{"id":1433,"date":"2024-06-30T00:31:22","date_gmt":"2024-06-29T15:31:22","guid":{"rendered":"https:\/\/www.randcins.jp\/asset\/?p=1433"},"modified":"2024-06-30T00:31:24","modified_gmt":"2024-06-29T15:31:24","slug":"inheritance-tax-calculation","status":"publish","type":"post","link":"https:\/\/www.randcins.jp\/asset\/itf\/inheritance-tax-calculation\/","title":{"rendered":"\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u307e\u3068\u3081\uff01\u899a\u3048\u3066\u304a\u304d\u305f\u3044\u7a2e\u985e\u5225\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"\n<p>\u300c\u6295\u8cc7\u4fe1\u8a17\u3092\u76f8\u7d9a\u3057\u305f\u3051\u308c\u3069\u3001\u76f8\u7d9a\u7a0e\u306f\u3069\u3046\u3084\u3063\u3066\u8a08\u7b97\u3059\u308b\u306e\uff1f\u300d<\/p>\n\n\n\n<p>\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304c\u8feb\u3063\u3066\u3044\u308b\u306e\u306b\u3001\u8a55\u4fa1\u984d\u304c\u5206\u304b\u3089\u306a\u304f\u3066\u56f0\u3063\u3066\u3044\u308b\u300d<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u3067\u60a9\u3093\u3067\u3044\u307e\u305b\u3093\u304b\uff1f<\/p>\n\n\n\n<p><strong>\u6295\u8cc7\u4fe1\u8a17\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u3067\u3059\u304c\u3001\u8a55\u4fa1\u65b9\u6cd5\u304c\u8907\u96d1\u3067\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u6b63\u3057\u3044\u8a55\u4fa1\u3092\u3059\u308b\u306e\u306f\u5bb9\u6613\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u65b9\u6cd5\u304c\u9069\u5207\u3067\u306a\u3044\u3068\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u5b9f\u969b\u3068\u306f\u7570\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6b63\u3057\u3044\u8a55\u4fa1\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong>\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u57fa\u672c\u304b\u3089\u3001\u7a2e\u985e\u5225\u306e\u5177\u4f53\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u3001\u6ce8\u610f\u70b9\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u76f8\u7d9a\u624b\u7d9a\u304d\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div id=\"rtoc-mokuji-wrapper\" class=\"rtoc-mokuji-content frame2 preset1 animation-fade rtoc_open default\" data-id=\"1433\" data-theme=\"JIN:R child\">\n\t\t\t<div id=\"rtoc-mokuji-title\" class=\" rtoc_center\">\n\t\t\t<button class=\"rtoc_open_close rtoc_open\"><\/button>\n\t\t\t<span>Contents<\/span>\n\t\t\t<\/div><ol class=\"rtoc-mokuji decimal_ol level-1\"><li class=\"rtoc-item\"><a href=\"#rtoc-1\">\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u57fa\u672c<\/a><ul class=\"rtoc-mokuji mokuji_ul level-2\"><li class=\"rtoc-item\"><a href=\"#rtoc-2\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u76ee\u7684\u3068\u91cd\u8981\u6027<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-3\">\u6295\u8cc7\u4fe1\u8a17\u306e\u8a55\u4fa1\u306f\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-4\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u5fc5\u305a\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/a><\/li><\/ul><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-5\">\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u628a\u63e1\u3059\u308b\u307e\u3067\u306e\u6d41\u308c<\/a><ul class=\"rtoc-mokuji mokuji_ul level-2\"><li class=\"rtoc-item\"><a href=\"#rtoc-6\">\u57fa\u6e96\u4fa1\u984d\u3068\u4fdd\u6709\u53e3\u6570\u3092\u5272\u308a\u51fa\u3059<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-7\">\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3059\u308b<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-8\">\u57fa\u6e96\u4fa1\u984d\u3068\u53e3\u6570\u3092\u78ba\u8a8d\u3059\u308b<\/a><\/li><\/ul><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-9\">\u6295\u8cc7\u4fe1\u8a17\u306b\u304a\u3051\u308b\u7a2e\u985e\u5225\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><ul class=\"rtoc-mokuji mokuji_ul level-2\"><li class=\"rtoc-item\"><a href=\"#rtoc-10\">\u2460\u516c\u52df\u6295\u8cc7\u4fe1\u8a17<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-11\">\u2461\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-12\">\u2462\u79c1\u52df\u6295\u8cc7\u4fe1\u8a17<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-13\">\u2463\u5916\u8ca8\u5efa\u3066MMF\uff08\u30de\u30cd\u30fc\u30fb\u30de\u30fc\u30b1\u30c3\u30c8\u30fb\u30d5\u30a1\u30f3\u30c9\uff09<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-14\">\u2464MRF\uff08\u30de\u30cd\u30fc\u30fb\u30ea\u30b6\u30fc\u30d6\u30fb\u30d5\u30a1\u30f3\u30c9\uff09<\/a><\/li><\/ul><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-15\">\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/a><ul