{"id":1581,"date":"2024-12-21T11:30:32","date_gmt":"2024-12-21T02:30:32","guid":{"rendered":"http:\/\/www.juken-net.com\/main\/?page_id=1581"},"modified":"2025-12-24T13:19:20","modified_gmt":"2025-12-24T04:19:20","slug":"%e4%bd%8f%e5%ae%85%e5%8f%96%e5%be%97%e7%ad%89%e8%b3%87%e9%87%91%e8%b4%88%e4%b8%8e%e3%81%ae%e7%89%b9%e4%be%8b","status":"publish","type":"page","link":"https:\/\/www.juken-net.com\/main\/kaidoki\/gift\/","title":{"rendered":"2026\u5e74 \u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u89e3\u8aac\u3000\u975e\u8ab2\u7a0e\u7279\u4f8b\u306e\u5909\u66f4\u70b9\u3084\u5ef6\u9577\u3067\u8d08\u4e0e\u7a0e\u306f\u3069\u3046\u306a\u308b\uff1f"},"content":{"rendered":"<link href=\"https:\/\/www.juken-net.com\/main\/css_file\/kaidoki\/kaidoki_style2026.css\" rel=\"stylesheet\" type=\"text\/css\" \/>\n<link href=\"https:\/\/use.fontawesome.com\/releases\/v5.6.1\/css\/all.css\" rel=\"stylesheet\">\n<div class=\"breadcrumbs\" itemscope itemtype=\"https:\/\/schema.org\/BreadcrumbList\"><span itemprop=\"itemListElement\" itemscope itemtype=\"http:\/\/schema.org\/ListItem\"><span itemprop=\"name\"><a rel=\"v:url\" property=\"v:title\" href=\"\/\" class=\"home\" itemprop=\"item\">\u6771\u4eac\u306e\u4e0d\u52d5\u7523\u306a\u3089\u4f4f\u5efa\u30cf\u30a6\u30b8\u30f3\u30b0<\/a><\/span><meta itemprop=\"position\" content=\"1\"><\/span><\/div>\n<div id=\"wrapper\">\n<a href=\"https:\/\/www.juken-net.com\/main\/kaidoki\/\"><img decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/images\/kaidoki\/pagetitle2026half.jpg\" alt=\"\u4f4f\u5b85\u306e\u8cb7\u3044\u66422026\" id=\"toptitle\"\/><\/a><\/p>\n<div id=\"pageexp\">\n<p>\u4f4f\u5b85\u306e\u8cb7\u3044\u6642\u3092\u898b\u6975\u3081\u308b\u305f\u3081\u306e\u91d1\u5229\u52d5\u5411\u3084\u7a0e\u5236\u306a\u3069\u306e\u307e\u3068\u3081\u30b5\u30a4\u30c8<\/p>\n<\/div>\n<div id=\"topnavi\">\n<nav>\n<ul>\n<li><a href=\"https:\/\/www.juken-net.com\/main\/kaidoki\/\">\u4f4f\u5b85\u5e02\u58342026<\/a><\/li>\n<li class=\"current\"><a href=\"https:\/\/www.juken-net.com\/main\/kaidoki\/p3\/\">2026\u5e74\u5ea6\u4f4f\u5b85\u512a\u9047\u7a0e\u5236\u4e00\u89a7<\/a><\/li>\n<\/ul>\n<\/nav>\n<\/div>\n<p> <\/p>\n<div id=\"releasedate\">\n<div class=\"post-date-info\">\uff3b\u6700\u65b0\u66f4\u65b0\u65e5\uff3d:2025\/12\/24 \uff3b\u8a18\u4e8b\u516c\u958b\u65e5\uff3d:2024\/12\/21<\/div>\n  <\/div>\n<h1>2026\u5e74 \u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u89e3\u8aac\u3000\u975e\u8ab2\u7a0e\u7279\u4f8b\u306e\u5909\u66f4\u70b9\u3084\u5ef6\u9577\u3067\u8d08\u4e0e\u7a0e\u306f\u3069\u3046\u306a\u308b\uff1f<\/h1>\n<div class=\"box-kikan2\">\n    <span class=\"box-title\">\u671f\u9593<\/span><\/p>\n<p>2024\uff08\u4ee4\u548c6\uff09\u5e741\u67081\u65e5\uff5e2026\uff08\u4ee4\u548c8\uff09\u5e7412\u670831\u65e5\u307e\u3067\u306e\u8d08\u4e0e<\/p>\n<\/p><\/div>\n<p>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3068\u306f\u3001\u5b50\u3084\u5b6b\u304c\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u305f\u3081\u306b\u7236\u6bcd\u307e\u305f\u306f\u7956\u7236\u6bcd\u304c\u63f4\u52a9\u3057\u305f\u8cc7\u91d1\u306b\u5bfe\u3057\u3066\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u3092\u8ab2\u7a0e\u3057\u306a\u3044\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002\u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u89aa\u304b\u3089\u5b50\u3078\u306e\u8cc7\u91d1\u8d08\u4e0e\u306e\u30cf\u30fc\u30c9\u30eb\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4f4f\u5b85\u8cfc\u5165\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4ed6\u306b\u3082\u8cbb\u7528\u304c\u304b\u304b\u308b\u5b50\u80b2\u3066\u4e16\u5e2f\u3067\u4f4f\u5b85\u8cfc\u5165\u306e\u8ca0\u62c5\u3092\u4e0b\u3052\u305f\u3044\u5834\u5408\u306a\u3069\u3001\u89aa\u304b\u3089\u306e\u652f\u63f4\u3067\u4e0d\u8db3\u5206\u3092\u88dc\u3063\u305f\u308a\u3001\u521d\u671f\u8cbb\u7528\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u652f\u6255\u3044\u306b\u5145\u3066\u305f\u308a\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"toc-002\">\n<div>\n        \u76ee\u6b21<br \/>\n        <label><input type=\"checkbox\"\/><\/label>\n    <\/div>\n<ol>\n<li>\n            <a href=\"#midasi1\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u6982\u8981<\/a><\/p>\n<ol>\n<li><a href=\"#komidasi11\">\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u4f8b<\/a><\/li>\n<\/ol>\n<\/li>\n<li>\n            <a href=\"#midasi2\">\u3053\u308c\u307e\u3067\u306e\u6539\u6b63\u70b9<\/a><\/p>\n<ol>\n<li><a href=\"#komidasi21\">2024\uff08\u4ee4\u548c\uff16\uff09\u5e74\u5ea6\u306e\u6539\u6b63<\/a><\/li>\n<li><a href=\"#komidasi22\">2023\uff08\u4ee4\u548c\uff15\uff09\u5e74\u5ea6\u306e\u6539\u6b63<\/a><\/li>\n<li><a href=\"#komidasi23\">2022\uff08\u4ee4\u548c\uff14\uff09\u5e74\u5ea6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<li>\n          <a href=\"#midasi3\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u4e3b\u306a\u9069\u7528\u6761\u4ef6<\/a>\n        <\/li>\n<li>\n            <a href=\"#midasi4\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u7533\u8acb\u65b9\u6cd5<\/a>\n        <\/li>\n<li>\n            <a href=\"#midasi5\">\u8d08\u4e0e\u7a0e\u306e\uff12\u3064\u306e\u8ab2\u7a0e\u65b9\u6cd5\u300c\u66a6\u5e74\u8ab2\u7a0e\u300d\u3068\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u300d\u306e\u6bd4\u8f03<\/a><\/p>\n<ol>\n<li><a href=\"#komidasi51\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u6539\u6b63<\/a><\/li>\n<li><a href=\"#komidasi52\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u4f75\u7528<\/a><\/li>\n<\/ol>\n<\/li>\n<li><a href=\"#midasi6\">\u6ce8\u610f\uff01\u76f8\u7d9a\u306b\u3057\u305f\u65b9\u304c\u5f97\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082<\/a><\/li>\n<\/ol>\n<\/div>\n<h2 