272\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u6642\u671f\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u300c\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u300d\u3084\u300c\u5ef6\u6ede\u7a0e\u300d\u3068\u3044\u3063\u305f\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u3082\u975e\u5e38\u306b\u9ad8\u3044\u7a0e\u7387\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u7a0e\u91d1\u304c\u9ad8\u984d\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7533\u544a\u65b9\u6cd5\u306f\u3001\u300c\u76f4\u63a5\u3054\u81ea\u8eab\u3067\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u300d\u300ce-TAX\u3092\u5229\u7528\u3057\u3066\u63d0\u51fa\u300d\u300c\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u300d\u306e\u3044\u305a\u308c\u304b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u3078\u306e\u5831\u916c\u8cbb\u7528\u304c\u30d7\u30e9\u30b9\u3067\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u306f\u3001\u7533\u544a\u66f8\u985e\u63d0\u51fa\u6642\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u3066\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"i-5\"><strong>\u30a2\u30d1\u30fc\u30c8\u58f2\u5374\u3067\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b<\/strong><\/span><\/h2>\n<p>\u6295\u8cc7\u7528\u30a2\u30d1\u30fc\u30c8\u3092\u58f2\u5374\u3057\u3066\u65b0\u305f\u306b\u6295\u8cc7\u7528\u7269\u4ef6\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u300c\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u5236\u5ea6\u300d\u3092\u5229\u7528\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><strong>\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u5236\u5ea6<\/strong><\/h3>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u5236\u5ea6\u3068\u306f\u3001\u6295\u8cc7\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u5f8c\u4e00\u5b9a\u671f\u9593\u306b\u65b0\u305f\u306b\u6295\u8cc7\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u3001\u8cfc\u5165\u5f8c1\u5e74\u4ee5\u5185\u306b\u8cc3\u8cb8\u3092\u59cb\u3081\u305f\u5834\u5408\u306b\u9069\u5fdc\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306f\u4e0d\u52d5\u7523\u8cb7\u3044\u63db\u3048\u6642\u306e\u8ca0\u62c5\u3092\u4e0b\u3052\u308b\u305f\u3081\u306b\u3001\u7d0d\u7a0e\u3092\u4e00\u6642\u7684\u306b\u5c06\u6765\u306b\u7e70\u308a\u5ef6\u3079\u308b\u3082\u306e\u3067\u3001\u7a0e\u8ca0\u62c5\u81ea\u4f53\u304c\u306a\u304f\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u6642\u7684\u306b\u514d\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u8b72\u6e21\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u6700\u5927\u306780%\u307e\u3067\u7e70\u308a\u5ef6\u3079\u51fa\u6765\u307e\u3059\u3002<\/p>\n<p>\u58f2\u5374\u6642\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u8a72\u5f53\u3059\u308b\u65b9\u306f\u4e0a\u624b\u306b\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"text-decoration: underline;\"><strong>\u7279\u4f8b\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u30a2\u30d1\u30fc\u30c8\u58f2\u5374\u306e\u524d\u5e74\u301c\u7fcc\u5e74\u306b\u65b0\u305f\u306b\u8cfc\u5165\u3057\u305f\u7269\u4ef6<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u524d\u5e74\u4e2d\u306b\u8cfc\u5165\u3057\u305f\u7269\u4ef6\u3092\u300c\u8cb7\u3044\u66ff\u3048\u8cc7\u7523\u300d\u3068\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u8cfc\u5165\u3057\u305f\u5e74\u306e\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u300c\u5148\u884c\u53d6\u5f97\u8cc7\u7523\u306b\u4fc2\u308b\u8cb7\u63db\u3048\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u8b72\u6e21\u3057\u305f\u7fcc\u5e74\u4e2d\u306b\u65b0\u305f\u306b\u30a2\u30d1\u30fc\u30c8\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u300c\u8cb7\u63db\uff08\u4ee3\u66ff\uff09\u8cc7\u7523\u306e\u660e\u7d30\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3054\u81ea\u8eab\u304c\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h5><span style=\"color: #000000;\"><strong>\u25b6\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u307e\u3068\u3081<\/strong><\/span><\/h5>\n<p><span style=\"color: #008000;\"><strong>\u30fb\u58f2\u5374\u3059\u308b\u4e0d\u52d5\u7523\u3068\u8cfc\u5165\u3059\u308b\u4e0d\u52d5\u7523\u306f\u3001\u3069\u3061\u3089\u3082\u4e8b\u696d\u7528\u3067\u3042\u308b\u3053\u3068<\/strong><\/span><\/p>\n<p><span style=\"color: #008000;\"><strong>\u30fb\u58f2\u5374\u3059\u308b\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u3001\u4e0d\u52d5\u7523\u306e\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068<\/strong><\/span><\/p>\n<p><span style=\"color: #008000;\"><strong>\u30fb\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u524d\u5e74\u304b\u3089\u7fcc\u5e74\u306e\u9593\u306b\u3001\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068<\/strong><\/span><\/p>\n<p><span style=\"color: #008000;\"><strong>\u30fb\u65b0\u305f\u306b\u8cfc\u5165\u3057\u305f\u4e0d\u52d5\u7523\u306f\u3001\u8cb7\u3063\u305f\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u4e8b\u696d\u306b\u4f7f\u3046\u3053\u3068<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u30a2\u30d1\u30fc\u30c8\u306e\u58f2\u5374\u306b\u3064\u3044\u3066\u306f\u3001\u81ea\u5df1\u304c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u3042\u305f\u3089\u305a\u3001\u8b72\u6e21\u76ca\u304c\u51fa\u305f\u5834\u5408\u306b\u4e0b\u8a183\u3064\u306e\u7279\u4f8b\u306f\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h5><strong>\u25b6\u4e8b\u696d\u7528\u30a2\u30d1\u30fc\u30c8\u58f2\u5374\u306b\u304a\u3044\u3066\u5229\u7528\u3067\u304d\u306a\u3044\u7279\u4f8b<\/strong><\/h5>\n<p><span style=\"color: #008000;\"><strong>\u00d73,000\u4e07\u5186\u7279\u4f8b\u63a7\u9664<\/strong><\/span><\/p>\n<p><span style=\"color: #008000;\"><strong>\u00d710\u5e74\u8d85\u6240\u6709\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/strong><\/span><\/p>\n<p><span style=\"color: #008000;\"><strong>\u00d7\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b<\/strong><\/span><\/p>\n<h2><span id=\"i-6\"><strong>\u307e\u3068\u3081<\/strong><\/span><\/h2>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u30a2\u30d1\u30fc\u30c8\u58f2\u5374\u306b\u306f\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3084\u30ce\u30a6\u30cf\u30a6\u3092\u8981\u3059\u308b\u3082\u306e\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7d4c\u9a13\u8c4a\u5bcc\u306a\u4e0d\u52d5\u7523\u4f1a\u793e\u3067\u306f\u3001\u7bc0\u7a0e\u5bfe\u7b56\u306a\u3069\u3082\u8e0f\u307e\u3048\u306a\u304c\u3089\u58f2\u5374\u306e\u3054\u76f8\u8ac7\u3092\u627f\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u4fe1\u983c\u3067\u304d\u308b\u4e0d\u52d5\u7523\u4f1a\u793e\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u306f\u3001\u58f2\u5374\u6210\u529f\u306e\u8fd1\u9053\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30a2\u30d1\u30fc\u30c8\u306e\u58f2\u5374\u3092\u3054\u691c\u8a0e\u306e\u65b9\u306f\u3001\u305c\u3072\u5f0a\u793e\u300cS plus 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