class=\"rtoc-mokuji mokuji_ul level-2\"><li class=\"rtoc-item\"><a href=\"#rtoc-16\">\u76f8\u7d9a\u767a\u751f\u5f8c\u3082\u57fa\u6e96\u4fa1\u984d\u306f\u5909\u52d5\u3059\u308b<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-17\">\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3067\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-18\">\u58f2\u5374\u6642\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u306b\u6ce8\u610f\u304c\u5fc5\u8981<\/a><\/li><\/ul><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-19\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3084\u624b\u7d9a\u304d\u3067\u304a\u56f0\u308a\u306e\u5834\u5408\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u304c\u304a\u3059\u3059\u3081<\/a><\/li><li class=\"rtoc-item\"><a href=\"#rtoc-20\">\u8a18\u4e8b\u306e\u307e\u3068\u3081<\/a><\/li><\/ol><\/div><h2 id=\"rtoc-1\"  class=\"wp-block-heading jinr-heading d--bold\">\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u57fa\u672c<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/www.randcins.jp\/asset\/wp-content\/uploads\/2024\/06\/420398383-min.png\" alt=\"\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u57fa\u672c\" class=\"wp-image-1480\"\/><\/figure>\n\n\n\n<p>\u6295\u8cc7\u4fe1\u8a17\u3092\u76f8\u7d9a\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3067\u3001\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u76ee\u7684\u3068\u91cd\u8981\u6027\u3001\u8a55\u4fa1\u65b9\u6cd5\u306e\u9055\u3044\u3001\u305d\u3057\u3066\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u306e\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-2\"  class=\"wp-block-heading jinr-heading d--bold\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u76ee\u7684\u3068\u91cd\u8981\u6027<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3068\u306f\u3001<span class=\"marker-red\">\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u8ca1\u7523\u306e\u4fa1\u5024\u3092\u8a55\u4fa1\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u306e\u7dcf\u984d\u3092\u78ba\u5b9a\u3059\u308b\u624b\u7d9a\u304d<\/span>\u3067\u3059\u3002<\/p>\n\n\n\n<p><span class=\"marker-line\">\u6295\u8cc7\u4fe1\u8a17\u306e\u3088\u3046\u306b\u4fa1\u683c\u304c\u5909\u52d5\u3059\u308b\u91d1\u878d\u5546\u54c1\u306f\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306e\u6642\u4fa1\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h3 id=\"rtoc-3\"  class=\"wp-block-heading jinr-heading d--bold\">\u6295\u8cc7\u4fe1\u8a17\u306e\u8a55\u4fa1\u306f\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/h3>\n\n\n\n<p>\u6295\u8cc7\u4fe1\u8a17\u306b\u306f\u69d8\u3005\u306a\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u904b\u7528\u5bfe\u8c61\u3084\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u65b9\u6cd5\u3082\u7a2e\u985e\u306b\u3088\u3063\u3066\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><span class=\"marker-line\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u9069\u5207\u306b\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u7a2e\u985e\u3092\u7406\u89e3\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u3082\u3057\u8a55\u4fa1\u3092\u8aa4\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u5b9f\u969b\u3068\u7570\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u5f8c\u3005\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9069\u5207\u306a\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u6295\u8cc7\u4fe1\u8a17\u306e\u7a2e\u985e\u3092\u7406\u89e3\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-4\"  class=\"wp-block-heading jinr-heading d--bold\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u5fc5\u305a\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n\n\n\n<p><span class=\"marker-line\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306f\u3001\u76f8\u7d9a\u3084\u8d08\u4e0e\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3067\u3042\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u6295\u8cc7\u4fe1\u8a17\u306e\u5834\u5408\u3082\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f\u8a55\u4fa1\u984d\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306f\u3001<span class=\"marker-line\">\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u5168\u4f53\u306e\u91d1\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u3092\u5f15\u3044\u305f\u91d1\u984d\u306b\u5bfe\u3057\u3066\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u57fa\u790e\u63a7\u9664\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n<section