id=\"midasi1\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u6982\u8981<\/h2>\n<p>\u3053\u306e\u7279\u4f8b\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u3001\u6b21\u306e<u>\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u533a\u5206<\/u>\u306b\u5fdc\u3058\u3066\u91d1\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u203b\u4ee5\u524d\u306f<u>\u5951\u7d04\u306e\u7de0\u7d50\u6642\u671f<\/u>\u3067\u6bb5\u968e\u7684\u306b\u9650\u5ea6\u984d\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u6539\u6b63\u306e\u6642\u306b\u5951\u7d04\u6642\u671f\u306f\u4e0d\u554f\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<div class=\"box27siki\">\n\t  <span class=\"box-title\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/span><\/p>\n<p>\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u5bb6\u3092\u65b0\u7bc9\u7b49\u3059\u308b\u5834\u5408<\/p>\n<ul class=\"kajodisc\">\n<li><span class=\"font120bkbold\">1,000\u4e07\u5186<\/span>\uff1a\u8010\u9707\u3001\u7701\u30a8\u30cd\u307e\u305f\u306f\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u5834\u5408<\/li>\n<li><span class=\"font120bkbold\">500\u4e07\u5186<\/span>\uff1a\u4e0a\u8a18\u4ee5\u5916\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u5834\u5408<\/li>\n<\/ul><\/div>\n<p><a href=\"https:\/\/www.juken-net.com\/main\/feature\/tax1\/gift\" target=\"new\" rel=\"noopener\">\u8d08\u4e0e\u7a0e<\/a>\u306f\u4e00\u5e74\u5358\u4f4d\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u66a6\u5e74\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5e74\u9593\u306e\u8d08\u4e0e\u984d\u304c110\u4e07\u5186\u4ee5\u5185\u306a\u3089\u3070\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<br \/>\n    \u3057\u304b\u3057\u3001\u4f4f\u5b85\u8cfc\u5165\u8cc7\u91d1\u306e\u5834\u5408\u306f\u3001\u8d08\u4e0e\u984d\u304c\u63a7\u9664\u984d\u306e110\u4e07\u5186\u3092\u8d85\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u6642\u306b\u300c\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u300d\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u6700\u59271,000\u4e07\u5186\u307e\u3067\u3092\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u57fa\u790e\u63a7\u9664\u306e110\u4e07\u5186\u3068\u5408\u308f\u305b\u3066\u6700\u59271,110\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u65e2\u306b\u652f\u6255\u3044\u3092\u958b\u59cb\u3057\u3066\u3044\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u8fd4\u6e08\u306b\u5bfe\u3059\u308b\u63f4\u52a9\u306f\u3001\u3053\u306e\u5236\u5ea6\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/06\/\u8d08\u4e0e\u7a0e\u306e\u6700\u5927\u975e\u8ab2\u7a0e\u984d-1.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/06\/\u8d08\u4e0e\u7a0e\u306e\u6700\u5927\u975e\u8ab2\u7a0e\u984d-1.jpg\" alt=\"\u8d08\u4e0e\u7a0e\u306e\u6700\u5927\u63a7\u9664\u984d\" width=\"800\" height=\"213\" class=\"aligncenter size-full wp-image-15046\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/06\/\u8d08\u4e0e\u7a0e\u306e\u6700\u5927\u975e\u8ab2\u7a0e\u984d-1.jpg 800w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/06\/\u8d08\u4e0e\u7a0e\u306e\u6700\u5927\u975e\u8ab2\u7a0e\u984d-1-300x80.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/06\/\u8d08\u4e0e\u7a0e\u306e\u6700\u5927\u975e\u8ab2\u7a0e\u984d-1-768x204.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/06\/\u8d08\u4e0e\u7a0e\u306e\u6700\u5927\u975e\u8ab2\u7a0e\u984d-1-728x194.jpg 728w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/a>\n<p>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u975e\u8ab2\u7a0e\u67a0\u306f\u8d08\u4e0e\u3055\u308c\u308b\u5074\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7956\u7236\u3084\u7236\u306a\u3069\u8907\u6570\u306e\u4eba\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u5408\u8a08\u984d\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\uff08\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3066\uff13\u5e74\u304b\u3089\uff17\u5e74\u3078\u5ef6\u9577\u3002\u9069\u7528\u306f\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\uff09\u306b\u884c\u308f\u308c\u305f\u8d08\u4e0e\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c<a href=\"https:\/\/www.juken-net.com\/main\/feature\/tax1\/inheritance\/\" target=\"new\" rel=\"noopener\">\u76f8\u7d9a\u7a0e<\/a>\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u5206\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u306f\u542b\u307e\u308c\u305a\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"komidasi11\">\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u4f8b\uff1a18\u6b73\u4ee5\u4e0a\u306e\u4eba\u304c\u89aa\u3084\u7956\u7236\u6bcd\u304b\u3089\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408<\/h3>\n<p>\u30fb\u53d7\u8d08\u8005\uff1a\u5b6b\uff0818\u6b73\u4ee5\u4e0a\u203b\u8d08\u4e0e\u5e74\u306e1\u67081\u65e5\u73fe\u5728\uff09<\/p>\n<p>\u30fb\u8d08\u4e0e\u8005\uff1a\u7956\u7236<\/p>\n<p>\u30fb\u8d08\u4e0e\u984d\uff1a1,200\u4e07\u5186<\/p>\n<p>\u30fb\u8010\u9707\u3001\u7701\u30a8\u30cd\u307e\u305f\u306f\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\u3092\u65b0\u7bc9<\/p>\n<p>110\u4e07\u5186\uff08\u57fa\u790e\u63a7\u9664\uff09\u3092\u8d85\u3048\u3066\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u4e0b\u8a18\u8868\u306e\u7a0e\u7387\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4><strong>\u3010\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u7528\u3011\u7279\u4f8b\u7a0e\u7387<\/strong>  <\/h4>\n<table class=\"tbl1left\">\n<tbody>\n<tr>\n<th scope=\"col\">\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c<\/th>\n<th scope=\"col\">\u7a0e\u7387<\/th>\n<th