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d--bold\">\u89aa\u306b\u5927\u304d\u306a\u5fc3\u914d\u3092\u304b\u3051\u3066\u3057\u307e\u3046<\/h3>\n<p>\u89aa\u306b\u304a\u91d1\u3092\u501f\u308a\u308b\u3068\u3001\u5f53\u7136\u306e\u3053\u3068\u306a\u304c\u3089\u5927\u304d\u306a\u5fc3\u914d\u3092\u304b\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b66\u751f\u3067\u3042\u308c\u3070\u304a\u5c0f\u9063\u3044\u3084\u4ed5\u9001\u308a\u3001\u5968\u5b66\u91d1\u306e\u7bc4\u56f2\u5185\u3067\u751f\u6d3b\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u793e\u4f1a\u4eba\u3067\u3042\u308c\u3070\u3001\u53ce\u5165\u306e\u7bc4\u56f2\u5185\u3067\u3084\u308a\u304f\u308a\u3059\u308b\u306e\u304c\u5f53\u7136\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u89aa\u306b\u304a\u91d1\u3092\u501f\u308a\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u751f\u8a08\u306e\u7acb\u3066\u65b9\u306b\u554f\u984c\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3068\u3044\u3046\u5370\u8c61\u3092\u4e0e\u3048\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u300c\u304a\u91d1\u306e\u7ba1\u7406\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u306f\uff1f\u300d\u3068\u89aa\u304c\u5c06\u6765\u3092\u5fc3\u914d\u306b\u611f\u3058\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7279\u306b\u3001\u793e\u4f1a\u306b\u51fa\u305f\u3042\u3068\u306b\u89aa\u306b\u501f\u91d1\u3092\u983c\u3080\u5834\u5408\u3001\u304a\u91d1\u306e\u7ba1\u7406\u80fd\u529b\u306e\u306a\u3055\u3092\u6df1\u523b\u306b\u5fc3\u914d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u304a\u91d1\u3092\u501f\u308a\u308b\u7406\u7531\u3084\u7d4c\u6e08\u72b6\u6cc1\u306b\u3064\u3044\u3066\u3001\u89aa\u304b\u3089\u4f55\u5ea6\u3082\u8ffd\u53ca\u3055\u308c\u53e3\u8ad6\u3084\u4eba\u9593\u95a2\u4fc2\u306e\u60aa\u5316\u306b\u767a\u5c55\u3059\u308b\u6050\u308c\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5927\u304d\u306a\u5fc3\u914d\u3092\u304b\u3051\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5bb6\u65cf\u9593\u306e\u95a2\u4fc2\u306b\u4e80\u88c2\u304c\u5165\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3001\u3053\u3046\u3044\u3063\u305f\u30ea\u30b9\u30af\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 class=\"wp-block-heading jinr-heading d--bold\">\u8d08\u4e0e\u7a0e\u306e\u672a\u7d0d\u306f\u7c21\u5358\u306b\u30d0\u30ec\u308b<\/h3>\n<p>\u89aa\u304b\u3089\u5927\u304d\u306a\u91d1\u984d\u3092\u501f\u308a\u3001\u304a\u91d1\u306e\u79fb\u52d5\u304c\u751f\u3058\u308b\u3068\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u89aa\u304b\u3089110\u4e07\u5186\u4ee5\u4e0a\u3092\u501f\u308a\u305f\u5834\u5408\u306b\u3001\u8d85\u904e\u5206\u306b\u5bfe\u3057\u3066\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u89aa\u5b50\u9593\u306e\u304a\u91d1\u306e\u79fb\u52d5\u306b\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3068\u3044\u3046\u610f\u8b58\u304c\u306a\u3044\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5b9f\u306f\u7a0e\u52d9\u7f72\u306f\u89aa\u65cf\u9593\u306e\u304a\u91d1\u306e\u79fb\u52d5\u3092\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u308a\u3001\u53e3\u5ea7\u9593\u306e\u9ad8\u984d\u306e\u79fb\u52d5\u306f\u9ad8\u78ba\u7387\u3067\u30d0\u30ec\