class=\"wp-block-jinr-blocks-iconbox b--jinr-block b--jinr-iconbox\">\n<div class=\"d--heading-iconbox4 \">\n        \n\t\t\t<div class=\"a--heading-iconbox-title\">\n\t\t\t<div class=\"a--iconbox-title-icon\"><i class=\"jif jin-ifont-book\" aria-hidden=\"true\"><\/i><\/div>\n\t\t\t<div class=\"a--iconbox-title-text\">\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/div>\n\t\t\t<\/div>\n\t\t\t<\/p>\n<div class=\"a--jinr-iconbox\">\n<p>\u57fa\u790e\u63a7\u9664\u984d = 3,000\u4e07\u5186 \uff0b (600\u4e07\u5186 \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570)<\/p>\n<\/p><\/div>\n<p>        \n\t\t\n    <\/p><\/div>\n<\/section>\n\n\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u3088\u308a\u3082\u5927\u304d\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3057\u3066\u3001\u7d0d\u7a0e\u306e\u6e96\u5099\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-5\"  class=\"wp-block-heading jinr-heading d--bold\">\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u628a\u63e1\u3059\u308b\u307e\u3067\u306e\u6d41\u308c<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/www.randcins.jp\/asset\/wp-content\/uploads\/2024\/06\/446055036-min.png\" alt=\"\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u628a\u63e1\u3059\u308b\u307e\u3067\u306e\u6d41\u308c\" class=\"wp-image-1481\"\/><\/figure>\n\n\n\n<p>\u6295\u8cc7\u4fe1\u8a17\u3092\u76f8\u7d9a\u3057\u305f\u969b\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u9069\u5207\u306b\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u305d\u306e\u8a55\u4fa1\u984d\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3059\u308b\u307e\u3067\u306e\u4e00\u9023\u306e\u6d41\u308c\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-6\"  class=\"wp-block-heading jinr-heading d--bold\">\u57fa\u6e96\u4fa1\u984d\u3068\u4fdd\u6709\u53e3\u6570\u3092\u5272\u308a\u51fa\u3059<\/h3>\n\n\n\n<p><span class=\"marker-line\">\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u9032\u3081\u308b\u4e0a\u3067\u3001\u307e\u305a\u5927\u5207\u306a\u306e\u304c\u57fa\u6e96\u4fa1\u984d\u3068\u53e3\u6570\u306e\u78ba\u8a8d\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u4fdd\u6709\u3057\u3066\u3044\u305f\u6295\u8cc7\u4fe1\u8a17\u306e\u60c5\u5831\u3092\u6b63\u78ba\u306b\u3064\u304b\u3080\u3053\u3068\u304b\u3089\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-7\"  class=\"wp-block-heading jinr-heading d--bold\">\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3059\u308b<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u958b\u59cb\u65e5\u6642\u70b9\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u3001\u53d6\u5f15\u5148\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u5165\u624b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><span class=\"marker-line\">\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6295\u8cc7\u4fe1\u8a17\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 id=\"rtoc-8\"  class=\"wp-block-heading jinr-heading d--bold\">\u57fa\u6e96\u4fa1\u984d\u3068\u53e3\u6570\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p>\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u5165\u624b\u3067\u304d\u305f\u3089\u4ee5\u4e0b\u306e2\u70b9\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"jinr-list wp-block-list\">\n<li>1\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\uff08\u53c2\u8003\u8cc7\u6599\u6b04\u306a\u3069\u306b\u8a18\u8f09\uff09<\/li>\n\n\n\n<li>\u4fdd\u6709\u53e3\u6570\uff08\u6b8b\u9ad8\u8a3c\u660e\u66f8\u672c\u4f53\u306b\u8a18\u8f09\uff09<\/li>\n<\/ul>\n\n\n\n<p><span class=\"marker-line\">\u57fa\u6e96\u4fa1\u984d\u306f1\u53e3\u3042\u305f\u308a\u306e\u91d1\u984d\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3001\u53e3\u6570\u3068\u639b\u3051\u5408\u308f\u305b\u3066\u6982\u7b97\u306e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u4f8b\uff1a1\u53e3\u3042\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d10,000\u5186 \u00d7 \u4fdd\u6709\u53e3\u65701,000\u53e3 = 1,000\u4e07\u5186<\/p>\n\n\n\n<p>\u3053\u306e\u91d1\u984d\u306f\u6b63\u78ba\u306a\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001<span class=\"marker-line\">\u76f8\u7d9a\u8ca1\u7523\u5168\u4f53\u306e\u898f\u6a21\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u6d41\u308c\u3067\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u7c21\u5358\u306b\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-9\"  class=\"wp-block-heading jinr-heading