scope=\"col\">\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<td>200\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10\uff05<\/td>\n<td>\u30fc<\/td>\n<\/tr>\n<tr>\n<td>400\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>15\uff05<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>600\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20\uff05<\/td>\n<td>30\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>30\uff05<\/td>\n<td>90\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40\uff05<\/td>\n<td>190\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>3,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>45%<\/td>\n<td>265\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>4,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>50\uff05<\/td>\n<td>415\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>4,500\u4e07\u5186\u8d85<\/td>\n<td>55\uff05<\/td>\n<td>640\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff1c\u53c2\u8003\uff1e\u8d08\u4e0e\u8005\u304c\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3001\u7956\u7236\u6bcd\u306a\u3069\uff09\u4ee5\u5916\u3067\u3042\u3063\u305f\u308a\u3001\u53d7\u8d08\u8005\u304c18\u6b73\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u7279\u4f8b\u7a0e\u7387\u3088\u308a\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm#:~:text=%E3%81%AE%E9%80%9F%E7%AE%97%E8%A1%A8-,%EF%BC%9C%E4%B8%80%E8%88%AC%E8%B4%88%E4%B8%8E%E8%B2%A1%E7%94%A3%E7%94%A8%EF%BC%9E%EF%BC%88%E4%B8%80%E8%88%AC%E7%A8%8E%E7%8E%87%EF%BC%89,-%E3%81%93%E3%81%AE%E9%80%9F%E7%AE%97%E8%A1%A8\" target=\"_blank\" rel=\"noopener\">\u4e00\u822c\u7a0e\u7387<\/a>\u300d\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u8a08\u7b97\u4f8b\u3011<\/strong><\/p>\n<p>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u306a\u3044\u5834\u5408\u306f\u3001<\/p>\n<ul class=\"kajonone\">\n<li><strong>\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\uff1a\u30001200\u4e07\u5186\u30fc110\u4e07\u5186\uff1d1090\u4e07\u5186<\/strong><\/li>\n<li><strong>\u8d08\u4e0e\u7a0e\u984d\u306e\u8a08\u7b97\uff1a\u30001090\u4e07\u5186\u00d740\uff05\u30fc190\u4e07\u5186\uff1d246\u4e07\u5186<\/strong><\/li>\n<\/ul>\n<p>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001<\/p>\n<ul class=\"kajonone\">\n<li><strong>\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\uff1a\u30001200\u4e07\u5186\u30fc110\u4e07\u5186\uff1d1090\u4e07\u5186<\/strong><\/li>\n<li><strong>\u7279\u4f8b\u9069\u7528\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\uff1a\u30001090\u4e07\u5186-1000\u4e07\u5186\uff1d90\u4e07\u5186<\/strong><\/li>\n<li><strong>\u8d08\u4e0e\u7a0e\u984d\u306e\u8a08\u7b97\uff1a\u300090\u4e07\u5186\u00d710\uff05\uff1d9\u4e07\u5186<\/strong><\/li>\n<\/ul>\n<p>\u3064\u307e\u308a\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306f\u3001237\u4e07\u5186\u306e\u7bc0\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"sanko\">\n<p>\u53c2\u8003\uff1a\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\" target=\"new\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<\/p><\/div>\n<h2 id=\"midasi2\">\u3053\u308c\u307e\u3067\u306e\u6539\u6b63\u70b9<\/h2>\n<h3 id=\"komidasi21\">2024\uff08\u4ee4\u548c\uff16\uff09\u5e74\u5ea6\u306e\u6539\u6b63<\/h3>\n<div>\n<table class=\"tbl3y\">\n<tbody>\n<tr>\n<th width=\"30%\">\u8d08\u4e0e\u671f\u9650<\/th>\n<td width=\"70%\"><span class=\"font100redbold\">\uff13\u5e74\u5ef6\u9577<\/span>\u3000\uff1a2024\uff08\u4ee4\u548c6\uff09\u5e741\u67081\u65e5\uff5e2026\uff08\u4ee4\u548c8\uff09\u5e7412\u670831\u65e5\u307e\u3067\u306e\u8d08\u4e0e<\/td>\n<\/tr>\n<tr>\n<th>\u300c\u826f\u8cea\u306a\u4f4f\u5b85\u300d\u306e\u8981\u4ef6<\/th>\n<td>\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c1,000\u4e07\u5186\u306b\u4e0a\u4e57\u305b\u3055\u308c\u308b\u300c\u826f\u8cea\u306a\u4f4f\u5b85\u300d\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u65b0\u7bc9\u4f4f\u5b85\u306e\u7701\u30a8\u30cd\u6027\u80fd\u8981\u4ef6\u3092<span class=\"font100redbold\">ZEH\u6c34\u6e96\uff08\u65ad\u71b1\u7b49\u6027\u80fd\u7b49\u7d1a\uff15\u4ee5\u4e0a\u304b\u3064\u4e00\u6b21\u30a8\u30cd\u30eb\u30ae\u30fc\u6d88\u8cbb\u91cf\u7b49\u7d1a\uff16\u4ee5\u4e0a\uff09<\/span>\u3068\u3059\u308b\u3002<\/p>\n<p>\t        \u203b\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u307e\u3067\u306b\u5efa\u7bc9\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u4f4f\u5b85\u3001\u307e\u305f\u306f\u3001\u4ee4\u548c\uff16\u5e74\uff16\u670830\u65e5\u307e\u3067\u306b\u5efa\u7bc9\u3055\u308c\u305f\u4f4f\u5b85\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u6b63\u524d\u8981\u4ef6\uff08\u65ad\u71b1\u7b49\u6027\u80fd\u7b49\u7d1a\uff14\u4ee5\u4e0a\u53c8\u306f\u4e00\u6b21\u30a8\u30cd\u30eb\u30ae\u30fc\u6d88\u8cbb\u91cf\u7b49\u7d1a\uff14\u4ee5\u4e0a\uff09\u306e\u307e\u307e\u3067\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<h3 id=\"komidasi22\">2023\uff08\u4ee4\u548c\uff15\uff09\u5e74\u5ea6\u306e\u6539\u6b63<\/h3>\n<p>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u6539\u6b63\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8d08\u4e0e\u306b\u4fc2\u308b\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div>\n<table class=\"tbl3y\">\n<tbody>\n<tr>\n<th width=\"30%\">\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u671f\u9593\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/th>\n<td width=\"70%\">\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u3000\u2192\u3000<span class=\"font100redbold\">\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e<\/span><br \/>\n\t        <span class=\"table2\">\u305d\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\uff08\u305d\u306e\u8ca1\u7523\u306e\u3046\u3061\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u4ee5\u5916\u306e\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304b\u3089100\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\uff09\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/span><\/p>\n<p><strong>\u52a0\u7b97\u5bfe\u8c61\u671f\u9593<\/strong><br \/>\n\u76f8\u7d9a\u958b\u59cb\u65e5\u304c\u4ee4\u548c9\u5e741\u67081\u65e5\uff5e\u4ee4\u548c12\u5e7412\u670831\u65e5\u306e\u9593\u306f\u3001\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u304c3\uff5e7\u5e74\u3068\u6bb5\u968e\u7684\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<table class=\"tbl1lc\">\n<tbody>\n<tr>\n<th colspan=\"2\" scope=\"col\">\u8d08\u4e0e\u306e\u6642\u671f<\/th>\n<th scope=\"col\">\u52a0\u7b97\u5bfe\u8c61\u671f\u9593<\/th>\n<\/tr>\n<tr>\n<td