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u306f\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e74\u306e2\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u81ea\u5206\u304b\u3089\u7533\u544a\u3059\u308b\u3079\u304d\u3067\u3059\u304c\u3001\u8d08\u4e0e\u7a0e\u306e\u5b58\u5728\u3092\u77e5\u3089\u306a\u3044\u3068\u3001\u6ede\u7d0d\u3057\u3066\u3057\u307e\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u672c\u6765\u306e\u7a0e\u984d\u306b\u8ffd\u52a0\u3057\u3001\u4ee5\u4e0b\u306e\u5ef6\u6ede\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul class=\"jinr-list\">\n<li>\u7d0d\u7a0e\u671f\u9650\u304b\u30892\u30f6\u6708\u307e\u3067\u306e\u671f\u9593\u306f\u30017.3%\u307e\u305f\u306f\u7279\u5225\u57fa\u6e96\u5229\u7387\uff0b1%\u306e\u4f4e\u3044\u65b9<\/li>\n<li>2\u30f6\u6708\u3092\u904e\u304e\u305f\u671f\u9593\u306f\u300114.6%\u307e\u305f\u306f\u7279\u5225\u57fa\u6e96\u5229\u7387\uff0b7.3%\u306e\u4f4e\u3044\u65b9<\/li>\n<\/ul>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u8d08\u4e0e\u7a0e\u3092\u9069\u5207\u306b\u7d0d\u3081\u306a\u3044\u3068\u3001\u672c\u6765\u6255\u308f\u306a\u304f\u3066\u3088\u3044\u304a\u91d1\u3092\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304f\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span class=\"QuoteTitle\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" target=\"_blank\" rel=\"noopener nofollow noreferrer\">No.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\uff5c\u56fd\u7a0e\u5e81<\/a>, <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" target=\"_blank\" rel=\"noopener nofollow noreferrer\">No.9205\u2003\u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/span><\/p>\n<h2 class=\"wp-block-heading jinr-heading d--bold\">\u89aa\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u308b\u969b\u306b\u884c\u3046\u3079\u304f\u5bfe\u7b56<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.randcins.jp\/fin\/wp-content\/uploads\/2023\/09\/589_4-min.jpg\" alt=\"\u89aa\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u308b\u969b\u306b\u884c\u3046\u3079\u304f\u5bfe\u7b56\" width=\"768\" height=\"512\" class=\"aligncenter size-full wp-image-3469\" \/><\/p>\n<p>\u89aa\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u308b\u969b\u306b\u5bfe\u7b56\u3092\u3057\u306a\u3044\u3068\u3001\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u91d1\u306e\u767a\u751f\u3092\u9632\u3050\u305f\u3081\u306b\u306f\u3001\u304a\u91d1\u3092\u501f\u308a\u308b\u969b\u306b\u9069\u5207\u306a\u5bfe\u7b56\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u884c\u3046\u3079\u304d\u5bfe\u7b56\u3092\u7d39\u4ecb\u3059\u308b\u306e\u3067\u3001\u304a\u91d1\u3092\u501f\u308a\u308b\u524d\u306b\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 class=\"wp-block-heading jinr-heading