{"id":14753,"date":"2024-04-28T16:09:44","date_gmt":"2024-04-28T07:09:44","guid":{"rendered":"https:\/\/www.juken-net.com\/main\/?p=14753"},"modified":"2026-02-05T15:54:12","modified_gmt":"2026-02-05T06:54:12","slug":"%e3%80%90%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%8c%e5%bf%85%e8%a6%81%ef%bc%9f%e3%80%91%e4%bd%8f%e5%ae%85%e5%8f%96%e5%be%97%e8%b3%87%e9%87%91%e8%b4%88%e4%b8%8e%e3%81%ae%e7%89%b9%e4%be%8b%e3%81%a8","status":"publish","type":"post","link":"https:\/\/www.juken-net.com\/main\/feature\/housing-acquisition-tax\/","title":{"rendered":"\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7533\u544a\u306f\u78ba\u5b9a\u7533\u544a\uff1f\uff5c\u5fc5\u8981\u66f8\u985e\u4e00\u89a7\u30fb\u5165\u624b\u5148\u30fb\u63d0\u51fa\u6642\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac"},"content":{"rendered":"<link href=\"https:\/\/www.juken-net.com\/main\/css_file\/feature\/housing-acquisition\/housing-acuisition_style.css\" rel=\"stylesheet\" type=\"text\/css\">\n<p>\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u52d8\u9055\u3044\u3057\u3084\u3059\u3044\u90e8\u5206\u3067\u3059\u304c\u3001\u78ba\u5b9a\u7533\u544a\u3068\u8d08\u4e0e\u7a0e\u7533\u544a\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306f\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u7533\u544a\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u304c\u3001\u8d08\u4e0e\u7a0e\u7533\u544a\u306f\u8ca1\u7523\u3092\u8b72\u308a\u53d7\u3051\u305f\u969b\u306b\u884c\u3046\u624b\u7d9a\u304d\u3067\u3059\u3002\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u969b\u3001\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u8d08\u4e0e\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u3067\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002 <\/p>\n<p>\u305f\u3060\u3057\u3001\u4e16\u9593\u4e00\u822c\u3067\u306f\u30012\u6708\u301c3\u6708\u306b\u7a0e\u52d9\u7f72\u3078\u884c\u3063\u3066\u7a0e\u91d1\u306e\u5831\u544a\u3092\u3059\u308b\u3053\u3068\u3092\u307e\u3068\u3081\u3066\u300c\u78ba\u5b9a\u7533\u544a\u300d\u3068\u547c\u3076\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u7533\u544a\u671f\u9593\uff082\u67081\u65e5\uff5e3\u670815\u65e5\uff09\u306f\u78ba\u5b9a\u7533\u544a\u671f\u9593\uff082\u670816\u65e5\uff5e3\u670815\u65e5\uff09\u3068\u307b\u307c\u540c\u6642\u671f\u306b\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u969b\u3082\u300c\u8d08\u4e0e\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u300d\u3068\u3044\u3063\u305f\u8868\u73fe\u304c\u4fbf\u5b9c\u4e0a\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u4f4f\u5b85\u6240\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u300c\u4f4f\u5b85\u6240\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u300d\u3092\u4f7f\u3063\u3066\u4f4f\u5c45\u3092\u8cfc\u5165\u4e88\u5b9a\u306e\u65b9\u306f\u3001\u5185\u5bb9\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u5fc5\u8981\u306a\u66f8\u985e\u306a\u3069\u671f\u9650\u5185\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u65e9\u3081\u306e\u6e96\u5099\u3092\u3057\u307e\u3057\u3087\u3046\u3002 <\/p>\n<div class=\"toc-001\">\n<div>\n        \u76ee\u6b21<br \/>\n        <label><input type=\"checkbox\"\/><\/label>\n  <\/div>\n<ul>\n<li>\n\t\t\t<a href=\"#midasi1\"><strong>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3068\u306f<\/strong><\/a><\/p>\n<ul>\n<li><a href=\"#komidasi11\">\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u9650\u5ea6\u984d<\/a><\/li>\n<li><a href=\"#komidasi12\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u8981\u4ef6<\/a><\/li>\n<\/ul>\n<\/li>\n<li>\n            <a href=\"#midasi2\"><strong>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u969b\u306e\u8d08\u4e0e\u7a0e\u7533\u544a\u306e\u6d41\u308c<\/strong><\/a><\/p>\n<ul>\n<li><a href=\"#komidasi21\">\u8d08\u4e0e\u3092\u53d7\u3051\u308b<\/a><\/li>\n<li><a href=\"#komidasi22\">\u4f4f\u5c45\u3092\u8cfc\u5165\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi23\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046<\/a><\/li>\n<\/ul>\n<\/li>\n<li>\n          <a