colspan=\"2\">\uff5e\u4ee4\u548c5\u5e7412\u670831\u65e5<\/td>\n<td>\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u9593<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\">\u4ee4\u548c6\u5e741\u67081\u65e5\uff5e<\/td>\n<th>\u8d08\u4e0e\u8005\u306e\u76f8\u7d9a\u958b\u59cb\u65e5<\/th>\n<td>\u2014<\/td>\n<\/tr>\n<tr>\n<td>\u4ee4\u548c6\u5e741\u67081\u65e5\uff5e\u4ee4\u548c8\u5e7412\u670831\u65e5<\/td>\n<td>\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u9593<\/td>\n<\/tr>\n<tr>\n<td>\u4ee4\u548c9\u5e741\u67081\u65e5\uff5e\u4ee4\u548c12\u5e7412\u670831\u65e5<\/td>\n<td>\u4ee4\u548c6\u5e741\u67081\u65e5\uff5e\u76f8\u7d9a\u958b\u59cb\u65e5<\/td>\n<\/tr>\n<tr>\n<td>\u4ee4\u548c13\u5e741\u67081\u65e5\uff5e<\/td>\n<td>\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u9593<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\n\t\t  <\/td>\n<\/tr>\n<tr>\n<th>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u62e1\u5145<\/th>\n<td>\u57fa\u790e\u63a7\u9664\u306a\u3057\u3000\u2192\u3000<span class=\"font100redbold\">\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u304c\u9069\u7528\u3002\u3055\u3089\u306b\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u3082\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u52a0\u7b97\u306a\u3057<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<h3 id=\"komidasi23\">2022\uff08\u4ee4\u548c\uff14\uff09\u5e74\u5ea6\u306e\u6539\u6b63<\/h3>\n<div>\n<table class=\"tbl3y\">\n<tbody>\n<tr>\n<th width=\"30%\">\u2460\u8d08\u4e0e\u671f\u9650<\/th>\n<td width=\"70%\"><span class=\"font100redbold\">\uff12\u5e74\u5ef6\u9577<\/span>\u3000\u2192\u30002023\uff08\u4ee4\u548c\uff15\uff09\u5e7412\u670831\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<th>\u2461\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/th>\n<td>1,500\u4e07\u5186\u3000\u2192\u3000<span class=\"font100redbold\">1,000\u4e07\u5186<\/span>\uff08\u7701\u30a8\u30cd\u3001\u8010\u9707\u6027\u3001\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6027\u80fd\u306b\u512a\u308c\u305f\u4f4f\u5b85\uff09<br \/>\n\t        1,000\u4e07\u5186\u3000\u2192\u3000<span class=\"font100redbold\">500\u4e07\u5186<\/span>\uff08\u4e0a\u8a18\u4ee5\u5916\u306e\u4e00\u822c\u4f4f\u5b85\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u2462\u9069\u7528\u5bfe\u8c61\u4f4f\u5b85<\/th>\n<td><span class=\"font100redbold\">\u7bc9\u5e74\u6570\u8981\u4ef6\u3092\u5ec3\u6b62<\/span><br \/>\t<br \/>\n\t        <span class=\"font100redbold\">\u65b0\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408<\/span>\uff08\u662d\u548c57\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u5efa\u7bc9\u3055\u308c\u305f\u4f4f\u5b85\u306f\u65b0\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3068\u307f\u306a\u3059\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u2463\u53d7\u8d08\u8005\u306e\u5e74\u9f62\u8981\u4ef6<\/th>\n<td>20\u6b73\u4ee5\u4e0a\u3000\u2192\u3000<span class=\"font100redbold\">18\u6b73\u4ee5\u4e0a<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>\u203b\u4e0a\u8a18\uff08\u2461\u3092\u9664\u304f\uff09\u306e\u6539\u6b63\u306f\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306b\u4fc2\u308b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u7279\u4f8b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3068\u3059\u308b<br \/>\n    \u203b\u4e0a\u8a18\u6539\u6b63\u306f\u3001\u4ee4\u548c4\u5e741\u67081\u65e5\uff08\u4e0a\u8a18\u2463\u306e\u6539\u6b63\u306f\u4ee4\u548c4\u5e744\u67081\u65e5\uff09\u4ee5\u964d\u306e\u8d08\u4e0e\u304b\u3089\u9069\u7528<\/p>\n<h2 id=\"midasi3\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u4e3b\u306a\u9069\u7528\u6761\u4ef6<\/h2>\n<div>\n<table class=\"tbl-ll\">\n<tr>\n<th width=\"34%\">&nbsp;<\/th>\n<th width=\"66%\" align=\"center\" class=\"bg_c1\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b<\/th>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u8d08\u4e0e\u8005\uff08\u610f\u601d\u8868\u660e\u53ef\u80fd\u306a\u4eba\uff09<\/th>\n<td class=\"table2\">\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3001\u7956\u7236\u6bcd\u3001\u66fe\u7956\u7236\u6bcd\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u53d7\u8d08\u8005<\/th>\n<td class=\"table2\">\u305d\u306e\u5e74\u306e\uff11\u6708\uff11\u65e5\u73fe\u5728<span class=\"font100redbold\">\u203b18\u6b73\u4ee5\u4e0a<\/span>\u306e\u76f4\u7cfb\u5351\u5c5e\u3000\u203b\u4ee4\u548c4\u5e743\u670831\u65e5\u4ee5\u524d\u306f20\u6b73\u4ee5\u4e0a<br \/>\n        \u305d\u306e\u5e74\u306e\u5408\u8a08\u6240\u5f972,000\u4e07\u5186\u4ee5\u4e0b\u306e\u8005\u306b\u9650\u308b\uff08\u65b0\u7bc9\u7b49\u3092\u3059\u308b\u4f4f\u5b85\u7528\u306e\u5bb6\u5c4b\u306e\u5e8a\u9762\u7a4d\u304c40\u33a1\u4ee5\u4e0a50\u33a1\u672a\u6e80\u306e\u5834\u5408\u306f\u30011,000\u4e07\u5186\u4ee5\u4e0b\uff09<br \/>\n        \u539f\u5247\u3001\u8d08\u4e0e\u306e\u6642\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u8005<\/td>\n<\/tr>\n<tr>\n<th height=\"128\" class=\"bold110red\">\u53d6\u5f97\u3059\u308b\u4f4f\u5b85<\/th>\n<td  class=\"bold110red\"><span class=\"table2\">\u65b0\u7bc9\u307e\u305f\u306f\u53d6\u5f97\u3057\u305f\u5bb6\u5c4b\u306e\u767b\u8a18\u7c3f\u4e0a\u306e\u5e8a\u9762\u7a4d\u306f<\/span><span class=\"font100red\">40\u33a1\u4ee5\u4e0a<\/span><span class=\"table2\">240\u33a1\u4ee5\u4e0b<br \/>\n      \u4e2d\u53e4\u4f4f\u5b85\u306e\u5834\u5408\u3001\u65b0\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u4f4f\u5b85\uff08<\/span><span class=\"font100redbold\">\u7bc9\u5e74\u6570\u8981\u4ef6\u5ec3\u6b62<\/span><span class=\"table2\">\uff09<br \/>\n      \u203b\u767b\u8a18\u7c3f\u4e0a\u306e\u5efa\u7bc9\u65e5\u4ed8\u304c\u662d\u548c57\u5e741\u67081\u65e5\u4ee5\u964d\u306a\u3089\u65b0\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3068\u307f\u306a\u3059<br \/>\n      \u5897\u6539\u7bc9\u306e\u5834\u5408\u3001\u5de5\u4e8b\u8cbb\u7528\u304c100\u4e07\u5186\u4ee5\u4e0a<\/span><\/td>\n<\/tr>\n<tr>\n<th>\u63a7\u9664\u984d\uff08\u975e\u8ab2\u7a0e\u67a0\uff09<\/th>\n<td>\n<ol>\n<li><span class=\"font100redbold\">1,000\u4e07\u5186<\/span><br \/>\n\t\t\t    \u7701\u30a8\u30cd\u3001\u8010\u9707\u307e\u305f\u306f\u30d0\u30ea\u30a2\u30d5 \u30ea\u30fc\u6027\u80fd\u306b\u304a\u3044\u3066\u4e00\u5b9a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u4f4f\u5b85\u7528\u5bb6\u5c4b<\/li>\n<li><span class=\"font100redbold\">500\u4e07\u5186<\/span><br \/>\n\t\t\t    \u4e0a\u8a18\u4ee5\u5916\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u9078\u629e\u624b\u7d9a<\/th>\n<td class=\"table2\">\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e74\uff13\u670815\u65e5\u307e\u3067\u306b\u7533\u544a\uff08\u5165\u5c45\u6e08\u3067\u3042\u308b\u3053\u3068\uff09<br \/>\n        \u203b\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u7533\u544a\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u7a0e\u7387<\/th>\n<td class=\"table2\">\u975e\u8ab2\u7a0e\u67a0\u3092\u8d85\u3048\u305f\u90e8\u5206\u306e\u8ab2\u7a0e\u7a0e\u7387<\/p>\n<p>          \u3010\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3011\u306e\u5834\u5408\uff1a<span class=\"nok\">\u8d85\u904e\u7d2f\u9032\u7a0e\u738710\uff05\uff5e55\uff05<\/span><span class=\"nok\">\uff08\uff18\u6bb5\u968e\uff09<\/span><\/p>\n<p>          \u3010\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3011\u3092\u5229\u7528\u3057\u305f\u5834\u5408\uff1a<span class=\"nok\">\u4e00\u5f8b20%<\/span><\/td>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u76f8\u7d9a\u767a\u751f\u6642\u306e\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u52a0\u7b97<\/th>\n<td class=\"table2\"><span class=\"font100_bk_bold\">\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u305f\u3081\u3001\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u52a0\u7b97\u306a\u3057<\/span><\/td>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u7279\u5225\u63a7\u9664\u306e\u8907\u6570\u9069\u7528<\/th>\n<td class=\"table2\">\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th class=\"font100_red\">\u9069\u7528\u671f\u9650<\/th>\n<td class=\"font100_red\">2026\uff08\u4ee4\u548c8\uff09\u5e7412\u670831\u65e5\u307e\u3067\u306e\u8d08\u4e0e<\/td>\n<\/tr>\n<\/table><\/div>\n<p><\/p>\n<h2 id=\"midasi4\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u7533\u544a\u65b9\u6cd5<\/h2>\n<p>\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e742\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u3092\u8a18\u8f09\u3057\u305f\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u306b\u6238\u7c4d\u306e\u8b04\u672c\u3001\u65b0\u7bc9\u3084\u53d6\u5f97\u306e\u5951\u7d04\u66f8\u306e\u5199\u3057\u306a\u3069\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u3001\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u624b\u6bb5\u306f\u2460e-Tax\uff08\u96fb\u5b50\u7533\u544a\uff09\u3001\u2461\u90f5\u4fbf\u307e\u305f\u306f\u4fe1\u66f8\u4fbf\u3067\u9001\u4ed8\u3001\u2462\u6301\u53c2\u3067\u3059\u3002\u307e\u305f\u3001\u4ee4\u548c\uff16\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304b\u3089\u2463\u30b9\u30de\u30db\u7533\u544a\u304c\u53ef\u80fd\u306b\u306a\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001<span class=\"font100redbold\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u975e\u8ab2\u7a0e\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3082\u3001110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u306f\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<div class=\"related-article\">\n<p align=\"center\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/p>\n<p align=\"center\">\u3000\u21d2<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm\" target=\"_blank\" rel=\"noopener\">\u3010\u56fd\u7a0e\u5e81\u3011\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/a>\t<\/p>\n<\/p><\/div>\n<div class=\"txtcenter\">\n        <a href=\"https:\/\/www.juken-net.com\/main\/inin\/baikyaku_lp01\/\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/kensaku\/images\/baikyaku_banner04_b.png\" width=\"670\" height=\"122\" alt=\"\u6771\u4eac\u90fd\u5fc3\u3067\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3092\u304a\u8003\u3048\u306e\u65b9\"\/><\/a>\n    <\/div>\n<hr>\n<h2 id=\"midasi5\">\u8d08\u4e0e\u7a0e\u306e\uff12\u3064\u306e\u8ab2\u7a0e\u65b9\u6cd5\u300c\u66a6\u5e74\u8ab2\u7a0e\u300d\u3068\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u300d\u306e\u6bd4\u8f03<\/h2>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/07\/AB\u6bd4\u8f03.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/07\/AB\u6bd4\u8f03.jpg\" alt=\"\" width=\"1920\" height=\"1154\" class=\"aligncenter size-full wp-image-15711\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/07\/AB\u6bd4\u8f03.jpg 1920w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/07\/AB\u6bd4\u8f03-300x180.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/07\/AB\u6bd4\u8f03-1024x615.jpg 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/07\/AB\u6bd4\u8f03-768x462.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/07\/AB\u6bd4\u8f03-1536x923.jpg 1536w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/07\/AB\u6bd4\u8f03-728x438.jpg 728w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/a>\n<p>\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u65b9\u6cd5\u306b\u306f\u300c\u66a6\u5e74\u8ab2\u7a0e\u300d\u3068\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u300d\u306e\uff12\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u751f\u524d\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306b\u4e00\u822c\u7684\u306a\u306e\u306f\u66a6\u5e74\u8ab2\u7a0e\u3067\u3001\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u5206\u306b\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u66a6\u5e74\u8ab2\u7a0e\u306e\u7a0e\u7387\u306f<span