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class=\"wp-block-paragraph\">\u80e1\u8776\u862d\u306e\u8d08\u7b54\u8cbb\u7528\u306f\u3001\u4e8b\u696d\u306b\u95a2\u4fc2\u3059\u308b\u652f\u51fa\u3067\u3042\u308c\u3070\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u307e\u3059\u3002<br>\u305f\u3060\u3057\u52d8\u5b9a\u79d1\u76ee\u306f\u8d08\u308b\u76f8\u624b\u3084\u76ee\u7684\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u3001\u5224\u65ad\u3092\u8aa4\u308c\u3070\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30b7\u30fc\u30f3\u5225\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u3001\u4ea4\u969b\u8cbb\u3068\u3057\u3066\u6271\u3046\u969b\u306b\u5fc5\u305a\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30eb\u30fc\u30eb\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u80e1\u8776\u862d\u306e\u8cfc\u5165\u8cbb\u7528\u306f\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u306e\u304b<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e8b\u696d\u3068\u306e\u95a2\u4fc2\u304c\u3042\u308c\u3070\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u308b\u3068\u3001\u53d6\u5f15\u5148\u306e\u958b\u696d\u795d\u3044\u3084\u5c31\u4efb\u795d\u3044\u306b\u8d08\u308b\u80e1\u8776\u862d\u306f\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5224\u65ad\u306e\u5206\u304b\u308c\u76ee\u306f\u91d1\u984d\u306e\u5927\u5c0f\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u652f\u51fa\u304c\u4e8b\u696d\u306b\u95a2\u4fc2\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002<br>\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u8d08\u3063\u305f\u80e1\u8776\u862d\u306f\u4e8b\u696d\u4e0a\u306e\u652f\u51fa\u306b\u3042\u305f\u308a\u307e\u3059\u304c\u3001\u793e\u9577\u500b\u4eba\u304c\u53cb\u4eba\u3078\u8d08\u3063\u305f\u80e1\u8776\u862d\u3092\u4f1a\u793e\u306e\u7d4c\u8cbb\u306b\u5165\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u79c1\u304c\u55b6\u696d\u90e8\u9577\u3068\u3057\u3066\u6cd5\u4eba\u53d6\u5f15\u306b\u643a\u308f\u3063\u3066\u3044\u305f\u9803\u3082\u3001\u3053\u306e\u7dda\u5f15\u304d\u3092\u66d6\u6627\u306b\u3057\u305f\u307e\u307e\u51e6\u7406\u3057\u3066\u3001\u5f8c\u304b\u3089\u7d4c\u7406\u3068\u63c9\u3081\u308b\u30b1\u30fc\u30b9\u3092\u4f55\u5ea6\u3082\u898b\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u307e\u305a\u62bc\u3055\u3048\u305f\u3044\u300c\u4ea4\u969b\u8cbb\u7b49\u300d\u306e\u5b9a\u7fa9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u80e1\u8776\u862d\u306e\u8d08\u7b54\u8cbb\u7528\u3092\u8003\u3048\u308b\u3046\u3048\u3067\u51fa\u767a\u70b9\u306b\u306a\u308b\u306e\u304c\u3001\u4ea4\u969b\u8cbb\u7b49\u3068\u3044\u3046\u533a\u5206\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5265.htm\">No.5265 \u4ea4\u969b\u8cbb\u7b49\u306e\u7bc4\u56f2\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97<\/a>\u3067\u306f\u3001\u4ea4\u969b\u8cbb\u7b49\u3092\u300c\u5f97\u610f\u5148\u3084\u4ed5\u5165\u5148\u305d\u306e\u4ed6\u4e8b\u696d\u306b\u95a2\u4fc2\u306e\u3042\u308b\u8005\u306a\u3069\u306b\u5bfe\u3059\u308b\u63a5\u5f85\u3001\u4f9b\u5fdc\u3001\u6170\u5b89\u3001\u8d08\u7b54\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u884c\u70ba\u306e\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u8cbb\u7528\u300d\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ce8\u76ee\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u306f\u300c\u8d08\u7b54\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u70b9\u3067\u3059\u3002<br>\u53