{"id":181,"date":"2025-09-12T15:52:21","date_gmt":"2025-09-12T06:52:21","guid":{"rendered":"https:\/\/www.hajime-kensetsu.co.jp\/rakuie\/?post_type=article&#038;p=181"},"modified":"2025-09-12T15:52:21","modified_gmt":"2025-09-12T06:52:21","slug":"sumikae-tokurei","status":"publish","type":"article","link":"https:\/\/www.hajime-kensetsu.co.jp\/rakuie\/article\/sumikae-tokurei\/","title":{"rendered":"\u4f4f\u307f\u66ff\u3048\u6642\u306b\u6d3b\u7528\u3067\u304d\u308b\u7279\u4f8b\u3063\u3066\uff1f\u7a0e\u91d1\u5bfe\u7b56\u3084\u304a\u5f97\u306a\u58f2\u5374\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"\n<p>\u4f4f\u307f\u66ff\u3048\u306e\u969b\u306b\u306f\u3001\u7269\u4ef6\u58f2\u5374\u6642\u30fb\u8cfc\u5165\u6642\u3001\u3044\u305a\u308c\u306b\u304a\u3044\u3066\u3082\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u4f4f\u307f\u66ff\u3048\u6642\u306b\u306f\u9ad8\u984d\u306a\u8cc7\u91d1\u304c\u52d5\u304f\u305f\u3081\u3001\u7a0e\u91d1\u8ca0\u62c5\u306b\u5bfe\u3057\u3066\u4e0d\u5b89\u3092\u62b1\u304f\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u56fd\u304c\u5b9a\u3081\u3066\u3044\u308b\u7a0e\u91d1\u63a7\u9664\u5236\u5ea6\u3092\u6b63\u3057\u304f\u6d3b\u7528\u3059\u308c\u3070\u3001\u4f4f\u307f\u66ff\u3048\u6642\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4f4f\u307f\u66ff\u3048\u6642\u306e\u7a0e\u91d1\u63a7\u9664\u306b\u6d3b\u7528\u3067\u304d\u308b\u7279\u4f8b\u3084\u5236\u5ea6\u3092\u8a73\u3057\u304f\u7d39\u4ecb\u3057\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u9069\u7528\u8981\u4ef6\u3084\u304a\u5f97\u306a\u58f2\u5374\u65b9\u6cd5\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3059\u308b\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f4f\u307f\u66ff\u3048\u6642\u306b\u5229\u7528\u3067\u304d\u308b\u300c\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u300d\u3068\u306f\uff1f<\/h2>\n\n\n\n<p>\u4f4f\u307f\u66ff\u3048\u6642\u306e\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3088\u3063\u3066\u5f97\u305f\u5229\u76ca\u3092\u8b72\u6e21\u6240\u5f97\u3068\u547c\u3073\u3001\u8b72\u6e21\u6240\u5f97\u306e\u984d\u306b\u5fdc\u3058\u3066\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u3044\u66ff\u3048\u3092\u76ee\u7684\u3068\u3057\u305f\u58f2\u5374\u306e\u5834\u5408\u3001\u300e\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u306e\u7279\u4f8b(\u4ee5\u4e0b\u3001\u8cb7\u3044\u66ff\u3048\u7279\u4f8b)\u300f\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8b72\u6e21\u6240\u5f97\u306b\u8ab2\u305b\u3089\u308c\u305f\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306f\u3042\u304f\u307e\u3067\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3092\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\u3060\u3051\u3067\u3001\u8ab2\u7a0e\u305d\u306e\u3082\u306e\u304c\u514d\u9664\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5c06\u6765\u4f4f\u307f\u66ff\u3048\u6642\u306b\u8cfc\u5165\u3057\u305f\u7269\u4ef6\u3092\u58f2\u5374\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u7e70\u308a\u5ef6\u3079\u3057\u305f\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306f\u5b9f\u8cea\u7684\u306a\u7a0e\u91d1\u63a7\u9664\u3068\u306f\u5c11\u3057\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u76f4\u8fd1\u306e\u652f\u51fa\u3092\u6291\u3048\u305f\u3044\u65b9\u306b\u3068\u3063\u3066\u306f\u3001\u975e\u5e38\u306b\u9b45\u529b\u7684\u306a\u5236\u5ea6\u3068\u3044\u3048\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u3092\u3088\u308a\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306e\u9069\u7528\u6761\u4ef6<\/h3>\n\n\n\n<p>\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306f\u8ab0\u3082\u304c\u81ea\u7531\u306b\u5229\u7528\u3067\u304d\u308b\u5236\u5ea6\u3067\u306f\u306a\u304f\u3001\u5229\u7528\u3059\u308b\u306b\u306f\u4ee