class=\"table2\">\u8d85\u904e\u7d2f\u9032\u7a0e\u7387<\/span>10\uff5e55%\u3067\u3001\u8d08\u4e0e\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u3068\u7a0e\u7387\u3082\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306f\u3001\u8d08\u4e0e\u56de\u6570\u306b\u95a2\u4fc2\u306a\u304f2,500\u4e07\u5186\u5206\u306e\u8d08\u4e0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002\u8d08\u4e0e\u91d1\u984d\u304c\u975e\u8ab2\u7a0e\u67a02,500\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001\u8d85\u904e\u5206\u4e00\u5f8b20%\u3067\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u7d2f\u9032\u8ab2\u7a0e\u5236\u306e\u66a6\u5e74\u8ab2\u7a0e\u3060\u3068\u30012,500\u4e07\u5186\u4ee5\u4e0a\u306e\u91d1\u984d\u306b\u306f50\u301c55\uff05\u3067\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u4e00\u5ea6\u3067\u591a\u304f\u306e\u8d08\u4e0e\u3092\u3057\u305f\u3044\u5834\u5408\u306b\u6709\u52b9\u3067\u3059\u3002\u3082\u3057\u3001\uff11\u5e74\u9593\uff08\uff11\u6708\uff11\u65e5\uff5e12\u670831\u65e5\uff09\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\uff08\u8ab2\u7a0e\u4fa1\u683c\uff09\u304c2,500\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u6b8b\u984d\u5206\u304c\u7fcc\u5e74\u306e\u7279\u5225\u63a7\u9664\u984d\u3068\u3057\u3066\u6301\u3061\u8d8a\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e2,500\u4e07\u5186\u306f\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u3060\u3051\u3067\u3042\u308a\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u767a\u751f\u6642\u306b\u3001\u4ed6\u306e\u751f\u524d\u8d08\u4e0e\u8ca1\u7523\u3068\u5171\u306b\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u3066\u76f8\u7d9a\u7a0e\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u969b\u3001\u65e2\u306b\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u8d08\u4e0e\u7a0e\u984d\u304c\u76f8\u7d9a\u7a0e\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u8ab2\u7a0e\u306e\u5148\u9001\u308a\u3067\u3059\u304c\u3001\u4e0a\u306e\u4e16\u4ee3\u304b\u3089\u82e5\u3044\u4e16\u4ee3\u3078\u306e\u8ca1\u7523\u306e\u65e9\u671f\u79fb\u8ee2\u3092\u4fc3\u3059\u72d9\u3044\u304c\u3042\u308a\u3001\u5341\u5206\u306a\u8cc7\u7523\u3092\u6301\u305f\u306a\u3044\u82e5\u3044\u4e16\u4ee3\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u8ca0\u62c5\u8efd\u6e1b\u3084\u3001\u6295\u8cc7\u306a\u3069\u306e\u8cc7\u7523\u5f62\u6210\u3092\u65e9\u671f\u306b\u59cb\u3081\u3089\u308c\u308b\u306a\u3069\u3001\u7d4c\u6e08\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002\u3082\u3057\u3001\u907a\u7523\u304c\u4e0d\u52d5\u7523\u306e\u5834\u5408\u306f\u3001\u76f8\u7d9a\u306e\u969b\u306b\u8d08\u4e0e\u6642\u306e\u6642\u4fa1\u3067\u907a\u7523\u306b\u52a0\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u8d08\u4e0e\u5f8c\u306b\u4e0d\u52d5\u7523\u306e\u4fa1\u5024\u304c\u4e0a\u304c\u3063\u3066\u3082\u3001\u305d\u306e\u5206\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u30012,500\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u984d\u306f\u8d08\u4e0e\u8005\u4e00\u4eba\u5f53\u305f\u308a\u306e\u984d\u3067\u3042\u308a\u3001\u4e21\u89aa\u304b\u3089\u305d\u308c\u305e\u308c\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u5408\u8a085000\u4e07\u5186\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u7236\u89aa\u3001\u6bcd\u89aa\u304c\u305d\u308c\u305e\u308c\u5225\u306e\u8ab2\u7a0e\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u7236\u89aa\u304b\u3089\u306f\u66a6\u5e74\u8ab2\u7a0e\u3067\u3001\u6bcd\u89aa\u304b\u3089\u306f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3067\u8cb0\u3046\u3068\u3044\u3046\u3084\u308a\u65b9\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<div>\n<table class=\"tbl1left\">\n<tr>\n<th width=\"27%\" rowspan=\"2\">&nbsp;<\/th>\n<th width=\"30%\" rowspan=\"2\" align=\"center\" class=\"bg_c1\">\u66a6\u5e74\u8ab2\u7a0e<\/th>\n<th colspan=\"2\" align=\"center\" class=\"bg_c1\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e<\/th>\n<\/tr>\n<tr>\n<th width=\"22%\" align=\"center\" class=\"table2\">\u4e00\u822c\u67a0<\/th>\n<th width=\"21%\" align=\"center\" class=\"table2\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1<\/th>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u8d08\u4e0e\u8005\uff08\u610f\u601d\u8868\u660e\u53ef\u80fd\u306a\u4eba\uff09<\/th>\n<td class=\"table2\">\u89aa\u65cf\u307b\u304b\u3001\u7b2c\u4e09\u8005\u304b\u3089\u306e\u8d08\u4e0e\u3092\u542b\u3080<\/td>\n<td class=\"table2\">\u305d\u306e\u5e74\uff11\u6708\uff11\u65e5\u73fe\u572860\u6b73\u4ee5\u4e0a\u306e\u7236\u6bcd\u307e\u305f\u306f\u7956\u7236\u6bcd<\/td>\n<td class=\"table2\">\u7236\u6bcd\u3001\u7956\u7236\u6bcd\u7b49\u306e\u76f4\u7cfb\u5c0a\u5c5e        \u203b\u5e74\u9f62\u5236\u9650\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u53d7\u8d08\u8005<\/th>\n<td class=\"table2\">\u5e74\u9f62\u5236\u9650\u306a\u3057<\/td>\n<td colspan=\"2\" class=\"table2\">\u305d\u306e\u5e74\uff11\u6708\uff11\u65e5\u73fe\u5728<span class=\"font100redbold\">\u203b18\u6b73\u4ee5\u4e0a<\/span>\u306e\u76f4\u7cfb\u5351\u5c5e\u3067\u3042\u308b\u63a8\u5b9a\u76f8\u7d9a\u4eba\uff08\u901a\u5e38\u306f\u5b50\u307e\u305f\u306f\u5b6b\u3001\u4e16\u8972\u76f8\u7d9a\u4eba\u3092\u542b\u3080\u3002\u990a\u5b50\u3067\u3082\u53ef\uff09<br \/>\n        \u203b\u4ee4\u548c4\u5e743\u670831\u65e5\u307e\u3067\u306f20\u6b73\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u63a7\u9664\u984d\uff08\u975e\u8ab2\u7a0e\u67a0\uff09<\/th>\n<td class=\"table2\">\u57fa\u790e\u63a7\u9664(\u6bce\u5e74\uff09<br \/>\n        <strong>\u5e74\u9593 110\u4e07\u5186<\/strong><\/p>\n<p>        \u203b\u8d08\u4e0e\u8005\u304c\u8907\u6570\u306e\u5834\u5408\u305d\u306e\u5408\u8a08<\/td>\n<td colspan=\"2\" class=\"table2\">\u7279\u5225\u63a7\u9664<br \/>\n        <strong>\u7d2f\u7a4d 2,500\u4e07\u5186<\/strong><\/p>\n<p>        \u203b\u8d08\u4e0e\u8005\u3054\u3068\u306b\u672c\u5236\u5ea6\u306e\u9078\u629e\u304c\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u9078\u629e\u624b\u7d9a<\/th>\n<td class=\"table2\">\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e742\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u7533\u544a<\/p>\n<p>        \u203b\u57fa\u790e\u63a7\u9664\u4ee5\u4e0b\u306a\u3089\u7533\u544a\u4e0d\u8981<\/td>\n<td colspan=\"2\" class=\"table2\">\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e742\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u7533\u544a<\/td>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u7a0e\u7387<\/th>\n<td