d--bold\">\u6295\u8cc7\u4fe1\u8a17\u306b\u304a\u3051\u308b\u7a2e\u985e\u5225\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/www.randcins.jp\/asset\/wp-content\/uploads\/2024\/06\/797779109-min.png\" alt=\"\u6295\u8cc7\u4fe1\u8a17\u306b\u304a\u3051\u308b\u7a2e\u985e\u5225\u306e\u8a08\u7b97\u65b9\u6cd5\" class=\"wp-image-1482\"\/><\/figure>\n\n\n\n<p><p>\u6295\u8cc7\u4fe1\u8a17\u306b\u306f\u69d8\u3005\u306a\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4ee3\u8868\u7684\u306a5\u3064\u306e\u7a2e\u985e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p><\/p>\n\n\n\n<h3 id=\"rtoc-10\"  class=\"wp-block-heading jinr-heading d--bold\">\u2460\u516c\u52df\u6295\u8cc7\u4fe1\u8a17<\/h3>\n\n\n\n<p>\u516c\u52df\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u6b21\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n<section class=\"wp-block-jinr-blocks-iconbox b--jinr-block b--jinr-iconbox\">\n<div class=\"d--heading-iconbox4 \">\n        \n\t\t\t<div class=\"a--heading-iconbox-title\">\n\t\t\t<div class=\"a--iconbox-title-icon\"><i class=\"jif jin-ifont-book\" aria-hidden=\"true\"><\/i><\/div>\n\t\t\t<div class=\"a--iconbox-title-text\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u5f0f\uff08\u516c\u52df\u6295\u8cc7\u4fe1\u8a17\uff09<\/div>\n\t\t\t<\/div>\n\t\t\t<\/p>\n<div class=\"a--jinr-iconbox\">\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d \uff1d \u57fa\u6e96\u4fa1\u984d \u00d7 \u53e3\u6570 \uff0d \u6e90\u6cc9\u5fb4\u53ce\u984d \uff0d \u89e3\u7d04\u30b3\u30b9\u30c8<\/p>\n<\/p><\/div>\n<p>        \n\t\t\n    <\/p><\/div>\n<\/section>\n\n\n<p>\u305d\u308c\u305e\u308c\u306e\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"jinr-list wp-block-list\">\n<li>\u57fa\u6e96\u4fa1\u984d\uff1a\u76f8\u7d9a\u958b\u59cb\u65e5\u306e1\u53e3\u3042\u305f\u308a\u306e\u91d1\u984d\u3067\u3059\u3002\u4f11\u65e5\u306e\u5834\u5408\u306f\u3001\u524d\u306e\u5e73\u65e5\u306e\u91d1\u984d\u3092\u4f7f\u3044\u307e\u3059\u3002\u53e3\u6570\u306f\u3001\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6570\u5024\u3092\u7528\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u6e90\u6cc9\u5fb4\u53ce\u984d\uff1a\u76f8\u7d9a\u958b\u59cb\u65e5\u6642\u70b9\u3067\u6295\u8cc7\u4fe1\u8a17\u3092\u58f2\u5374\u3057\u305f\u3068\u4eee\u5b9a\u3057\u3001\u542b\u307f\u76ca\u306b\u7a0e\u7387\u3092\u639b\u3051\u3066\uff08\u542b\u307f\u76ca\u00d720.315%\uff09\u8a08\u7b97\u3057\u307e\u3059\u3002\u542b\u307f\u76ca\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u5dee\u3057\u5f15\u304d\u307e\u305b\u3093\u3002<\/li>\n\n\n\n<li>\u89e3\u7d04\u30b3\u30b9\u30c8\uff1a\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u3084\u89e3\u7d04\u624b\u6570\u6599\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u60c5\u5831\u306f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3084\u76ee\u8ad6\u898b\u66f8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u89e3\u7d04\u30b3\u30b9\u30c8\u304c\u306a\u3044\u5834\u5408\u306f\u89e3\u7d04\u30b3\u30b9\u30c8\u3092\u5dee\u3057\u5f15\u304b\u305a\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h3 id=\"rtoc-11\"  class=\"wp-block-heading jinr-heading d--bold\">\u2461\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17<\/h3>\n\n\n\n<p>\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u6b21\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n<section class=\"wp-block-jinr-blocks-iconbox b--jinr-block b--jinr-iconbox\">\n<div class=\"d--heading-iconbox4 \">\n        \n\t\t\t<div class=\"a--heading-iconbox-title\">\n\t\t\t<div class=\"a--iconbox-title-icon\"><i class=\"jif jin-ifont-book\" aria-hidden=\"true\"><\/i><\/div>\n\t\t\t<div class=\"a--iconbox-title-text\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u5f0f\uff08\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\uff09<\/div>\n\t\t\t<\/div>\n\t\t\t<\/p>\n<div class=\"a--jinr-iconbox\">\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d \uff1d \u57fa\u6e96\u4fa1\u984d \u00d7 \u53e3\u6570<\/p>\n<\/p><\/div>\n<p>        \n\t\t\n    <\/p><\/div>\n<\/section>\n\n\n<p>\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\u306f\u682a\u5f0f\u3068\u540c\u3058\u6271\u3044\u306b\u306a\u308b\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u3084\u89e3\u7d04\u30b3\u30b9\u30c8\u306f\u8003\u616e\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u57fa\u6e96\u4fa1\u984d\u306f\u3001\u6b21\u306e4\u3064\u306e\u91d1\u984d\u306e\u3046\u3061\u3001\u6700\u3082\u4f4e\u3044\u91d1\u984d\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"jinr-list