5\u4e0b\u306b\u6319\u3052\u308b\u3088\u3046\u306a\u9069\u7528\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ee4\u548c7\u5e7412\u670831\u65e5\u307e\u3067\u306b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3059\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u58f2\u5374\u30fb\u8cfc\u5165\u3059\u308b\u7269\u4ef6\u304c\u3044\u305a\u308c\u3082\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u58f2\u5374\u3059\u308b\u7269\u4ef6\u306e\u5c45\u4f4f\u671f\u9593\u304c10\u5e74\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u58f2\u5374\u4ee3\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u58f2\u5374\u3057\u305f\u5e74\u306e\u524d\u5e74\u304b\u3089\u7fcc\u5e74\u307e\u3067\u306e3\u5e74\u306e\u9593\u306b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u308b\u3053\u3068<\/li>\n<\/ul>\n\n\n\n<p>\u3088\u308a\u7d30\u304b\u306a\u9069\u7528\u6761\u4ef6\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306e\u5229\u7528\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u4e00\u5ea6\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br>\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3355.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.3355\u2003\u7279\u5b9a\u306e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u3068\u304d\u306e\u7279\u4f8b<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n\n\n\n<p>\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr style=\"display:none;\"><td><\/td><td><\/td><\/tr><tr><td>\u30e1\u30ea\u30c3\u30c8<\/td><td style=\"text-align: left !important;\">\u30fb\u4f4f\u307f\u66ff\u3048\u6642\u306e\u7a0e\u91d1\u8ca0\u62c5\u304c\u4e00\u6642\u7684\u306b\u6e1b\u308b<br>\u30fb\u65b0\u5c45\u306b\u304b\u304b\u308b\u8cc7\u91d1\u3092\u78ba\u4fdd\u3057\u3084\u3059\u304f\u306a\u308b<\/td><\/tr><tr><td>\u30c7\u30e1\u30ea\u30c3\u30c8<\/td><td style=\"text-align: left !important;\">\u30fb\u8ab2\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5148\u5ef6\u3070\u3057\u3055\u308c\u308b\u3060\u3051<br>\u30fb\u7a0e\u91d1\u63a7\u9664\u306b\u6709\u52b9\u306a\u4ed6\u306e\u7279\u4f8b\u3068\u4f75\u7528\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b\u3068\u3001\u672c\u6765\u304b\u304b\u308b\u7a0e\u91d1\u304c\u5c06\u6765\u306b\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\u305f\u3081\u3001\u4ed5\u7d44\u307f\u4e0a\u3067\u306f\u65b0\u305f\u306b\u8cfc\u5165\u3057\u305f\u30de\u30a4\u30db\u30fc\u30e0\u3092\u5c06\u6765\u58f2\u5374\u3057\u306a\u3044\u9650\u308a\u7a0e\u91d1\u306e\u652f\u6255\u3044\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306e\u5229\u7528\u304c\u5b9f\u8cea\u7684\u306a\u8ab2\u7a0e\u514d\u9664\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u5c06\u6765\u81ea\u8eab\u306e\u5b50\u3069\u3082\u306b\u7269\u4ef6\u3092\u76f8\u7d9a\u3057\u3001\u5b50\u3069\u3082\u304c\u305d\u306e\u7269\u4ef6\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7e70\u308a\u5ef6\u3079\u3089\u308c\u3066\u3044\u305f\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u3053\u306e\u3042\u3068\u7d39\u4ecb\u3059\u308b\u305d\u306e\u4ed6\u306e\u7a0e\u91d1\u63a7\u9664\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306e\u5229\u7528\u306f\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f4f\u307f\u66ff\u3048\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h2>\n\n\n\n<p>\u4f4f\u307f\u66ff\u3048\u6642\u306b\u306f\u3001\u7269\u4ef6\u306e\u58f2\u5374\u6642\u30fb\u8cfc\u5165\u6642\u3067\u305d\u308c\u305e\u308c\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u91d1\u306e\u8a73\u7d30\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8b72\u6e21\u6240\u5f97(\u58f2\u5374\u76ca)\u306e\u7a0e\u7387<\/h3>\n\n\n\n<p>\u4e0a\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u8b72\u6e21\u6240\u5f97\u3068\u306f\u4f4f\u307f\u66ff\u3048\u6642\u306e\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3088\u3063\u3066\u5f97\u305f\u58f2\u5374\u76ca\u3092\u6307\u3057\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u7528\u3044\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-snow-monkey-blocks-box