class=\"table2\">\u8d85\u904e\u7d2f\u9032\u7a0e\u7387<br \/>\n        10\uff05\uff5e55\uff05\uff088\u6bb5\u968e\uff09<\/td>\n<td colspan=\"2\" class=\"table2\">\u4e00\u5f8b<span class=\"font100_red\">20\uff05<\/span><br \/>\n        \u5236\u5ea6\u9078\u629e\u5f8c\u306e\u8d08\u4e0e\u306e\u7d2f\u7a4d\u984d\u304c\u7279\u5225\u63a7\u9664\u984d\u3092\u8d85\u904e\u3057\u305f\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u76f8\u7d9a\u767a\u751f\u6642\u306e\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u52a0\u7b97<\/th>\n<td class=\"table2\"><span class=\"font100redbold\">\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185<\/span>\u306e\u8d08\u4e0e\u8ca1\u7523\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\uff08\u305d\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u3046\u3061\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u4ee5\u5916\u306e\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304b\u3089100\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\uff09\u3002 <br \/>\n        \u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u65e2\u306b\u652f\u6255\u3063\u305f\uff17\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u7a0e\u304c\u3042\u308c\u3070\u5dee\u3057\u5f15\u304f\u3002<\/td>\n<td colspan=\"2\" class=\"table2\">\u5236\u5ea6\u9069\u7528\u5f8c\u306e\u8d08\u4e0e\u8ca1\u7523\u3092\u3059\u3079\u3066\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3001\u65e2\u306b\u652f\u6255\u3063\u305f\u8d08\u4e0e\u7a0e\u304c\u3042\u308c\u3070\u5dee\u3057\u5f15\u304f\uff08\u8d08\u4e0e\u7a0e\u306e\u65b9\u304c\u9ad8\u984d\u306a\u5834\u5408\u306f\u9084\u4ed8\uff09<\/td>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u7279\u5225\u63a7\u9664\u306e\u8907\u6570\u9069\u7528<\/th>\n<td class=\"table2\">\u306a\u3057<\/td>\n<td colspan=\"2\" class=\"table2\">\u7236\u6bcd\uff08\u990a\u7236\u6bcd\uff09\u304b\u3089\u3001\u305d\u308c\u305e\u308c\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<th class=\"bg_c3\">\u9069\u7528\u671f\u9650<\/th>\n<td class=\"table2\">\u306a\u3057<\/td>\n<td class=\"table2\">\u306a\u3057<\/td>\n<td class=\"table2\">2026\u5e7412\u670831\u65e5\u307e\u3067\u306e\u8d08\u4e0e<\/td>\n<\/tr>\n<\/table>\n<\/div>\n<div class=\"box27red\">\n    <span class=\"box-title\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u6ce8\u610f\u70b9<\/span><\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u4e00\u5ea6\u5229\u7528\u3059\u308b\u3068\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u3051\u51fa\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u4e00\u5ea6\u5c4a\u3051\u51fa\u308b\u3068\u305d\u306e\u5f8c\u306e\u53d6\u308a\u6d88\u3057\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<h3 id=\"komidasi51\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u6539\u6b63<\/h3>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c\uff16\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u8d08\u4e0e\u304b\u3089\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u304a\u3044\u3066\u3082\u66a6\u5e74\u8ab2\u7a0e\u3068\u540c\u69d8\u306b\u5e74110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u3044\u3066\u3082\u3001\u5e74110\u4e07\u5186\u4ee5\u4e0b\u306e\u8d08\u4e0e\u306a\u3089\u3070\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u57fa\u790e\u63a7\u9664\u5206\u306e\u8d08\u4e0e\u8ca1\u7523\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u3082\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u66a6\u5e74\u8ab2\u7a0e\u5236\u5ea6\u306b\u3082\u6539\u6b63\u304c\u3042\u308a\u3001\u73fe\u5728\u306e\u76f8\u7d9a\u524d\uff13\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u8d08\u4e0e\u8ca1\u7523\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b\u3068\u3044\u3046\u4ed5\u7d44\u307f\u306b\u304a\u3051\u308b\u76f8\u7d9a\u524d\u671f\u9593\u304c\u3001\uff13\u5e74\u304b\u3089\uff17\u5e74\u306b\u62e1\u5927\u3055\u308c\u5b9f\u8cea\u5897\u7a0e\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u6539\u6b63\u306b\u3088\u308a\u3001<span class=\"font100redbold\">\u5e74110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u8a2d\u3051\u3089\u308c\u3001\u3055\u3089\u306b\u76f8\u7d9a\u6642\u306b\u305d\u306e\u57fa\u790e\u63a7\u9664\u5206\u304c\u52a0\u7b97\u3055\u308c\u306a\u3044\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u3092\u9078\u3076\u30e1\u30ea\u30c3\u30c8\u304c\u5897\u3048\u305f<\/span>\u3068\u8003\u3089\u3048\u308c\u307e\u3059\u3002<\/p>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei1-1.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei1-1.jpg\" alt=\"\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\uff08\u6539\u6b63\u5f8c\uff09\" width=\"2109\" height=\"1657\" class=\"alignnone size-full wp-image-20047\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei1-1.jpg 2109w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei1-1-300x236.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei1-1-1024x805.jpg 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei1-1-768x603.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei1-1-1536x1207.jpg 1536w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei1-1-2048x1609.jpg 2048w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei1-1-728x572.jpg 728w\" sizes=\"auto, (max-width: 2109px) 100vw, 2109px\" \/><\/a>\n<hr>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei2-2.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei2-2.jpg\" alt=\"\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\uff08\u6539\u6b63\u524d\uff09\" width=\"2109\" height=\"1657\" class=\"alignnone size-full wp-image-20051\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei2-2.jpg 2109w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei2-2-300x236.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei2-2-1024x805.jpg 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei2-2-768x603.