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p>\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306b\u3088\u3063\u3066\u5229\u76ca\uff08\u58f2\u5374\u76ca\uff09\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e3\u3064\u306e\u7a0e\u91d1\u306e\u7dcf\u79f0\u3067\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p class=\"DescriptionBox\">\u8b72\u6e21\u6240\u5f97\uff1d\u58f2\u5374\u4fa1\u683c\u30fc\u53d6\u5f97\u8cbb\u30fc\u8b72\u6e21\u8cbb\u7528\u30fc\u7279\u5225\u63a7\u9664<\/p>\n<p class=\"DescriptionBox\">\u8b72\u6e21\u6240\u5f97\u7a0e\uff1d\u8b72\u6e21\u6240\u5f97\u00d7\u7a0e\u7387<\/p>\n<p>\u6700\u521d\u306e\u8a08\u7b97\u5f0f\u3092\u898b\u308b\u3068\u3001\u53d6\u5f97\u8cbb\u3084\u8b72\u6e21\u8cbb\u7528\u306e\u91d1\u984d\u304c\u5927\u304d\u3051\u308c\u3070\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u304c\u4e0b\u304c\u308b\u305f\u3081\u3001\u7a0e\u91d1\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u3088\u308a\u591a\u304f\u306e\u624b\u53d6\u308a\u3092\u6b8b\u305b\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u53d6\u5f97\u8cbb\u306f\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u767b\u9332\u514d\u8a31\u7a0e\u306a\u3069\u30de\u30f3\u30b7\u30e7\u30f3\u8cfc\u5165\u6642\u306b\u652f\u6255\u3063\u305f\u8cbb\u7528\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>\u8cfc\u5165\u8cbb\u7528\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u6982\u7b97\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u58f2\u5374\u4fa1\u683c\u306e5\uff05\u304c\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u306f\u624b\u53d6\u308a\u304c\u6e1b\u308a\u307e\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u8cbb\u7528\u306f\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u5370\u7d19\u7a0e\u306a\u3069\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3067\u3059\u3002\u767b\u9332\u514d\u8a31\u7a0e\u3084\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u306a\u3069\u306f\u8b72\u6e21\u8cbb\u7528\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u8b72\u6e21\u6240\u5f97\u304c\u30d7\u30e9\u30b9\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u7a0e\u7387\u3092\u304b\u3051\u3066\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u7387\u306f\u58f2\u5374\u3059\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6240\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u3068\u7a0e\u7387\u306f\u5927\u304d\u304f\u4e0b\u304c\u308b\u306e\u3067\u3001\u624b\u53d6\u308a\u3092\u591a\u3081\u306b\u6b8b\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<table class=\"TableStyle01\">\n<tbody>\n<tr>\n<th>\u8b72\u6e21\u6240\u5f97\u306e\u7a2e\u985e<\/th>\n<th>\u6240\u5f97\u7a0e\u7387<\/th>\n<th>\u4f4f\u6c11\u7a0e\u7387<\/th>\n<th>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/th>\n<th>\u5408\u8a08\u7a0e\u7387<\/th>\n<\/tr>\n<tr>\n<td>\u77ed\u671f\u8b72\u6e21\u6240\u5f97<\/td>\n<td>30\uff05<\/td>\n<td>9\uff05<\/td>\n<td>0.63\uff05<\/td>\n<td>39.63\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/td>\n<td>15\uff05<\/td>\n<td>5\uff05<\/td>\n<td>0.315\uff05<\/td>\n<td>20.315\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3202.htm\" target=\"_blank\" rel=\"noopener nofollow noreferrer\"><u>No.3202\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306e\u3057\u304b\u305f(\u5206\u96e2\u8ab2\u7a0e)<\/u><\/a>\u300d\u3088\u308a\u7b46\u8005\u4f5c\u6210<\/p><\/blockquote>\n<h3>\u5370\u7d19\u7a0e<\/h3>\n<p>\u5370\u7d19\u7a0e\u306f\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u969b\u306b\u5fc5\u305a\u7d0d\u3081\u308b\u7a0e\u91d1\u306e1\u3064\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306f\u5370\u7d19\u3092\u8cbc\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u8ab2\u7a0e\u6587\u66f8\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u5370\u7d19\u7a0e\u306e\u91d1\u984d\u306f\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u58f2\u8cb7\u4fa1\u683c\u306b\u3088\u3063\u3066\u6c7a\u307e\u3063\u3066\u304a\u308a\u3001\u4ee4\u548c6\u5e743\u670831\u65e5\u307e\u3067\u306b\u4f5c\u6210\u3055\u308c\u308b\u3082\u306e\u306f\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<table class=\"TableStyle01\">\n<tbody>\n<tr>\n<th>\u5951\u7d04\u91d1\u984d<\/th>\n<th>\u672c\u5247\u7a0e\u7387<\/th>\n<th>\u8efd\u6e1b\u7a0e\u7387<\/th>\n<\/tr>\n<tr>\n<td>10\u4e07\u5186\u8d85\u304850\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>400\u5186<\/td>\n<td>200\u5186<\/td>\n<\/tr>\n<tr>\n<td>50\u4e07\u5186\u8d85\u3048100\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>1,000\u5186<\/td>\n<td>500\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u8d85\u3048500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>2,000\u5186<\/td>\n<td>1,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>500\u4e07\u5186\u8d85\u30481,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10,000\u5186<\/td>\n<td>5,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u8d85\u30485,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20,000\u5186<\/td>\n<td>10,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>5,000\u4e07\u5186\u8d85\u30481\u5104\u4ee5\u4e0b<\/td>\n<td>60,000\u5186<\/td>\n<td>30,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/08\/10.htm\" target=\"_blank\" rel=\"noopener