smb-box\" style=\"--smb-box--background-opacity:1;--smb-box--border-color:#000000;--smb-box--border-width:1px\"><div class=\"smb-box__background\"><\/div><div class=\"smb-box__body is-layout-constrained wp-block-snow-monkey-blocks-box-is-layout-constrained\">\n<p>\u8b72\u6e21\u6240\u5f97(\u203b1)\uff1d\u571f\u5730\u3084\u5efa\u7269\u306e\u58f2\u5374\u984d\uff0d(\u53d6\u5f97\u8cbb(\u203b2)\uff0b\u8b72\u6e21\u8cbb\u7528(\u203b3))<\/p>\n\n\n\n<p>(\u203b1)\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3202.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.3202\u2003\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306e\u3057\u304b\u305f(\u5206\u96e2\u8ab2\u7a0e<\/a>)\u300d<br>(\u203b2)\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3252.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.3252\u2003\u53d6\u5f97\u8cbb\u3068\u306a\u308b\u3082\u306e<\/a>\u300d<br>(\u203b3)\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3255.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.3255\u2003\u8b72\u6e21\u8cbb\u7528\u3068\u306a\u308b\u3082\u306e<\/a>\u300d<\/p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p>\u307e\u305f\u3001\u8b72\u6e21\u6240\u5f97\u306f\u4e0d\u52d5\u7523\u306e\u6240\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e2\u7a2e\u985e\u306b\u5206\u985e\u3055\u308c\u3001\u305d\u308c\u305e\u308c\u3067\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9577\u671f\u8b72\u6e21\u6240\u5f97(\u203b4)\uff1a\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\u304c\u51fa\u305f\u969b\u306e\u6240\u5f97<\/li>\n\n\n\n<li>\u77ed\u671f\u8b72\u6e21\u6240\u5f97(\u203b5)\uff1a\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u4e0b\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\u304c\u51fa\u305f\u969b\u306e\u6240\u5f97<\/li>\n<\/ul>\n\n\n\n<p>\u5404\u3005\u306e\u5177\u4f53\u7684\u306a\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td>\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/td><td>\u77ed\u671f\u8b72\u6e21\u6240\u5f97<\/td><\/tr><tr><td>\u6240\u5f97\u7a0e<br>(\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e2.1\uff05\u542b\u3080)<\/td><td>15.315\uff05<\/td><td>30.63\uff05<\/td><\/tr><tr><td>\u4f4f\u6c11\u7a0e<\/td><td>5\uff05<\/td><td>9\uff05<\/td><\/tr><tr><td>\u5408\u8a08\u7a0e\u7387<\/td><td>20.315\uff05<\/td><td>39.63\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>(\u203b4)\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3208.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.3208\u2003\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u984d\u306e\u8a08\u7b97<\/a>\u300d<br>(\u203b5)\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3211.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.3211\u2003\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u984d\u306e\u8a08\u7b97<\/a>\u300d<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u8b72\u6e21\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u306e\u6240\u6709\u671f\u9593\u3092\u554f\u308f\u305a\u306b\u8ab2\u7a0e\u306f\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h3>\n\n\n\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5370\u7d19\u7a0e\uff1a\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u4f5c\u6210\u3059\u308b\u5951\u7d04\u66f8\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/li>\n\n\n\n<li>\u767b\u9332\u514d\u8a31\u7a0e\uff1a\u4e0d\u52d5\u7523\u3084\u4f1a\u793e\u306a\u3069\u3092\u767b\u8a18\u3059\u308b\u969b\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