href=\"#midasi3\"><strong>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7533\u544a\u3067\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e<\/strong><\/a><\/p>\n<ul>\n<li><a href=\"#komidasi31\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7533\u544a\uff1a\u5fc5\u8981\u66f8\u985e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#midasi4\"><strong>\u2460\u8d08\u4e0e\u305d\u306e\u3082\u306e\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/strong><\/a><\/li>\n<li><a href=\"#midasi5\"><strong>\u2461\u4f4f\u5b85\u53d6\u5f97\u306b\u4f7f\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/strong><\/a><\/li>\n<li><a href=\"#midasi6\"><strong>\u2462\u4f4f\u5b85\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3092\u793a\u3059\u66f8\u985e\uff08\u91cd\u8981\uff09<\/strong><\/a><\/li>\n<li><a href=\"#midasi7\"><strong>\u2463\u7533\u544a\u66f8\u30fb\u7279\u4f8b\u9069\u7528\u306b\u5fc5\u9808\u306e\u7a0e\u52d9\u66f8\u985e<\/strong><\/a><\/li>\n<li><a href=\"#midasi8\"><strong>\u2464\u8d08\u4e0e\u8005\u30fb\u53d7\u8d08\u8005\u306b\u95a2\u3059\u308b\u78ba\u8a8d\u66f8\u985e<\/strong><\/a><\/li>\n<li><a href=\"#midasi9\"><strong>\u2465\u8cc7\u91d1\u306e\u8d08\u4e0e\u30fb\u652f\u6255\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u5fc5\u8981\u306b\u5fdc\u3058\u3066\uff09<\/strong><\/a><\/li>\n<li><a href=\"#midasi10\"><strong>\u5fc5\u8981\u66f8\u985e\u306e\u5165\u624b\u5148\u307e\u3068\u3081\u3010\u4e00\u89a7\u3011<\/strong><\/a><\/li>\n<li><a href=\"#midasi11\"><strong>\u7533\u544a\u6642\u306e\u6ce8\u610f\u70b9<\/strong><\/a><\/li>\n<li>\n          <a href=\"#midasi12\"><strong>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/strong><\/a><\/p>\n<ul>\n<li><a href=\"#komidasi121\">\uff31\uff0e\u8d08\u4e0e\u7a0e\u304c110\u4e07\u5186\u4ee5\u5185\u306a\u3089\u7533\u544a\u306f\u4e0d\u8981\uff1f<\/a><\/li>\n<li><a href=\"#komidasi122\">\uff31\uff0e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3068110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u306f\u4f75\u7528\u3067\u304d\u308b\uff1f<\/a><\/li>\n<li><a href=\"#komidasi123\">\uff31\uff0e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7533\u544a\u306f\u3044\u3064\u884c\u3046\uff1f<\/a><\/li>\n<li><a href=\"#komidasi124\">\uff31\uff0e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3068\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u4f75\u7528\u3067\u304d\u308b\uff1f<\/a><\/li>\n<\/ul>\n<\/li>\n<li>\n          <a href=\"#midasi13\"><strong>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u3092\u6d3b\u7528\u3057\u3001\u7533\u544a\u3082\u6f0f\u308c\u306e\u306a\u3044\u3088\u3046\u884c\u3044\u307e\u3057\u3087\u3046<\/strong><\/a>\n        <\/li>\n<\/ul>\n<\/div>\n<h2 id=\"midasi1\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3068\u306f<\/h2>\n<p>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3068\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u306e\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u5236\u5ea6\uff08\u671f\u9593\uff1a\u4ee4\u548c8\u5e7412\u670831\u65e5\u307e\u3067\uff09\u3067\u3059\u3002\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\u306e\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u8d08\u4e0e\u3067\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u5bb6\u5c4b\u306e\u65b0\u7bc9\u3084\u53d6\u5f97\u3001\u5897\u6539\u7bc9\u306a\u3069\u306e\u91d1\u92ad\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002\u975e\u8ab2\u7a0e\u306e\u9650\u5ea6\u984d\u306f\u3001\u7701\u30a8\u30cd\u7b49\u4f4f\u5b85\u3068\u305d\u308c\u4ee5\u5916\u3067\u6b21\u306e\u3088\u3046\u306b\u7570\u306a\u308a\u307e\u3059\u3002 <\/p>\n<h3 id=\"komidasi11\">\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u9650\u5ea6\u984d<\/h3>\n<table class=\"tbl-center\">\n<tbody>\n<tr>\n<th scope=\"col\">\u7701\u30a8\u30cd\u7b49\u4f4f\u5b85\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408<\/th>\n<th