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei2-2-1536x1207.jpg 1536w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei2-2-2048x1609.jpg 2048w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/08\/sozokujiseisankazei2-2-728x572.jpg 728w\" sizes=\"auto, (max-width: 2109px) 100vw, 2109px\" \/><\/a>\n<h4>\u65b0\u5236\u5ea6\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u984d\u306f\u6e1b\u5c11<\/h4>\n<table class=\"design10\">\n<tbody>\n<tr>\n<th scope=\"col\">\u5e74<\/th>\n<th scope=\"col\">\u4ee4\u548c\uff16\u5e74\u4ee5\u964d\uff08\u65b0\u5236\u5ea6\uff09<\/th>\n<th scope=\"col\">\u4ee4\u548c\uff15\u5e74\u4ee5\u524d\uff08\u65e7\u5236\u5ea6\uff09<\/th>\n<\/tr>\n<tr>\n<td>\uff11\u5e74\u76ee<\/td>\n<td>\u8ab2\u7a0e\u984d\uff10\u5186\uff08\u63a7\u96641,000\u4e07\u5186\uff09<\/td>\n<td>\u8ab2\u7a0e\u984d\uff10\u5186\uff08\u63a7\u96641,000\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td>\uff12\u5e74\u76ee<\/td>\n<td>\u8ab2\u7a0e\u984d\uff10\u5186\uff08\u63a7\u96641,000\u4e07\u5186\uff09<\/td>\n<td>\u8ab2\u7a0e\u984d\uff10\u5186\uff08\u63a7\u96641,000\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td>\uff13\u5e74\u76ee<\/td>\n<td>\u8ab2\u7a0e\u984d<span class=\"font120redbold\">34\u4e07\u5186<\/span>\uff08\u63a7\u9664830\u4e07\u5186\uff09<\/td>\n<td>\u8ab2\u7a0e\u984d<span class=\"font120redbold\">100\u4e07\u5186<\/span>\uff08\u63a7\u9664500\u4e07\u5186\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3 id=\"komidasi52\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306e\u4f75\u7528<\/h3>\n<p>\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u3068\u300c\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u300d\u3092\u4f75\u7528\u3057\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e\u67a0\u306f\u3001<span class=\"font100redbold\">\u305d\u308c\u305e\u308c\u306e\u975e\u8ab2\u7a0e\u67a0\u3092\u5408\u8a08\u3057\u305f\u6700\u59273,500\u4e07\u5186\uff08\u7701\u30a8\u30cd\u6027\u80fd\u3001\u8010\u9707\u6027\u80fd\u307e\u305f\u306f\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6027\u80fd\u306b\u304a\u3044\u3066\u4e00\u5b9a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u4f4f\u5b85\u306e\u5834\u5408\u3002\u305d\u308c\u4ee5\u5916\u306e\u4e00\u822c\u4f4f\u5b85\u306f3,000\u4e07\u5186\uff09<\/span>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u975e\u8ab2\u7a0e\u67a0\u3092\u8d85\u3048\u305f\u8d08\u4e0e\u91d1\u984d\u306f\u4e00\u5f8b20%\u3067\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u6642\u306b\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5206\u306e2,500\u4e07\u5186\u306e\u8d08\u4e0e\u91d1\u984d\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"related-article\">\n<p align=\"center\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\uff08\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\uff09\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3053\u3061\u3089 <br \/>\n\t    &#x25b6;<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4503.htm\" target=\"_blank\" rel=\"noopener\">\u3010\u56fd\u7a0e\u5e81\u3011\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u306e\u7279\u4f8b<\/a>\n      <\/p>\n<p align=\"center\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\uff08\u4e00\u822c\uff09\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3053\u3061\u3089 <br \/>\n      &#x25b6;<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\" target=\"_blank\" rel=\"noopener\">\u3010\u56fd\u7a0e\u5e81\u3011\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e<\/a>\n      <\/p>\n<\/p><\/div>\n<h2 id=\"midasi6\">\u6ce8\u610f\uff01\u76f8\u7d9a\u306b\u3057\u305f\u65b9\u304c\u5f97\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082<\/h2>\n<p>\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u306e\u3042\u308b\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u3067\u3059\u304c\u3001\u5c06\u6765\u3001\u89aa\u306e\u81ea\u5b85\u3092\u76f8\u7d9a\u3059\u308b\u4e88\u5b9a\u306e\u3042\u308b\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4ea1\u304f\u306a\u3063\u305f\u89aa\u304b\u3089\u81ea\u5b85\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u3063\u305f\u6642\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3067\u571f\u5730\u306e\u8a55\u4fa1\u984d\u304c\u6700\u592780\uff05\u3082\u4e0b\u304c\u308a\u3001\u7bc0\u7a0e\u52b9\u679c\u306e\u9ad8\u3044\u300c<a href=\"https:\/\/www.juken-net.com\/main\/kaidoki\/propertytax\/#syokibo\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/a>\u300d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306b\u306f\u3001\u81ea\u5b85\u3092\u76f8\u7d9a\u3059\u308b\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u300c\u914d\u5076\u8005\u300d\u307e\u305f\u306f\u300c\u540c\u5c45\u3057\u3066\u3044\u305f\u89aa\u65cf\u300d\u3068\u3044\u3046\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3082\u3057\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u4f7f\u3063\u3066\u89aa\u306e\u81ea\u5b85\u3092\u65e2\u306b\u53d6\u5f97\u3057\u3066\u3044\u305f\u308a\u3001\u89aa\u304b\u3089\u306e\u8cc7\u91d1\u63f4\u52a9\u3067\u624b\u306b\u5165\u308c\u305f\u5bb6\u306b\u5225\u5c45\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u3053\u306e\u7279\u4f8b\u304c\u4f7f\u7528\u3067\u304d\u307e\u305b\u3093\u3002 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src=\"https:\/\/www.juken-net.com\/main\/images\/feature\/tokyo14\/lnk_jigyoyo_off.gif\" width=\"200\" height=\"50\" alt=\"\u4e8b\u696d\u7528\u691c\u7d22\"><\/a>\n  <\/div>\n<\/div>\n<p><!-- wrapper end --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f4f\u5b85\u306e\u8cb7\u3044\u6642\u3092\u898b\u6975\u3081\u308b\u305f\u3081\u306e\u91d1\u5229\u52d5\u5411\u3084\u7a0e\u5236\u306a\u3069\u306e\u307e\u3068\u3081\u30b5\u30a4\u30c8 \u4f4f\u5b85\u5e02\u58342026 2026\u5e74\u5ea6\u4f4f\u5b85\u512a\u9047\u7a0e\u5236\u4e00\u89a7 2026\u5e74 \u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u89e3\u8aac\u3000\u975e\u8ab2\u7a0e\u7279\u4f8b\u306e\u5909\u66f4\u70b9\u3084\u5ef6\u9577\u3067\u8d08\u4e0e\u7a0e\u306f\u3069\u3046\u306a\u308b\uff1f \u671f\u9593 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