/li>\n<\/ul>\n\n\n\n<p>\u307e\u305f\u3001\u4e0a\u8ff0\u3057\u305f\u3068\u304a\u308a\u8b72\u6e21\u6240\u5f97\u304c\u30d7\u30e9\u30b9\u3067\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u5370\u7d19\u7a0e\u3068\u767b\u9332\u514d\u8a31\u7a0e\u306b\u52a0\u3048\u3066\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5370\u7d19\u7a0e\u306b\u304a\u3044\u3066\u306f2027\u5e743\u670831\u65e5\u307e\u3067\u8efd\u6e1b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u5951\u7d04\u91d1\u984d<\/td><td>\u672c\u6765\u306e\u7a0e\u7387<\/td><td>\u8efd\u6e1b\u7a0e\u7387<\/td><\/tr><tr><td>50\u4e07\u5186\u3092\u8d85\u3048\u3001100\u4e07\u5186\u4ee5\u4e0b<\/td><td>1,000\u5186<\/td><td>500\u5186<\/td><\/tr><tr><td>100\u4e07\u5186\u3092\u8d85\u3048\u3001500\u4e07\u5186\u4ee5\u4e0b<\/td><td>2,000\u5186<\/td><td>1,000\u5186<\/td><\/tr><tr><td>500\u4e07\u5186\u3092\u8d85\u3048\u30011,000\u4e07\u5186\u4ee5\u4e0b<\/td><td>1\u4e07\u5186<\/td><td>5,000\u5186<\/td><\/tr><tr><td>1,000\u4e07\u5186\u3092\u8d85\u3048\u30015,000\u4e07\u5186\u4ee5\u4e0b<\/td><td>2\u4e07\u5186<\/td><td>1\u4e07\u5186<\/td><\/tr><tr><td>5,000\u4e07\u5186\u3092\u8d85\u3048\u30011\u5104\u5186\u4ee5\u4e0b<\/td><td>6\u4e07\u5186<\/td><td>3\u4e07\u5186<\/td><\/tr><tr><td>1\u5104\u5186\u3092\u8d85\u3048\u30015\u5104\u5186\u4ee5\u4e0b<\/td><td>10\u4e07\u5186<\/td><td>6\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/08\/10.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e<\/a>\u300d<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u7528\u3044\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-snow-monkey-blocks-box smb-box\" style=\"--smb-box--background-opacity:1;--smb-box--border-color:#000000;--smb-box--border-width:1px\"><div class=\"smb-box__background\"><\/div><div class=\"smb-box__body is-layout-constrained wp-block-snow-monkey-blocks-box-is-layout-constrained\">\n<p>\u767b\u9332\u514d\u8a31\u7a0e\uff1d\u8ab2\u7a0e\u6a19\u6e96\u00d7\u5404\u7a2e\u7a0e\u7387<\/p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u306f\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u8a18\u8f09\u304c\u3042\u308b\u306e\u3067\u3001\u305c\u3072\u305d\u3061\u3089\u3082\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br>\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.7191\u2003\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u306e\u8cfc\u5165\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h3>\n\n\n\n<p>\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u969b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5370\u7d19\u7a0e<\/li>\n\n\n\n<li>\u767b\u9332\u514d\u8a31\u7a0e<\/li>\n\n\n\n<li>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/li>\n<\/ul>\n\n\n\n<p>\u5370\u7d19\u7a0e\u3068\u767b\u9332\u514d\u8a31\u7a0e\u306f\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u3068\u540c\u69d8\u306e\u6761\u4ef6\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u4e0d\u52d5\u7523\u8cfc\u5165\u6642\u306b\u306f\u5225\u9014\u300e\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u300f\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3068\u306f\u3001\u8cfc\u5165\u3084\u8d08\u4e0e\u306b\u3088\u3063\u3066\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u5177\u4f53\u7684\u306a\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u7528\u3044\u3066\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-snow-monkey-blocks-box smb-box\" style=\"--smb-box--background-opacity:1;--smb-box--border-color:#000000;--smb-box--border-width:1px\"><div class=\"smb-box__background\"><\/div><div class=\"smb-box__body is-layout-constrained wp-block-snow-monkey-blocks-box-is-layout-constrained\">\n<p>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\uff1d\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d74\uff05<\/p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p>\u53c2\u7167\uff1a\u7dcf\u52d9\u7701\u300c<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_17.