wp-block-list\">\n<li>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7d42\u5024\uff08\u4f11\u65e5\u306e\u5834\u5408\u306f\u3001\u524d\u5f8c\u306e\u7d42\u5024\uff09<\/li>\n\n\n\n<li>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d<\/li>\n\n\n\n<li>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u524d\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d<\/li>\n\n\n\n<li>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u524d\u3005\u6708\u306e\u7d42\u5024\u306e\u5e73\u5747\u984d<\/li>\n<\/ol>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u7d42\u5024\u306f\u901a\u5e381\u4e07\u53e3\u3042\u305f\u308a\u3067\u8868\u793a\u3055\u308c\u308b\u305f\u3081\u3001\u6700\u7d42\u7684\u306b1\u53e3\u3042\u305f\u308a\u306e\u91d1\u984d\u306b\u63db\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-12\"  class=\"wp-block-heading jinr-heading d--bold\">\u2462\u79c1\u52df\u6295\u8cc7\u4fe1\u8a17<\/h3>\n\n\n\n<p>\u79c1\u52df\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u6b21\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n<section class=\"wp-block-jinr-blocks-iconbox b--jinr-block b--jinr-iconbox\">\n<div class=\"d--heading-iconbox4 \">\n        \n\t\t\t<div class=\"a--heading-iconbox-title\">\n\t\t\t<div class=\"a--iconbox-title-icon\"><i class=\"jif jin-ifont-book\" aria-hidden=\"true\"><\/i><\/div>\n\t\t\t<div class=\"a--iconbox-title-text\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u5f0f\uff08\u79c1\u52df\u6295\u8cc7\u4fe1\u8a17\uff09<\/div>\n\t\t\t<\/div>\n\t\t\t<\/p>\n<div class=\"a--jinr-iconbox\">\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d \uff1d \u57fa\u6e96\u4fa1\u984d \u00d7 \u53e3\u6570 \uff0d \u8b72\u6e21\u76ca\u7a0e \uff0d \u6e90\u6cc9\u5fb4\u53ce\u984d \uff0d \u89e3\u7d04\u30b3\u30b9\u30c8<\/p>\n<\/p><\/div>\n<p>        \n\t\t\n    <\/p><\/div>\n<\/section>\n\n\n<p>\u3053\u3053\u3067\u3001\u79c1\u52df\u6295\u8cc7\u4fe1\u8a17\u306e\u57fa\u6e96\u4fa1\u984d\u306f\u901a\u5e381\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p><span class=\"marker-line\">\u8b72\u6e21\u76ca\u7a0e\u306f\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306b\u58f2\u5374\u3057\u305f\u3068\u307f\u306a\u3057\u3066\u8a08\u7b97\u3057\u3001\u57fa\u6e96\u4fa1\u984d\u306e\u5408\u8a08\u306b\u7a0e\u738720.315%\u3092\u639b\u3051\u3066\u6c42\u3081\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u542b\u307f\u76ca\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u8b72\u6e21\u76ca\u7a0e\u3092\u8a08\u4e0a\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u6700\u8fd1\u306f\u89e3\u7d04\u30b3\u30b9\u30c8\u306a\u3057\u306e\u8a2d\u5b9a\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u89e3\u7d04\u30b3\u30b9\u30c8\u3092\u8003\u616e\u3057\u306a\u304f\u3066\u3088\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-13\"  class=\"wp-block-heading jinr-heading d--bold\">\u2463\u5916\u8ca8\u5efa\u3066MMF\uff08\u30de\u30cd\u30fc\u30fb\u30de\u30fc\u30b1\u30c3\u30c8\u30fb\u30d5\u30a1\u30f3\u30c9\uff09<\/h3>\n\n\n\n<p>\u5916\u8ca8\u5efa\u3066MMF\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u6b21\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n<section class=\"wp-block-jinr-blocks-iconbox b--jinr-block b--jinr-iconbox\">\n<div class=\"d--heading-iconbox4 \">\n        \n\t\t\t<div class=\"a--heading-iconbox-title\">\n\t\t\t<div class=\"a--iconbox-title-icon\"><i class=\"jif jin-ifont-book\" aria-hidden=\"true\"><\/i><\/div>\n\t\t\t<div class=\"a--iconbox-title-text\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u5f0f\uff08\u5916\u8ca8\u5efa\u3066MMF\uff09<\/div>\n\t\t\t<\/div>\n\t\t\t<\/p>\n<div class=\"a--jinr-iconbox\">\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d \uff1d \u57fa\u6e96\u4fa1\u984d \u00d7 \u53e3\u6570 \u00d7 \u58f2\u5374\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8 \uff0b \u672a\u53ce\u5206\u914d\u91d1 \uff0d \u672a\u53ce\u5206\u914d\u91d1\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e<\/p>\n<\/p><\/div>\n<p>        \n\t\t\n    <\/p><\/div>\n<\/section>\n\n\n<p><span class=\"marker-line\">\u58f2\u5374\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u91d1\u878d\u6a5f\u95a2\u3054\u3068\u306b\u7570\u306a\u308b\u305f\u3081\u3001\u4e0d\u660e\u306a\u5834\u5408\u306f\u516c\u5f0f\u30b5\u30a4\u30c8\u3084\u7a93\u53e3\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u672a\u53ce\u5206\u914d\u91d1\u306f\u3001\u6708\u672b\u306e\u6295\u8cc7\u5206\u3092\u57fa\u306b\u76f8\u7d9a\u767a\u751f\u65e5\u307e\u3067\u306e\u65e5\u5272\u308a\u8a08\u7b97\u3067\u6c42\u3081\u3001\u7a0e\u7387\u3092\u639b\u3051\u3066\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-14\"  