nofollow noreferrer\"><u>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e<\/u><\/a>\u300d\u3088\u308a\u7b46\u8005\u4f5c\u6210<\/p><\/blockquote>\n<h3>\u767b\u9332\u514d\u8a31\u7a0e<\/h3>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u969b\u306b\u4f4f\u5b85\u30ed\u30fc\u30f3\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u62b5\u5f53\u6a29\u3092\u62b9\u6d88\u3059\u308b\u306e\u306b\u767b\u9332\u514d\u8a31\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u62b5\u5f53\u6a29\u3068\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u501f\u308a\u308b\u969b\u306b\u91d1\u878d\u6a5f\u95a2\u304c\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u62c5\u4fdd\u306b\u3059\u308b\u305f\u3081\u306b\u8a2d\u5b9a\u3059\u308b\u6a29\u5229\u3067\u3059\u3002\u62b9\u6d88\u305b\u305a\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u571f\u5730\u3084\u4e00\u6238\u5efa\u3066\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u306e\u4e0d\u52d5\u7523\u306f\u3001\u6240\u6709\u8005\u3084\u6240\u5728\u5730\u3001\u62b5\u5f53\u6a29\u306a\u3069\u306e\u60c5\u5831\u3092\u6cd5\u52d9\u5c40\u306e\u767b\u8a18\u7c3f\u3067\u7ba1\u7406\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u58f2\u8cb7\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306f\u767b\u8a18\u60c5\u5831\u3092\u5909\u66f4\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u62b5\u5f53\u6a29\u62b9\u6d88\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306f\u4e0d\u52d5\u75231\u500b\u306b\u3064\u304d1,000\u5186\u3067\u3042\u308a\u3001\u571f\u5730\u3068\u5efa\u7269\u306e\u305d\u308c\u305e\u308c\u306b\u304b\u304b\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u3067\u306f2,000\u5186\u304b\u304b\u308b\u306e\u304c\u901a\u5e38\u3067\u3059\u3002<\/p>\n<p>\u52a0\u3048\u3066\u3001\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306e\u76f8\u5834\u306f10,000\uff5e30,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u62b5\u5f53\u6a29\u62b9\u6d88\u624b\u7d9a\u306f\u8907\u96d1\u3067\u3042\u308b\u305f\u3081\u3001\u624b\u53d6\u308a\u3092\u5897\u3084\u3057\u305f\u304f\u3066\u3082\u3067\u304d\u308b\u3060\u3051\u4ee3\u884c\u3092\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6d88\u8cbb\u7a0e<\/h3>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306f\u3001\u6210\u529f\u5831\u916c\u3068\u3057\u3066\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u652f\u6255\u3046\u3082\u306e\u306b\u4ef2\u4ecb\u624b\u6570\u6599\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306b\u6d88\u8cbb\u7a0e\u304c\u4e0a\u4e57\u305b\u3055\u308c\u307e\u3059\u3002\u58f2\u5374\u4fa1\u683c\u304c\u9ad8\u984d\u3067\u3042\u308b\u307b\u3069\u4ef2\u4ecb\u624b\u6570\u6599\u3068\u6d88\u8cbb\u7a0e\u984d\u3082\u5927\u304d\u304f\u306a\u308a\u3001\u624b\u53d6\u308a\u304c\u6e1b\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u624b\u53d6\u308a\u3092\u5897\u3084\u3059\u305f\u3081\u306e\u30b3\u30c4\uff01\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b<\/h2>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u3067\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u306f\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u7a0e\u984d\u63a7\u9664\u3084\u7279\u4f8b\u304c\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u4e0a\u624b\u306b\u5229\u7528\u3057\u3066\u624b\u53d6\u308a\u3092\u5897\u3084\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/li>\n<li>\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/li>\n<li>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u306e\u7279\u4f8b<\/li>\n<\/ul>\n<h3>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/h3>\n<p>\u58f2\u5374\u3057\u305f\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u5c45\u4f4f\u7528\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u3001\u8b72\u6e21\u6240\u5f97\u304b\u30893,000\u4e07\u5186\u3092\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u5358\u7d14\u306b\u58f2\u5374\u4fa1\u683c\u304c3,000\u4e07\u5186\u3067\u3042\u308c\u3070\u8b72\u6e21\u6240\u5f97\u304c\u304b\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u7a0e\u91d1\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u4eee\u306b3,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u306b\u3088\u3063\u3066\u7bc0\u7a0e\u3067\u304d\u308b\u305f\u3081\u3001\u624b\u53d6\u308a\u306f\u5927\u5e45\u306b\u5897\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/h3>\n<p>\u58f2\u5374\u3057\u305f\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u8b72\u6e21\u6240\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