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class=\"wp-block-list\">\n<li>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b<\/li>\n\n\n\n<li>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664<\/li>\n\n\n\n<li>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b<\/li>\n\n\n\n<li>\u8ca1\u7523\u3092\u4ea4\u63db\u3057\u305f\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b<\/li>\n\n\n\n<li>\u65e2\u5b58\u5e02\u8857\u5730\u7b49\u5185\u306b\u3042\u308b\u571f\u5730\u7b49\u306e\u4e2d\u9ad8\u5c64\u8010\u706b\u5efa\u7bc9\u7269\u7b49\u306e\u5efa\u8a2d\u306e\u305f\u3081\u306e\u8cb7\u63db\u3048\u53ca\u3073\u4ea4\u63db\u306e\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b<\/li>\n<\/ul>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1211-1.htm\">No.1211-1\u2003\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u3001\u4ee4\u548c4\u5e74\u4ee5\u964d\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<p><strong>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3067\u63a7\u9664\u3055\u308c\u308b\u91d1\u984d<\/strong><\/p>\n\n\n\n<p>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3067\u63a7\u9664\u3055\u308c\u308b\u91d1\u984d\u306f\u3001\u7533\u544a\u306e\u5bfe\u8c61\u5e74\u306e\u5e74\u672b\u6b8b\u9ad8\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee4\u548c4\u5e74\u304b\u3089\u4ee4\u548c7\u5e74\u306b\u5c45\u4f4f\u3092\u958b\u59cb\u3059\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5e74\u672b\u6b8b\u9ad8\u306e0.7%\u306e\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u5e74\u672b\u6b8b\u9ad8\u304c2,000\u4e07\u5186\u306e\u5834\u5408\u306e\u63a7\u9664\u984d\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>2,000\u4e07\u5186\u00d70.7\uff05\uff1d14\u4e07\u5186<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u4f4f\u5b85\u306e\u533a\u5206\u3068\u5c45\u4f4f\u958b\u59cb\u5e74\u306b\u3088\u3063\u3066\u3001\u7570\u306a\u308b\u5e74\u9593\u63a7\u9664\u9650\u5ea6\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4ee4\u548c4\u5e74\u304b\u30897\u5e74\u306e\u9593\u306b\u5c45\u4f4f\u3092\u958b\u59cb\u3059\u308b\u3068\u3001\u4e0a\u9650\u306f\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>\u4ee4\u548c4\u5e74\u4ee4\u548c5\u5e74<\/td><td>\u4ee4\u548c6\u5e74\u4ee4\u548c7\u5e74<\/td><\/tr><tr><td>\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u8a8d\u5b9a\u4f4e\u70ad\u7d20\u4f4f\u5b85<\/td><td>35\u4e07\u5186<\/td><td>31\u4e075,000\u5186<\/td><\/tr><tr><td>\u7279\u5b9a\u30a8\u30cd\u30eb\u30ae\u30fc\u6d88\u8cbb\u6027\u80fd\u5411\u4e0a\u4f4f\u5b85<\/td><td>31\u4e075,000\u5186<\/td><td>24\u4e075,000\u5186<\/td><\/tr><tr><td>\u30a8\u30cd\u30eb\u30ae\u30fc\u6d88\u8cbb\u6027\u80fd\u5411\u4e0a\u4f4f\u5b85<\/td><td>28\u4e07\u5186<\/td><td>21\u4e07\u5186<\/td><\/tr><tr><td>\u4e00\u822c\u306e\u65b0\u7bc9\u4f4f\u5b85<\/td><td>21\u4e07\u5186<\/td><td>14\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u00a0\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d<\/h2>\n\n\n\n<p>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u30011\u5e74\u76ee\u30682\u5e74\u76ee\u4ee5\u964d\u3067\u306f\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u624b\u7d9a\u304d\u5185\u5bb9\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u521d\u5e74\u5ea6\u306e\u5834\u5408<\/strong><\/p>\n\n\n\n<p>\u521d\u5e74\u5ea6\u3001\u3064\u307e\u308a\u521d\u3081\u3066\u63a7\u9664\u3092\u53d7\u3051\u308b\u969b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u5165\u306e\u3046\u3048\u3001\u5fc5\u8981\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3001\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u624b\u7d9a\u304d\u306e\u671f\u9650\u306f\u3001\u4f8b\u5e743\u670815\u65e5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u96fb\u5b50\u7533\u544a\u3084\u90f5\u9001\u3067\u53d7\u4ed8\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u3092\u76f4\u63a5\u8a2a\u554f\u3057\u3066\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u5c02\u7528\u306e\u7a93\u53e3\u304c\u3067\u304d\u308b\u3053\u3068\u3082\u591a\u3044\u3067\u3059\u3002\u4e0d\u660e\u70b9\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3057\u306a\u304c\u3089\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u521d\u5e74\u5ea6\u306e\u7533\u544a\u3067\u306f\u3001\u501f\u5165\u91d1\u306e\u8a73\u7d30\u3084\u58f2\u8cb7\u306e\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306a\u3069\u3001\u591a\u304f\u306e\u6dfb\u4ed8\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002\u7533\u544a\u306b\u9045\u308c\u306a\u3044\u3088\u3046\u3001\u671f\u9593\u306b\u4f