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/a>\u300d<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u30012027\u5e743\u670831\u65e5\u307e\u3067\u306f\u3001\u571f\u5730\u3068\u4f4f\u5b85\u306b\u95a2\u3057\u3066\u306f3\uff05\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u89aa\u65cf\u304b\u3089\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u3001\u4e0d\u52d5\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u5074\u306b\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u306e\u4ed6\u3001\u4e0d\u52d5\u7523\u3092\u500b\u4eba\u3067\u306f\u306a\u304f\u4e0d\u52d5\u7523\u4f1a\u793e\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8cfc\u5165\u3057\u305f\u5834\u5408\u3082\u3001\u4e0a\u8a18\u3068\u306f\u5225\u306b\u6d88\u8cbb\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3082\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f4f\u307f\u66ff\u3048\u6642\u306e\u7a0e\u91d1\u5bfe\u7b56\u306b\u6d3b\u7528\u3067\u304d\u308b\u7279\u4f8b\u3084\u5236\u5ea6<\/h2>\n\n\n\n<p>\u5192\u982d\u3067\u4f4f\u307f\u66ff\u3048\u6642\u306e\u7a0e\u91d1\u5bfe\u7b56\u306b\u6d3b\u7528\u3067\u304d\u308b\u7279\u4f8b\u3068\u3057\u3066\u300e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u300f\u3092\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u3053\u3053\u3067\u306f\u305d\u308c\u4ee5\u5916\u306e\u7a0e\u91d1\u63a7\u9664\u5236\u5ea6\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u7a0e\u91d1\u63a7\u9664\u306b\u6d3b\u7528\u3067\u304d\u308b\u5236\u5ea6<\/td><td>\u6982\u8981<\/td><\/tr><tr><td>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u63db\u3048\u306e\u7279\u4f8b<\/td><td>\u4f4f\u307f\u66ff\u3048\u6642\u306b\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u8b72\u6e21\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u305f\u4f4f\u6c11\u7a0e\u30fb\u6240\u5f97\u7a0e\u306e\u652f\u6255\u3044\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/td><\/tr><tr><td>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/td><td>\u30de\u30a4\u30db\u30fc\u30e0\u58f2\u5374\u6642\u306b\u5f97\u305f\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b<\/td><\/tr><tr><td>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/td><td>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u6642\u306b\u5f97\u305f\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b<\/td><\/tr><tr><td>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/td><td>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u8b72\u6e21\u6240\u5f97\u306e\u8d64\u5b57\u5206\u3092\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u76f8\u6bba\u3067\u304d\u308b(\u6700\u5927\u7fcc\u5e74\u304b\u30893\u5e74\u4ee5\u5185)<\/td><\/tr><tr><td>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e<\/td><td>\u4f4f\u5b85\u8cfc\u5165\u6642\u306e\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u7a0e\u7387\u304c3\uff05\u306b\u8efd\u6e1b(\u672c\u5247\uff1a4\uff05)\u3055\u308c\u308b<\/td><\/tr><tr><td>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/td><td>\u8cfc\u5165\u3057\u305f\u30de\u30a4\u30db\u30fc\u30e0\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u304d\u306b\u3001\u6240\u5f97\u7a0e\u304c\u6e1b\u7a0e\u3055\u308c\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/h3>\n\n\n\n<p>\u300e\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u300f\u306f\u3001\u30de\u30a4\u30db\u30fc\u30e0(\u5c45\u4f4f\u7528\u8ca1\u7523)\u3092\u58f2\u5374\u3057\u305f\u969b\u306b\u767a\u751f\u3059\u308b\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u3092\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u5916\