class=\"wp-block-heading jinr-heading d--bold\">\u2464MRF\uff08\u30de\u30cd\u30fc\u30fb\u30ea\u30b6\u30fc\u30d6\u30fb\u30d5\u30a1\u30f3\u30c9\uff09<\/h3>\n\n\n\n<p>MRF\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u6b21\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n<section class=\"wp-block-jinr-blocks-iconbox b--jinr-block b--jinr-iconbox\">\n<div class=\"d--heading-iconbox4 \">\n        \n\t\t\t<div class=\"a--heading-iconbox-title\">\n\t\t\t<div class=\"a--iconbox-title-icon\"><i class=\"jif jin-ifont-book\" aria-hidden=\"true\"><\/i><\/div>\n\t\t\t<div class=\"a--iconbox-title-text\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u5f0f\uff08MRF\uff09<\/div>\n\t\t\t<\/div>\n\t\t\t<\/p>\n<div class=\"a--jinr-iconbox\">\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d \uff1d \u57fa\u6e96\u4fa1\u984d \u00d7 \u53e3\u6570 \uff0b \u672a\u53ce\u5206\u914d\u91d1 \uff0d \u672a\u53ce\u5206\u914d\u91d1\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306a\u3069<\/p>\n<\/p><\/div>\n<p>        \n\t\t\n    <\/p><\/div>\n<\/section>\n\n\n<p>\u3053\u3053\u3067\u3001MRF\u306e\u57fa\u6e96\u4fa1\u984d\u306f\u901a\u5e381\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p><span class=\"marker-line\">\u307e\u305f\u3001\u6570\u5343\u4e07\u5186\u7a0b\u5ea6\u306e\u904b\u7528\u3092\u3057\u3066\u3044\u306a\u3044\u9650\u308a\u3001\u672a\u53ce\u5206\u914d\u91d1\u306f\u307b\u307c\u30bc\u30ed\u3067\u3042\u308a\u3001\u672a\u53ce\u5206\u914d\u91d1\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3082\u30bc\u30ed\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u53e3\u6570\u304c\u305d\u306e\u307e\u307e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u8003\u3048\u3066\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-15\"  class=\"wp-block-heading jinr-heading d--bold\">\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/www.randcins.jp\/asset\/wp-content\/uploads\/2024\/06\/582404938-min.png\" alt=\"\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\" class=\"wp-image-1483\"\/><\/figure>\n\n\n\n<p>\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\u306f\u4ee5\u4e0b\u306e3\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"jinr-list wp-block-list\">\n<li>\u76f8\u7d9a\u767a\u751f\u5f8c\u3082\u57fa\u6e96\u4fa1\u984d\u306f\u5909\u52d5\u3059\u308b<\/li>\n\n\n\n<li>\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3067\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n\n\n\n<li>\u58f2\u5374\u6642\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u306b\u6ce8\u610f\u304c\u5fc5\u8981<\/li>\n<\/ul>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-16\"  class=\"wp-block-heading jinr-heading d--bold\">\u76f8\u7d9a\u767a\u751f\u5f8c\u3082\u57fa\u6e96\u4fa1\u984d\u306f\u5909\u52d5\u3059\u308b<\/h3>\n\n\n\n<p>\u6295\u8cc7\u4fe1\u8a17\u3092\u76f8\u7d9a\u3059\u308b\u969b\u3001\u6ce8\u610f\u3057\u305f\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><span class=\"marker-line\">\u305d\u308c\u306f\u3001\u76f8\u7d9a\u3057\u305f\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u3068\u3001\u76f8\u7d9a\u4eba\u304c\u8ca1\u7523\u3092\u5206\u3051\u5408\u3046\u65e5\u306e\u9593\u3067\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u57fa\u6e96\u4fa1\u984d\u304c\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u3057\u305f\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b1\u4e07\u5186\u3060\u3063\u305f\u6295\u8cc7\u4fe1\u8a17\u304c\u3001\u8ca1\u7523\u3092\u5206\u3051\u5408\u3046\u6642\u306b\u306f1\u4e072\u5343\u5186\u306b\u5024\u4e0a\u304c\u308a\u3057\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3059\u308b\u3068\u672c\u6765\u306f1\u4e07\u5186\u306b\u5bfe\u3057\u3066\u767a\u751f\u3059\u308b\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3048\u3070\u3088\u3044\u3068\u3053\u308d\u30011\u4e072\u5343\u5186\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u5b9f\u969b\u3088\u308a\u3082\u591a\u304f\u306e\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul class=\"jinr-list wp-block-list\">\n<li>\u907a\u7523\u5206\u5272\u5354\u8b70\u306f\u901f\u3084\u304b\u306b\u9032\u3081\u308b\u3002<\/li>\n\n\n\n<li>\u76f8\u7d9a\u767a\u751f\u6642\u306e\u57fa\u6e96\u4fa1\u984d\u3092\u8a18\u9332\u3057\u3066\u304a\u304f\u3002<\/li>\n<\/ul>\n\n\n\n<p><span