59\u88d5\u3092\u6301\u3063\u3066\u96c6\u3081\u3066\u304a\u304f\u3068\u614c\u3066\u305a\u306b\u6e08\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>2\u5e74\u76ee\u4ee5\u964d\u306e\u5834\u5408<\/strong><\/p>\n\n\n\n<p>2\u5e74\u76ee\u4ee5\u964d\u3001\u4f1a\u793e\u54e1\u306a\u3069\u52e4\u52d9\u5148\u304c\u3042\u308b\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u8077\u5834\u3067\u306e\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u624b\u7d9a\u304d\u304c\u3067\u304d\u307e\u3059\u3002\u521d\u5e74\u5ea6\u3068\u304f\u3089\u3079\u3066\u6dfb\u4ed8\u66f8\u985e\u304c\u5c11\u306a\u304f\u3001\u5fc5\u8981\u4e8b\u9805\u3082\u7c21\u6613\u7684\u306a\u305f\u3081\u624b\u9593\u306f\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5e74\u306b\u4e00\u5ea6\u3057\u304b\u63d0\u51fa\u3057\u306a\u3044\u305f\u3081\u3001\u66f8\u304d\u65b9\u3092\u5fd8\u308c\u305d\u3046\u3067\u4e0d\u5b89\u306a\u4eba\u306f\u30012\u5e74\u76ee\u306b\u4f5c\u6210\u3057\u305f\u66f8\u985e\u3092\u30b3\u30d4\u30fc\u3057\u3066\u53d6\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u898b\u672c\u3068\u3057\u3066\u6301\u3063\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u6765\u5e74\u4ee5\u964d\u8ff7\u308f\u305a\u8a18\u5165\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u3092\u3059\u308b\u3068\u304d\u306e\u5fc5\u8981\u66f8\u985e<\/h2>\n\n\n\n<p>2\u5e74\u76ee\u4ee5\u964d\u306e\u624b\u7d9a\u304d\u306b\u3042\u305f\u308b\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u3092\u3059\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/li>\n\n\n\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/li>\n<\/ul>\n\n\n\n<p>\u5404\u66f8\u985e\u306e\u8a73\u7d30\u3084\u5165\u624b\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/strong><\/p>\n\n\n\n<p>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306f\u3001\u501f\u5165\u91d1\u306e\u7533\u544a\u5bfe\u8c61\u5e74\u306e\u5e74\u672b\u6b8b\u9ad8\u3084\u5185\u8a33\u3092\u660e\u3089\u304b\u306b\u3057\u3001\u63a7\u9664\u984d\u3092\u7533\u8acb\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u6b63\u78ba\u306b\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u81ea\u5206\u3067\u8a18\u5165\u3057\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u8077\u5834\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u66f8\u985e\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5e74\u306e10\u6708\u9803\u306b\u306a\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u3066\u304d\u307e\u3059\u3002\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u6b8b\u308a\u306e\u5e74\u5206\u304c\u307e\u3068\u3081\u3066\u5c4a\u304f\u306e\u3067\u3001\u7121\u304f\u3055\u306a\u3044\u3088\u3046\u5927\u5207\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u7d1b\u5931\u3057\u305f\u5834\u5408\u3067\u3082\u624b\u7d9a\u304d\u3059\u308c\u3070\u518d\u767a\u884c\u3067\u304d\u307e\u3059\u3002\u8a73\u7d30\u306f\u5f8c\u307b\u3069\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/strong><\/p>\n\n\n\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u306f\u3001\u305d\u306e\u5e74\u306e\u5e74\u672b\u6642\u70b9\u3067\u306e\u30ed\u30fc\u30f3\u6b8b\u9ad8\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002\u6b63\u5f0f\u540d\u79f0\u3092\u300c\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3067\u63a7\u9664\u984d\u3092\u7533\u544a\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u305f\u3081\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5951\u7d04\u3057\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u304c\u9001\u3063\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u304a\u304a\u3080\u306d10\u6708\u304b\u308911\u6708\u306b\u304b\u3051\u3066\u30cf\u30ac\u30ad\u3067\u90f5\u9001\u3055\u308c\u3066\u304d\u307e\u3059\u3002\u3046\u3063\u304b\u308a\u6368\u3066\u3066\u3057\u307e\u308f\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u7d1b\u5931\u3057\u305f\u5834\u5408\u3082\u518d\u767a\u884c\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u3078\u96fb\u8a71\u3084\u7a93\u53e3\u304b\u3089\u4f9d\u983c\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u767a\u884c\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u7d1b\u5931\u304c\u5224\u660e\u3057\u305f\u3089\u306a\u308b\u3079\u304f\u65e9\u304f\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u3010\u65b0\u7bc9\u3011\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h2>\n\n\n\n<p>\u753b\u50cf\u5f15\u7528\uff1a<a 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sizes=\"auto, (max-width: 700px) 100vw, 700px\" 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