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3055\u3048\u3059\u308c\u3070\u3001\u4e0d\u52d5\u7523\u306e\u6240\u6709\u671f\u9593\u306b\u95a2\u308f\u3089\u305a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u30de\u30a4\u30db\u30fc\u30e0\u30924,000\u4e07\u5186\u3067\u58f2\u5374\u3057\u3001\u8af8\u7d4c\u8cbb\u3067500\u4e07\u5186\u304b\u304b\u3063\u305f\u5834\u5408\u3001\u300c4,000\u4e07\u5186\uff0d500\u4e07\u5186\u300d\u30673,500\u4e07\u5186\u306e\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u3053\u306e\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u5f53\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308c\u3070\u30013,500\u4e07\u5186\u306e\u3046\u30613,000\u4e07\u5186\u5206\u306f\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u306e\u3067\u3001500\u4e07\u5186\u306b\u304b\u304b\u308b\u5206\u306e\u7a0e\u91d1\u3060\u3051\u3092\u8ca0\u62c5\u3059\u308c\u3070\u554f\u984c\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5f53\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306b\u6319\u3052\u308b\u3088\u3046\u306a\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u9069\u7528\u6761\u4ef6(\u4e00\u90e8)\u3011<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u58f2\u5374\u3059\u308b\u8cc7\u7523\u306b\u81ea\u8eab\u304c\u4f4f\u3093\u3067\u3044\u308b<\/li>\n\n\n\n<li>\u58f2\u5374\u3057\u305f\u5e74\u306e\u524d\u3005\u5e74\u307e\u3067\u306b\u5f53\u7279\u4f8b\u3084\u305d\u306e\u4ed6\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u3066\u3044\u306a\u3044<\/li>\n\n\n\n<li>\u58f2\u5374\u5148\u304c\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u306e\u89aa\u65cf\u3084\u3001\u7279\u6b8a\u306a\u95a2\u4fc2\u306e\u3042\u308b\u6cd5\u4eba\u3067\u306f\u306a\u3044<\/li>\n<\/ul>\n\n\n\n<p>\u3088\u308a\u7d30\u304b\u306a\u9069\u7528\u6761\u4ef6\u306f\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u8a18\u8f09\u304c\u3042\u308b\u306e\u3067\u3001\u305c\u3072\u305d\u3061\u3089\u3082\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br>\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3302.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.3302 \u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/h3>\n\n\n\n<p>\u300e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u300f\u306f\u3001\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u308b\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u6642\u306b\u5f97\u305f\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u7387\u304c\u8efd\u6e1b\u3055\u308c\u308b\u7279\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306a\u7a0e\u7387\u306f\u9577\u671f\u8b72\u6e21\u6240\u5f97\u304c6,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u5426\u304b\u306b\u3088\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u9577\u671f\u8b72\u6e21\u6240\u5f97\u984d<\/td><td>\u8efd\u6e1b\u7a0e\u7387\u306e\u8a08\u7b97\u5f0f<\/td><\/tr><tr><td>6,000\u4e07\u5186\u4ee5\u4e0b<\/td><td>\u8ab2\u7a0e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u91d1\u984d\u00d710%<\/td><\/tr><tr><td>6,000\u4e07\u5186\u4ee5\u4e0a<\/td><td>(\u8ab2\u7a0e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u91d1\u984d-6,000\u4e07\u5186)\u00d715%+600\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5f53\u7279\u4f8b\u306f\u3001\u4e0a\u8ff0\u3057\u305f\u300e\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u300f\u3068\u4f75\u7528\u53ef\u80fd\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u6319\u3052\u308b\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u5165\u308c\u3070\u3001\u4f4f\u307f\u66ff\u3048\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3010\u9069\u7528\u6761\u4ef6(\u4e00\u90e8)\u3011<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u58f2\u5374\u3059\u308b\u8cc7\u7523\u306b\u81ea\u8eab\u304c\u4f4f\u3093\u3067\u