d6\u5f15\u5148\u3078\u8d08\u308b\u304a\u795d\u3044\u306e\u82b1\u306f\u3001\u3053\u306e\u5b9a\u7fa9\u306b\u305d\u306e\u307e\u307e\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u79c1\u306f\u7a0e\u7406\u58eb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3001\u3068\u3044\u3046\u524d\u63d0<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u306b\u304a\u65ad\u308a\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u79c1\u306e\u5c02\u9580\u306f\u82b1\u3092\u4f7f\u3063\u305f\u55b6\u696d\u6226\u7565\u3067\u3042\u3063\u3066\u3001\u7a0e\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br>\u3053\u306e\u8a18\u4e8b\u306f\u56fd\u7a0e\u5e81\u306e\u516c\u8868\u8cc7\u6599\u306b\u57fa\u3065\u3044\u3066\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3059\u304c\u3001\u5b9f\u969b\u306e\u51e6\u7406\u306f\u4f1a\u793e\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5224\u65ad\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91d1\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u3084\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u5fc5\u305a\u9867\u554f\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30b7\u30fc\u30f3\u5225\u306b\u898b\u308b\u80e1\u8776\u862d\u306e\u52d8\u5b9a\u79d1\u76ee<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d6\u5f15\u5148\u3078\u8d08\u308b\u5834\u5408\u306f\u63a5\u5f85\u4ea4\u969b\u8cbb\u304c\u539f\u5247<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u306e\u958b\u5e97\u795d\u3044\u3001\u5f79\u54e1\u5c31\u4efb\u795d\u3044\u3001\u79fb\u8ee2\u795d\u3044\u306a\u3069\u3067\u8d08\u308b\u80e1\u8776\u862d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u63a5\u5f85\u4ea4\u969b\u8cbb\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u306b\u95a2\u4fc2\u306e\u3042\u308b\u76f8\u624b\u3078\u306e\u8d08\u7b54\u3068\u3044\u3046\u3001\u4ea4\u969b\u8cbb\u7b49\u306e\u5b9a\u7fa9\u306b\u305d\u306e\u307e\u307e\u8a72\u5f53\u3059\u308b\u305f\u3081\u3067\u3059\u3002<br>\u53d6\u5f15\u5148\u306e\u846c\u5100\u3078\u8d08\u308b\u4f9b\u82b1\u3084\u3001\u75c5\u6c17\u898b\u821e\u3044\u306e\u82b1\u3082\u540c\u3058\u8003\u3048\u65b9\u3067\u4ea4\u969b\u8cbb\u7b49\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u81ea\u793e\u306b\u98fe\u308b\u80e1\u8776\u862d\u306f\u4ea4\u969b\u8cbb\u3067\u306f\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u793e\u306e\u53d7\u4ed8\u3084\u5e97\u982d\u3092\u98fe\u308b\u305f\u3081\u306b\u8cfc\u5165\u3057\u305f\u80e1\u8776\u862d\u306f\u3001\u8d08\u7b54\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u8077\u5834\u74b0\u5883\u3092\u6574\u3048\u308b\u305f\u3081\u306e\u652f\u51fa\u306a\u306e\u3067\u3001\u6d88\u8017\u54c1\u8cbb\u3084\u96d1\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br>\u80e1\u8776\u862d\u306f\u82b1\u6301\u3061\u304c1\u304b\u6708\u304b\u30892\u304b\u6708\u3068\u9577\u304f\u300110\u4e07\u5186\u3092\u8d85\u3048\u308b\u3053\u3068\u3082\u5c11\u306a\u3044\u9262\u304c\u307b\u3068\u3093\u3069\u306a\u306e\u3067\u3001\u8cc7\u7523\u8a08\u4e0a\u3092\u6c17\u306b\u3059\u308b\u5fc5\u8981\u306f\u307e\u305a\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5f93\u696d\u54e1\u306b\u95a2\u308f\u308b\u5834\u5408\u306f\u798f\u5229\u539a\u751f\u8cbb\u306b\u306a\u308b\u3053\u3068\u3082<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u793e\u5185\u306e\u5f93\u696d\u54e1\u3084\u305d\u306e\u5bb6\u65cf\u306b\u5bfe\u3059\u308b\u6176\u5f14\u3067\u82b1\u3092\u8d08\u308b\u5834\u5408\u306f\u3001\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5261.htm\">No.5261 \u4ea4\u969b\u8cbb\u7b49\u3068\u798f\u5229\u539a\u751f\u8cbb\u3068\u306e\u533a\u5206<\/a>\u3067\u306f\u3001\u5f93\u696d\u54e1\u3084\u305d\u306e\u89aa\u65cf\u306e\u6176\u5f14\u306b\u969b\u3057\u3066\u4e00\u5b9a\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u652f\u7d66\u3055\u308c\u308b\u91d1\u54c1\u306e\u8cbb\u7528\u306f\u3001\u4ea4\u969b\u8cbb\u7b49\u3067\u306f\u306a\u304f\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u4e00\u5b9a\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u300d\u3068\u3044\u3046\u90e8\u5206\u3067\u3059\u3002<br>\u6176\u5f14\u898f\u7a0b\u3092\u6574\u5099\u3057\u3001\u5168\u5f93\u696d\u54e1\u306b\u540c\u3058\u57fa\u6e96\u3067\u652f\u7d66\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u524d\u63d0\u306b\u306a\u308a\u307e\u3059\u3002<br>\u5f79\u54e1\u3060\u3051\u7279\u5225\u306b\u8c6a\u83ef\u306a\u80e1\u8776\u862d\u3092\u8d08\u308b\u3088\u3046\u306a\u904b\u7528\u3067\u306f\u3001\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3b\u306a\u30b7\u30fc\u30f3\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u8d08\u308b\u76f8\u624b\u30fb\u76ee\u7684<\/th><th>\u52d8\u5b9a\u79d1\u76ee\u306e\u4f8b<\/th><th>\u5224\u65ad\u306e\u30dd\u30a4\u30f3\u30c8<\/th><\/tr><\/thead><tbody><tr><td>\u53d6\u5f15\u5148\u306e\u958b\u696d\u30fb\u5c31\u4efb\u30fb\u79fb\u8ee2\u795d\u3044<\/td><td>\u63a5\u5f85\u4ea4\u969b\u8cbb<\/td><td>\u4e8b\u696d\u95a2\u4fc2\u8005\u3078\u306e\u8d08\u7b54\u306b\u3042\u305f\u308b<\/td><\/tr><tr><td>\u53d6\u5f15\u5148\u306e\u846c\u5100\u3078\u306e\u4f9b\u82b1\u30fb\u898b\u821e\u3044<\/td><td>\u63a5\u5f85\u4ea4\u969b\u8cbb<\/td><td>\u6176\u5f14\u8cbb\u3082\u4ea4\u969b\u8cbb\u7b49\u306b\u542b\u307e\u308c\u308b<\/td><\/tr><tr><td>\u81ea\u793e\u306e\u53d7\u4ed8\u30fb\u5e97\u8217\u306b\u98fe\u308b<\/td><td>\u6d88\u8017\u54c1\u8cbb\u30fb\u96d1\u8cbb<\/td><td>\u8d08\u7b54\u3067\u306f\u306a\u304f\u8077\u5834\u74b0\u5883\u306e\u6574\u5099<\/td><\/tr><tr><td>\u5f93\u696d\u54e1\u3084\u305d\u306e\u5bb6\u65cf\u3078\u306e\u6176\u5f14<\/td><td>\u798f\u5229\u539a\u751f\u8cbb<\/td><td>\u6176\u5f14\u898f\u7a0b\u306b\u57fa\u3065\u304d\u5168\u793e\u54e1\u306b\u540c\u57fa\u6e96\u3067\u652f\u7d66<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u7acb\u3066\u672d\u306b\u793e\u540d\u304c\u5165\u308c\u3070\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3001\u306f\u8aa4\u89e3\u3067\u3059<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u5e83\u544a\u5ba3\u4f1d\u8cbb\u306b\u306a\u308b\u306e\u306f\u4e0d\u7279\u5b9a\u591a\u6570\u3078\u306e\u5ba3\u4f1d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u80e1\u8776\u862d\u306e\u8ca9\u58f2\u30b5\u30a4\u30c8\u306a\u3069\u3067\u300c\u793e\u540d\u5165\u308a\u306e\u7acb\u3066\u672d\u3092\u4ed8\u3051\u308c\u3070\u5e83\u544a\u5ba3\u4f1d\u8cbb\u306b\u3067\u304d\u308b\u300d\u3068\u3044\u3046\u8aac\u660e\u3092\u898b\u304b\u3051\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u6b63\u78ba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5260.htm\">No.5260 \u4ea4\u969b\u8cbb\u7b49\u3068\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3068\u306e\u533a\u5206<\/a>\u306b\u3088\u308b\u3068\u3001\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3068\u3057\u3066\u4ea4\u969b\u8cbb\u7b49\u304b\u3089\u9664\u304b\u308c\u308b\u306e\u306f\u3001\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306b\u5bfe\u3059\u308b\u5ba3\u4f1d\u7684\u52b9\u679c\u3092\u610f\u56f3\u3057\u305f\u8cbb\u7528\u3067\u3059\u3002<br>\u5177\u4f53\u4f8b\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u62bd\u9078\u306b\u3088\u308b\u4e00\u822c\u6d88\u8cbb\u8005\u3078\u306e\u91d1\u54c1\u306e\u4ea4\u4ed8\u3084\u3001\u5de5\u5834\u898b\u5b66\u8005\u3078\u306e\u8a66\u98f2\u8a66\u98df\u3001\u30e2\u30cb\u30bf\u30fc\u3078\u306e\u8b1d\u793c\u3068\u3044\u3063\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u5b9a\u306e\u53d6\u5f15\u5148\u3078\u306e\u8d08\u7b54\u306f\u4ea4\u969b\u8cbb\u304c\u539f\u5247<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u958b\u5e97\u795d\u3044\u306e\u80e1\u8776\u862d\u306f\u3001\u8d08\u308b\u76f8\u624b\u304c\u660e\u78ba\u306b\u7279\u5b9a\u3055\u308c\u305f\u4e00\u793e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7acb\u3066\u672d\u3092\u898b\u308b\u306e\u304c\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u6765\u5e97\u5ba2\u3060\u3068\u3057\u3066\u3082\u3001\u652f\u51fa\u306e\u76f8\u624b\u65b9\u306f\u7279\u5b9a\u306e\u53d6\u5f15\u5148\u3067\u3042\u308a\u3001\u884c\u70ba\u306e\u6027\u8cea\u306f\u8d08\u7b54\u306e\u307e\u307e\u3067\u3059\u3002<br>\u3057\u305f\u304c\u3063\u3066\u3001\u793e\u540d\u5165\u308a\u306e\u7acb\u3066\u672d\u3092\u4ed8\u3051\u305f\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u5e83\u544a\u5ba3\u4f1d\u8cbb\u306b\u632f\u308a\u66ff\u3048\u308b\u306e\u306f\u3001\u533a\u5206\u57fa\u6e96\u306b\u7167\u3089\u3057\u3066\u7121\u7406\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u79c1\u306f\u55b6\u696d\u3068\u3057\u3066\u7acb\u3066\u672d\u306e\u5ba3\u4f1d\u52b9\u679c\u3092\u9ad8\u304f\u8a55\u4fa1\u3057\u3066\u3044\u307e\u3059\u3057\u3001<a href=\"https:\/\/www.kinesisgear.com\/?page_id=46\">\u80e1\u8776\u862d\u3067&#8221;\u307e\u305f\u4f1a\u3044\u305f\u3044&#8221;\u3092\u751f\u307f\u51fa\u3059\uff01\u55b6\u696d\u30bb\u30f3\u30b9\u3092\u78e8\u304f\u30ae\u30d5\u30c8\u6226\u7565<\/a>\u3067\u3082\u305d\u306e\u4fa1\u5024\u3092\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u55b6\u696d\u4e0a\u306e\u5ba3\u4f1d\u52b9\u679c\u304c\u3042\u308b\u3053\u3068\u3068\u3001\u7a0e\u52d9\u4e0a\u306e\u5e83\u544a\u5ba3\u4f1d\u8cbb\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306f\u5225\u306e\u8a71\u3067\u3059\u3002<br>\u3053\u3053\u3092\u6df7\u540c\u3057\u305f\u307e\u307e\u51e6\u7406\u3059\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u4ea4\u969b\u8cbb\u3078\u306e\u632f\u308a\u66ff\u3048\u3092\u6c42\u3081\u3089\u308c\u3001\u5f8c\u8ff0\u3059\u308b\u640d\u91d1\u7b97\u5165\u306e\u8a08\u7b97\u304c\u3084\u308a\u76f4\u3057\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4ea4\u969b\u8cbb\u3067\u51e6\u7406\u3059\u308b\u306a\u3089\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u30eb\u30fc\u30eb\u3092\u77e5\u3063\u3066\u304a\u304f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e2d\u5c0f\u6cd5\u4eba\u306f\u5e74800\u4e07\u5186\u307e\u3067\u5168\u984d\u3092\u640d\u91d1\u306b\u3067\u304d\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ea4\u969b\u8cbb\u7b49\u306b\u306f\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u3066\u3082\u7a0e\u91d1\u306e\u8a08\u7b97\u4e0a\u306f\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u672b\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306e\u5834\u5408\u3001\u652f\u51fa\u3057\u305f\u4ea4\u969b\u8cbb\u7b49\u306e\u3046\u3061\u5e74800\u4e07\u5186\u307e\u3067\u3092\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u307e\u3059\u3002<br>\u3053\