d--bold\">\u89aa\u65cf\u3067\u3042\u3063\u3066\u3082\u501f\u7528\u66f8\u3092\u4f5c\u308b\u3079\u304d<\/h3>\n<p>\u89aa\u304b\u3089\u307e\u3068\u307e\u3063\u305f\u91d1\u984d\u3092\u501f\u308a\u308b\u5834\u5408\u306b\u3001\u8d08\u4e0e\u7a0e\u306e\u767a\u751f\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u306f\u501f\u7528\u66f8\u3092\u4f5c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u501f\u7528\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u8d08\u4e0e\u3067\u306f\u306a\u304f\u501f\u308a\u5165\u308c\u3067\u3042\u308b\u3068\u793a\u305b\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3001\u8d08\u4e0e\u6271\u3044\u3055\u308c\u305a\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u501f\u7528\u66f8\u3092\u4f5c\u308b\u969b\u306f\u3001\u6cd5\u7684\u306b\u6709\u52b9\u306a\u5185\u5bb9\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u3057\u3063\u304b\u308a\u3068\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul class=\"jinr-list\">\n<li>\u5951\u7d04\u65e5\u306e\u65e5\u4ed8<\/li>\n<li>\u8cb8\u4e3b\u306e\u6c0f\u540d<\/li>\n<li>\u501f\u5165\u91d1\u984d<\/li>\n<li>\u5951\u7d04\u306b\u4fc2\u308b\u6587\u7ae0<\/li>\n<li>\u8fd4\u6e08\u671f\u65e5<\/li>\n<li>\u5229\u606f\u3084\u5ef6\u6ede\u640d\u5bb3\u91d1<\/li>\n<li>\u8fd4\u6e08\u65b9\u6cd5<\/li>\n<li>\u501f\u4e3b\u306e\u4f4f\u6240\u3068\u7f72\u540d\u637a\u5370<\/li>\n<li>\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308b<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u3092\u660e\u8a18\u3057\u306a\u3044\u3068\u3001\u7121\u52b9\u306a\u66f8\u985e\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u5fc5\u8981\u4e8b\u9805\u3092\u3057\u3063\u304b\u308a\u3068\u8a18\u8f09\u3057\u3001\u6709\u52b9\u306a\u66f8\u985e\u306b\u306a\u308b\u3088\u3046\u306b\u914d\u616e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 class=\"wp-block-heading jinr-heading d--bold\">\u8fd4\u6e08\u306e\u8a3c\u62e0\u3092\u6b8b\u3059<\/h3>\n<p>\u8d08\u4e0e\u3067\u306f\u306a\u304f\u501f\u91d1\u3060\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u5b9a\u671f\u7684\u306b\u8fd4\u6e08\u3092\u3057\u3066\u3044\u308b\u306e\u304c\u5f53\u7136\u3067\u3059\u3002<\/p>\n<p>\u9280\u884c\u3084\u6d88\u8cbb\u8005\u91d1\u878d\u306a\u3069\u3067\u304a\u91d1\u3092\u501f\u308a\u305f\u3068\u304d\u306e\u3053\u3068\u3092\u8003\u3048\u308c\u3070\u3001\u501f\u308a\u5165\u308c\u306f\u5b9a\u671f\u7684\u306b\u8fd4\u6e08\u3059\u308b\u306e\u304c\u5f53\u7136\u3068\u3044\u3046\u3053\u3068\u306f\u3088\u304f\u308f\u304b\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u89aa\u304b\u3089\u501f\u308a\u305f\u304a\u91d1\u306b\u3064\u3044\u3066\u3082\u5b9a\u671f\u7684\u306b\u8fd4\u6e08\u3057\u305d\u306e\u8a3c\u62e0\u3092\u6b8b\u3059\u3053\u3068\u304c\u3001\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u305f\u3081\u306b\u306f\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u8fd4\u6e08\u306f\u624b\u6e21\u3057\u3067\u306f\u306a\u304f\u3001\u89aa\u306e\u9280\u884c\u53e3\u5ea7\u3078\u306e\u632f\u308a\u8fbc\u307f\u3067\u884c\u3046\u306e\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3068\u304d\u306b\u5165\u91d1\u3059\u308b\u53e3\u5ea7\u306f\u3001\u5fc5\u305a\u89aa\u306e\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3046\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u554f\u3044\u5408\u308f\u305b\u304c\u304d\u305f\u3068\u304d\u306b\u3001\u8fd4\u6e08\u5b9f\u7e3e\u3092\u793a\u3057\u3001\u8d08\u4e0e\u3067\u306f\u306a\u304f\u501f\u308a\u5165\u308c\u3067\u3042\u308b\u3053\u3068\u3092\u8aac\u660e\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 class=\"wp-block-heading jinr-heading 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