3044\u308b<\/li>\n\n\n\n<li>\u7269\u4ef6\u306e\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u300c\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u4eba\u300d\u306b\u5bfe\u3057\u3066\u58f2\u3063\u305f\u3082\u306e\u3067\u306a\u3044<\/li>\n\n\n\n<li>\u58f2\u5374\u5148\u304c\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u306e\u89aa\u65cf\u3084\u3001\u7279\u6b8a\u306a\u95a2\u4fc2\u306e\u3042\u308b\u6cd5\u4eba\u3067\u306f\u306a\u3044<\/li>\n<\/ul>\n\n\n\n<p>\u3088\u308a\u7d30\u304b\u306a\u9069\u7528\u6761\u4ef6\u306f\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002\u5408\u308f\u305b\u3066\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br>\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3305.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.3305 \u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/h3>\n\n\n\n<p>\u300e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b\u300f\u306f\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u8b72\u6e21\u6240\u5f97\u304c\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u4ed6\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u304c\u9069\u7528\u3055\u308c\u308b\u7279\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u640d\u76ca\u901a\u7b97\u3068\u306f\u3001\u540c\u3058\u5e74\u5ea6\u5185\u3067\u5f97\u305f\u5229\u76ca\u3068\u640d\u5931\u3092\u5408\u7b97\u3057\u3066\u7b97\u51fa\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u5f97\u305f\u8b72\u6e21\u6240\u5f97\u306f\u3001\u901a\u5e38\u4ed6\u306e\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u76ca\u3068\u3067\u3042\u308c\u3070\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u4ee5\u5916\u306e\u6240\u5f97\u3068\u306e\u5408\u7b97\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u5f53\u7279\u4f8b\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u4ee5\u5916\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u304c\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u306e\u8d64\u5b57\u5206\u3092\u4ed6\u3067\u5f97\u305f\u5229\u76ca\u3068\u76f8\u6bba\u3057\u3001\u5f53\u5e74\u5206\u306e\u7a0e\u91d1\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u305d\u308c\u3067\u3082\u8b72\u6e21\u6240\u5f97\u306e\u8d64\u5b57\u5206\u3092\u76f8\u6bba\u3057\u5207\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u640d\u5931\u5206\u306f\u8b72\u6e21\u3057\u305f\u5e74\u306e\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u5185\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f53\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306b\u6319\u3052\u308b\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u9069\u7528\u6761\u4ef6(\u4e00\u90e8)\u3011<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u58f2\u5374\u3059\u308b\u8cc7\u7523\u306b\u81ea\u8eab\u304c\u4f4f\u3093\u3067\u3044\u308b<\/li>\n\n\n\n<li>\u8b72\u6e21\u306e\u5e74\u306e\u524d\u5e74\u306e1\u67081\u65e5\u304b\u3089\u58f2\u5374\u306e\u5e74\u306e\u7fcc\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u5bb6\u5c4b\u306e\u5e8a\u9762\u7a4d\u304c50\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u3042\u308b\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068<\/li>\n<\/ul>\n\n\n\n<p>\u3088\u308a\u7d30\u304b\u306a\u9069\u7528\u6761\u4ef6\u306f\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u8a18\u8f09\u304c\u3042\u308b\u306e\u3067\u3001\u305c\u3072\u305d\u3061\u3089\u3082\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br>\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3370.