u306e\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306e\u7279\u4f8b\u306f\u3001\u4ee4\u548c6\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u9069\u7528\u671f\u9650\u304c3\u5e74\u5ef6\u9577\u3055\u308c\u3001\u4ee4\u548c9\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u9593\u306e\u4ea4\u969b\u8cbb\u304c800\u4e07\u5186\u306b\u5c4a\u304b\u306a\u3044\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u80e1\u8776\u862d\u306e\u8d08\u7b54\u8cbb\u7528\u306f\u5b9f\u8cea\u7684\u306b\u5168\u984d\u3092\u640d\u91d1\u306b\u3067\u304d\u308b\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5927\u6cd5\u4eba\u306f\u8d08\u7b54\u8cbb\u7528\u304c\u640d\u91d1\u306b\u306a\u3089\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u8cc7\u672c\u91d11\u5104\u5186\u3092\u8d85\u3048\u308b\u5927\u6cd5\u4eba\u306f\u4e8b\u60c5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u6cd5\u4eba\u304c\u640d\u91d1\u306b\u3067\u304d\u308b\u306e\u306f\u63a5\u5f85\u98f2\u98df\u8cbb\u306e50%\u76f8\u5f53\u984d\u3060\u3051\u3067\u3001\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306e\u67a0\u304c\u3042\u308a\u307e\u305b\u3093\u3002<br>\u80e1\u8776\u862d\u306f\u98f2\u98df\u8cbb\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u8d08\u7b54\u8cbb\u7528\u306f\u5168\u984d\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u306e\u898f\u6a21\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u6b63\u53cd\u5bfe\u306b\u306a\u308b\u70b9\u306f\u3001\u4e88\u7b97\u3092\u7d44\u3080\u6bb5\u968e\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u4f1a\u793e\u306e\u533a\u5206<\/th><th>\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u7b97\u5165<\/th><\/tr><\/thead><tbody><tr><td>\u671f\u672b\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u6cd5\u4eba<\/td><td>\u5e74800\u4e07\u5186\u307e\u3067\u5168\u984d\u640d\u91d1\u7b97\u5165\uff08\u63a5\u5f85\u98f2\u98df\u8cbb\u306e50%\u3068\u306e\u9078\u629e\u5236\uff09<\/td><\/tr><tr><td>\u8cc7\u672c\u91d11\u5104\u5186\u8d85\u306e\u5927\u6cd5\u4eba<\/td><td>\u63a5\u5f85\u98f2\u98df\u8cbb\u306e50%\u306e\u307f\u3002\u80e1\u8776\u862d\u306a\u3069\u306e\u8d08\u7b54\u8cbb\u7528\u306f\u640d\u91d1\u4e0d\u7b97\u5165<\/td><\/tr><tr><td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td><td>\u4e0a\u9650\u306a\u3057\u3002\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u652f\u51fa\u3067\u3042\u308c\u3070\u5fc5\u8981\u7d4c\u8cbb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u8cc7\u672c\u91d15\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u7279\u4f8b\u3092\u4f7f\u3048\u307e\u305b\u3093\u3002<br>\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u4e00\u54e1\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u81ea\u793e\u304c\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3092\u5148\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u4e0a\u9650\u306f\u306a\u3044\u304c\u3001\u4e8b\u696d\u95a2\u9023\u6027\u306f\u53b3\u3057\u304f\u898b\u3089\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74800\u4e07\u5186\u3068\u3044\u3046\u67a0\u306f\u6cd5\u4eba\u7a0e\u306e\u898f\u5b9a\u3067\u3042\u308a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u4e0a\u9650\u304c\u306a\u3044\u3053\u3068\u3068\u3001\u4f55\u3067\u3082\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3053\u3068\u306f\u9055\u3044\u307e\u3059\u3002<br>\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2210.htm\">No.2210 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