class=\"marker-line\">\u6295\u8cc7\u4fe1\u8a17\u306e\u5024\u6bb5\u306f\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3001\u76f8\u7d9a\u3059\u308b\u4eba\u5168\u54e1\u304c\u7d0d\u5f97\u3067\u304d\u308b\u3088\u3046\u3001\u65e9\u3081\u306b\u8a71\u3057\u5408\u3044\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h3 id=\"rtoc-17\"  class=\"wp-block-heading jinr-heading d--bold\">\u907a\u7523\u5206\u5272\u65b9\u6cd5\u3067\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n\n\n\n<p><span class=\"marker-line\">\u6295\u8cc7\u4fe1\u8a17\u306e\u907a\u7523\u5206\u5272\u65b9\u6cd5\u306b\u306f\u3001\u4e3b\u306b\u300c\u63db\u4fa1\u5206\u5272\u300d\u3068\u300c\u73fe\u7269\u5206\u5272\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<ul class=\"jinr-list wp-block-list\">\n<li>\u63db\u4fa1\u5206\u5272: \u6295\u8cc7\u4fe1\u8a17\u3092\u58f2\u5374\u3057\u3001\u73fe\u91d1\u5316\u3057\u305f\u4e0a\u3067\u76f8\u7d9a\u4eba\u3054\u3068\u306b\u5206\u5272\u3059\u308b\u65b9\u6cd5<\/li>\n\n\n\n<li>\u73fe\u7269\u5206\u5272: \u6295\u8cc7\u4fe1\u8a17\u3092\u305d\u306e\u307e\u307e\u306e\u5f62\u3067\u76f8\u7d9a\u4eba\u3054\u3068\u306b\u5206\u5272\u3059\u308b\u65b9\u6cd5<\/li>\n<\/ul>\n\n\n\n<p>\u63db\u4fa1\u5206\u5272\u306a\u3089\u3001\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u304c\u4ed6\u306e\u76f8\u7d9a\u4eba\u304b\u3089\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><span class=\"marker-line\">\u3057\u304b\u3057\u3001\u73fe\u7269\u5206\u5272\u306e\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u3054\u3068\u306e\u5206\u5272\u5272\u5408\u306b\u3088\u3063\u3066\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u4ebaA\u3055\u3093\u3068B\u3055\u3093\u304c\u3001\u5408\u308f\u305b\u3066\u8a55\u4fa1\u984d1000\u4e07\u5186\u306e\u6295\u8cc7\u4fe1\u8a17\u3092\u76f8\u7d9a\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>A\u3055\u3093\u304c300\u4e07\u5186\u5206\u3001B\u3055\u3093\u304c700\u4e07\u5186\u5206\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001B\u3055\u3093\u306fA\u3055\u3093\u304b\u3089200\u4e07\u5186\u5206\u306e\u6295\u8cc7\u4fe1\u8a17\u3092\u3082\u3089\u3063\u305f\u3068\u307f\u306a\u3055\u308c\u3001\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><span class=\"marker-line\">\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u9032\u3081\u308b\u969b\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u3001\u72b6\u6cc1\u306b\u5408\u3063\u305f\u9069\u5207\u306a\u5206\u5272\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h3 id=\"rtoc-18\"  class=\"wp-block-heading jinr-heading d--bold\">\u58f2\u5374\u6642\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u306b\u6ce8\u610f\u304c\u5fc5\u8981<\/h3>\n\n\n\n<p>\u6295\u8cc7\u4fe1\u8a17\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u3068\u306f\u3001\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u969b\u306b\u5f97\u3089\u308c\u308b\u5229\u76ca\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p><span class=\"marker-line\">\u76f8\u7d9a\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u3092\u58f2\u308b\u5834\u5408\u3001\u76f8\u7d9a\u3057\u305f\u6642\u306e\u4fa1\u683c\u304c\u8cfc\u5165\u4fa1\u683c\u3068\u3057\u3066\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306e\u57fa\u6e96\u4fa1\u984d\u304c\u53d6\u5f97\u8cbb\u3068\u306a\u308b\u305f\u3081\u3001\u58f2\u5374\u6642\u306e\u57fa\u6e96\u4fa1\u984d\u304c\u76f8\u7d9a\u767a\u751f\u6642\u3088\u308a\u3082\u9ad8\u3051\u308c\u3070\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><span class=\"marker-line\">\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u3001\u8b72\u6e21\u6240\u5f97\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\uff08\u5e74\u959350\u4e07\u5186\u203b\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u7a0e\u7387\u306f\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u5408\u308f\u305b\u3066\u4e00\u5f8b20.315%\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001C\u3055\u3093\u304c\u304a\u7236\u3055\u3093\u304b\u3089100\u4e07\u5186\u5206\u306e\u6295\u8cc7\u4fe1\u8a17\u3092\u76f8\u7d9a\u3057200\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u5834\u5408\u3001100\u4e07\u5186\u306e\u8b72\u6e21\u6240\u5f97\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d50\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u300150\u4e07\u5186\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a08\u7b97\u5f0f\u3067\u8868\u3059\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"jinr-list wp-block-list\">\n<li>\u8ab2\u7a0e\u5bfe\u8c61\u984d\uff0850\u4e07\u5186\uff09\uff1d\u58f2\u5374\u4fa1\u683c\uff08200\u4e07\u5186\uff09 &#8211; \u53d6\u5f97\u8cbb\uff08100\u4e07\u5186\uff09 &#8211; \u57fa\u790e\u63a7\u9664\u984d\uff0850\u4e07\u5186\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001<span class=\"marker-line\">\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u3067\u6295\u8cc7\u4fe1\u8a17\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u304c\u4ee3\u308f\u308a\u306b\u7d0d\u7a0e\u3057\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u6295\u8cc7\u4fe1\u8a17\u306e\u58f2\u5374\u306b\u306f\u3001\u3053\u306e\u3088\u3046\u306b\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u3001\u7a0e\u7387\u3084\u7533\u544a\u65b9\u6cd5\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207\u3060\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u203bNo.1460\u2003\u8b72\u6e21\u6240\u5f97(\u571f\u5730\u3001\u5efa\u7269\u53ca\u3073\u682a\u5f0f\u7b49\u4ee5\u5916\u306e\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d) | \u56fd\u7a0e\u5e81<br>\n    <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1460.html\" target=\"_blank\" rel=\"noopener nofollow noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1460.html<\/a><\/p>\n<\/blockquote>\n\n\n\n<h2 id=\"rtoc-19\"  class=\"wp-block-heading jinr-heading d--bold\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3084\u624b\u7d9a\u304d\u3067\u304a\u56f0\u308a\u306e\u5834\u5408\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u304c\u304a\u3059\u3059\u3081<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/www.randcins.jp\/asset\/wp-content\/uploads\/2024\/06\/408110975-min.png\" alt=\"\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3084\u624b\u7d9a\u304d\u3067\u304a\u56f0\u308a\u306e\u5834\u5408\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u304c\u304a\u3059\u3059\u3081\" class=\"wp-image-1484\"\/><\/figure>\n\n\n\n<p>\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u3067\u306f\u3001\u8a55\u4fa1\u65b9\u6cd5\u3084\u624b\u7d9a\u304d\u306e\u8907\u96d1\u3055\u304b\u3089\u3001\u7591\u554f\u3084\u4e0d\u5b89\u3092\u62b1\u3048\u308b\u65b9\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p><span class=\"marker-line\">\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u306f\u3001\u57fa\u6e96\u4fa1\u984d\u3084\u76f8\u7d9a\u767a\u751f\u65e5\u306a\u3069\u8907\u6570\u306e\u8981\u7d20\u304c\u95a2\u4fc2\u3059\u308b\u305f\u3081\u3001\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u8a55\u4fa1\u3092\u8aa4\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u904e\u5c11\u7533\u544a\u3068\u306a\u308a\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3082\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u7533\u8acb\u3084\u540d\u7fa9\u5909\u66f4\u306a\u3069\u3001\u8907\u96d1\u306a\u30b9\u30c6\u30c3\u30d7\u3092\u8e0f\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u5c02\u9580\u77e5\u8b58\u304c\u306a\u3044\u3068\u5bfe\u5fdc\u304c\u96e3\u3057\u3044\u306e\u304c\u73fe\u5b9f\u3067\u3059\u3002\u624b\u7d9a\u304d\u3092\u9593\u9055\u3048\u308b\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><span class=\"marker-line\">\u305d\u3053\u3067\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u884c\u3046\u306b\u306f\u3001\u304a\u91d1\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308bFP\uff08\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30d7\u30e9\u30f3\u30ca\u30fc\uff09\u306e\u624b\u3092\u501f\u308a\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>FP\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u6b63\u78ba\u306a\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3084\u7169\u96d1\u306a\u624b\u7d9a\u304d\u306e\u4ee3\u884c\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3084\u4e00\u4eba\u3072\u3068\u308a\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u305f\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><p>\u7279\u306b\u6295\u8cc7\u4fe1\u8a17\u306e\u76f8\u7d9a\u306b\u8a73\u3057\u3044FP\u3092\u9078\u3076\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u7e3e\u3084\u5c02\u9580\u5206\u91ce\u3001\u6599\u91d1\u4f53\u7cfb\u306a\u3069\u3092\u6bd4\u8f03\u691c\u8a0e\u3057\u3001\u4fe1\u983c\u3067\u304d\u308bFP\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p><\/p>\n\n\n\n<h2 id=\"rtoc-20\"  class=\"wp-block-heading jinr-heading d--bold\">\u8a18\u4e8b\u306e\u307e\u3068\u3081<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/www.randcins.jp\/asset\/wp-content\/uploads\/2024\/06\/413471681-min.png\" alt=\"\u8a18\u4e8b\u306e\u307e\u3068\u3081\" 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