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.3370 \u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306b\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u3068\u304d(\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b)&nbsp;<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e<\/h3>\n\n\n\n<p>\u300e\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e\u300f\u306f\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3092\u672c\u6765\u306e4\uff05\u304b\u30893\uff05\u306b\u8efd\u6e1b\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u52a0\u3048\u3066\u3001\u65b0\u7bc9\u30fb\u4e2d\u53e4\u3092\u554f\u308f\u305a\u3001\u4f4f\u5b85\u3092\u65b0\u898f\u8cfc\u5165\u3057\u305f\u5834\u5408\u306b\u306f\u8ab2\u7a0e\u6a19\u6e96\u304b\u30891,200\u4e07\u5186\u306e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u4ed6\u3001\u56fd\u304c\u5b9a\u3081\u305f\u300c\u9577\u671f\u512a\u826f\u4f4f\u5b85\u8a8d\u5b9a\u5236\u5ea6\u300d\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3001\u9577\u671f\u512a\u826f\u4f4f\u5b85\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u305f\u7269\u4ef6\u3084\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u304c\u6240\u6709\u3059\u308b\u30ea\u30d5\u30a9\u30fc\u30e0\u30fb\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u6e08\u306e\u4e2d\u53e4\u7269\u4ef6\u306a\u3069\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u8ffd\u52a0\u306e\u7279\u4f8b\u63aa\u7f6e\u304c\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a73\u7d30\u306f\u56fd\u571f\u4ea4\u901a\u7701\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u8a18\u8f09\u304c\u3042\u308b\u306e\u3067\u3001\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cfc\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u306f\u305c\u3072\u4e8b\u524d\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br>\u53c2\u7167\uff1a\u56fd\u571f\u4ea4\u901a\u7701\u300c<a href=\"https:\/\/www.mlit.go.jp\/jutakukentiku\/house\/jutakukentiku_house_tk2_000020.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/h3>\n\n\n\n<p>\u300e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u300f\u306f\u3001\u30de\u30a4\u30db\u30fc\u30e0\u8cfc\u5165\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3060\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u4e0b\u3067\u6240\u5f97\u7a0e\u304c\u6e1b\u7a0e\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u8981\u4ef6\u3084\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u8cfc\u5165\u3059\u308b\u7269\u4ef6\u304c\u65b0\u7bc9\u304b\u4e2d\u53e4\u304b\u3001\u8a8d\u5b9a\u4f4f\u5b85\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306a\u3069\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u9069\u7528\u8981\u4ef6\u3082\u8cfc\u5165\u3059\u308b\u7269\u4ef6\u306e\u6761\u4ef6\u306b\u3088\u3063\u3066\u8a73\u7d30\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u8a73\u3057\u3044\u5185\u5bb9\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u4e00\u5ea6\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4f4f\u307f\u66ff\u3048\u6642\u306b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u3066\u8b72\u6e21\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u4e0a\u8ff0\u3057\u305f\u300e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b\u300f\u3068\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u4f75\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002\u52b9\u7387\u7684\u306b\u7a0e\u91d1\u5bfe\u7b56\u3092\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u305c\u3072\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br>\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/keisubetsu\/juutaku.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u65b9\u3078<\/a>\u300d<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f4f\u307f\u66ff\u3048\u6642\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u4f4f\u307f\u66ff\u3048\u6642\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u306b4\u3064\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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