scope=\"col\">\u305d\u308c\u4ee5\u5916\u306e\u4f4f\u5b85\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408<\/th>\n<\/tr>\n<tr>\n<td>1000\u4e07\u5186<\/td>\n<td>500\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u7701\u30a8\u30cd\u7b49\u4f4f\u5b85\uff1a\u56fd\u304c\u5b9a\u3081\u305f\u4e00\u5b9a\u4ee5\u4e0a\u306e\u6027\u80fd\uff08\u7701\u30a8\u30cd\u30fb\u8010\u9707\u30fb\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\uff09\u3092\u6301\u3064\u3001\u8cea\u306e\u9ad8\u3044\u4f4f\u5b85\u306e\u3053\u3068<\/p>\n<h3 id=\"komidasi12\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u8981\u4ef6<\/h3>\n<p>\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u6b21\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u3063\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box1\">\n<p>\u30fb\u8d08\u4e0e\u8005\u306e\u76f4\u7cfb\u5351\u5c5e\u3067\u3042\u308b\u3053\u3068<\/p>\n<p>\u30fb\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u306b18\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068 <\/p>\n<p>\u30fb\u6240\u5f97\u91d1\u984d\u304c2,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/p>\n<p>\u30fb\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u8d08\u4e0e\u91d1\u3092\u5168\u984d\u4f7f\u7528\u3059\u308b\u3053\u3068<\/p>\n<p>\u30fb\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u5c45\u4f4f\u307e\u305f\u306f\u5c45\u4f4f\u4e88\u5b9a\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3067\u306f\u3001\u7236\u6bcd\u3082\u3057\u304f\u306f\u7956\u7236\u6bcd\u304b\u3089\u63f4\u52a9\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u990a\u5b50\u306e\u5834\u5408\u3082\u8a72\u5f53\u3057\u307e\u3059\u304c\u3001\u914d\u5076\u8005\u306e\u76f4\u7cfb\u5c0a\u5c5e\u306f\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u53d7\u3051\u53d6\u308b\u4eba\u306e\u6240\u5f97\u306b\u3082\u6761\u4ef6\u304c\u3042\u308a\u3001\u8d08\u4e0e\u306e\u5e74\u306e\u5408\u8a08\u6240\u5f97\u304c2,000\u4e07\u5186\u4ee5\u4e0b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5bb6\u3092\u8cfc\u5165\u3059\u308b\u307e\u3067\u3001\u5bb6\u306b\u4f4f\u3080\u307e\u3067\u306e\u671f\u9650\u3082\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3082\u8d08\u4e0e\u306e\u7fcc\u5e74\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u53d6\u5f97\u3059\u308b\u4f4f\u5c45\u306b\u95a2\u3057\u3066\u3082\u3001\u7701\u30a8\u30cd\u3084\u8010\u9707\u6027\u306b\u512a\u308c\u3066\u3044\u308b\u3053\u3068\u3084\u3001\u5e8a\u9762\u7a4d\u306a\u3069\u7d30\u304b\u306a\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"linkbox\">\n<p>&#x25b6;<a href=\"https:\/\/www.juken-net.com\/main\/feature\/housing-acquisition-condition\/#midasi2\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3068\u306a\u308b\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u3055\u3089\u306b\u8a73\u3057\u304f\u898b\u308b<\/a><\/p>\n<\/div>\n<h2 id=\"midasi2\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u969b\u306e\u8d08\u4e0e\u7a0e\u7533\u544a\u306e\u6d41\u308c <\/h2>\n<p>\u4f4f\u5b85\u6240\u5f97\u8cc7\u91d1\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u8d08\u4e0e\u7a0e\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box1\">\n<p><a href=\"#komidasi21\">\uff11\uff0e\u8d08\u4e0e\u3092\u53d7\u3051\u308b<\/a><\/p>\n<p><a href=\"#komidasi22\">\uff12\uff0e\u4f4f\u5c45\u3092\u8cfc\u5165\u3059\u308b<\/a><\/p>\n<p><a href=\"#komidasi23\">\uff13\uff0e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046<\/a><\/p>\n<\/div>\n<h3 id=\"komidasi21\">\uff11\uff0e\u8d08\u4e0e\u3092\u53d7\u3051\u308b<\/h3>\n<p>\u3069\u306e\u4f4f\u5c45\u3092\u8cfc\u5165\u3059\u308b\u304b\u6c7a\u5b9a\u3057\u305f\u3089\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u307e\u3059\u3002\u8d08\u4e0e\u306f\u7533\u544a\u3092\u884c\u3046\u524d\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u53d7\u3051\u53d6\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u53d7\u3051\u53d6\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u305a\u308c\u3066\u3057\u307e\u3046\u3068\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p> \u592b\u5a66\u3067\u8cfc\u5165\u3059\u308b\u5834\u5408\u306b\u4f4f\u5b85\u3092\u5171\u6709\u540d\u7fa9\u306b\u3059\u308b\u3068\u3001\u305d\u308c\u305e\u308c\u304c\u7279\u4f8b\u3092\u5229\u7528\u3067\u304d\u3001\u975e\u8ab2\u7a0e\u984d\u304c\uff12\u500d\u306b\u306a\u308a\u307e\u3059\u3002\u5171\u6709\u540d\u7fa9\u306b\u3059\u308b\u969b\u306b\u306f\u3001\u305d\u308c\u3092\u898b\u8d8a\u3057\u3066\u53d7\u3051\u53d6\u308b\u984d\u3092\u6c7a\u3081\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002 <\/p>\n<h3 id=\"komidasi22\">\uff12\uff0e\u4f4f\u5c45\u3092\u8cfc\u5165\u3059\u308b<\/h3>\n<p>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5f8c\u306b\u3001\u4f4f\u5c45\u3092\u8cfc\u5165(\u65b0\u7bc9\u30fb\u5897\u7bc9)\u3057\u307e\u3059\u3002\u4f4f\u5c45\u306e\u8cfc\u5165\u306b\u95a2\u3057\u3066\u3082\u3001\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u7533\u544a\u307e\u3067\u306b\u4f4f\u5c45\u3092\u53d6\u5f97\u3001\u5c45\u4f4f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u7279\u4f8b\u306e\u9069\u7528\u306b\u306f\u3001\u4f4f\u5b85\u306e\u5e8a\u9762\u7a4d\u304c40\u33a1\u4ee5\u4e0a240\u33a1\u4ee5\u4e0b\u3067\u3042\u308b\u306a\u3069\u3001\u53d6\u5f97\u3059\u308b\u4f4f\u5c45\u306b\u3082\u7d30\u304b\u306a\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u524d\u306b\u3088\u304f\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002 <\/p>\n<p>\u4f4f\u5c45\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm#:~:text=\u4f4f\u5b85\u7528\u306e\u5bb6\u5c4b\u306e\u65b0\u7bc9\u3001\u53d6\u5f97\u307e\u305f\u306f\u5897\u6539\u7bc9\u7b49\u306e\u8981\u4ef6\" target=\"new\" rel=\"noopener\">\u4f4f\u5b85\u7528\u306e\u5bb6\u5c4b\u306e\u65b0\u7bc9\u3001\u53d6\u5f97\u307e\u305f\u306f\u5897\u6539\u7bc9\u7b49\u306e\u8981\u4ef6<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002 <\/p>\n<h3 id=\"komidasi23\">\uff13\uff0e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046<\/h3>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u7fcc\u5e74\u306e2\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u884c\u3044\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306e\u66f8\u985e\u3068\u3001\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u7533\u544a\u3057\u306a\u3044\u3068\u7279\u4f8b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u6b21\u9805\u3067\u3001\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<hr>\n<h2 id=\"midasi3\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7533\u544a\u3067\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e<\/h2>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/04\/\u753b\u50cf2-2.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/04\/\u753b\u50cf2-2.jpg\" alt=\"\" width=\"1299\" height=\"975\" class=\"alignnone size-full wp-image-14756\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/04\/\u753b\u50cf2-2.jpg 1299w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/04\/\u753b\u50cf2-2-300x225.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/04\/\u753b\u50cf2-2-1024x769.jpg 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/04\/\u753b\u50cf2-2-768x576.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2024\/04\/\u753b\u50cf2-2-728x546.jpg 728w\" sizes=\"auto, (max-width: 1299px) 100vw, 1299px\" \/><\/a>\n<h3 id=\"komidasi31\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7533\u544a\uff1a\u5fc5\u8981\u66f8\u985e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h3>\n<table class=\"tbl-chklist\">\n<tbody>\n<tr>\n<th scope=\"col\">\u5206\u985e<\/th>\n<th scope=\"col\">\u5fc5\u8981\u66f8\u985e\u540d<\/th>\n<th scope=\"col\">\u30c1\u30a7\u30c3\u30af<\/th>\n<\/tr>\n<tr>\n<td><strong>\u2460\u8d08\u4e0e\u306e\u8a3c\u660e<\/strong><\/td>\n<td>\u8d08\u4e0e\u5951\u7d04\u66f8\uff08\u307e\u305f\u306f\u8d08\u4e0e\u306e\u4e8b\u5b9f\u304c\u5206\u304b\u308b\u66f8\u985e\uff09<\/td>\n<td>\u25a1<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><strong>\u2461\u4f4f\u5b85\u53d6\u5f97\u306e\u8a3c\u660e<\/strong><\/td>\n<td>\u4f4f\u5b85\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\uff08\u307e\u305f\u306f\u8acb\u8ca0\u5951\u7d04\u66f8\uff09\u306e\u5199\u3057<\/td>\n<td>\u25a1<\/td>\n<\/tr>\n<tr>\n<td>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\uff09\u3010\u5efa\u7269\u30fb\u571f\u5730\u3011<\/td>\n<td>\u25a1<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><strong>\u2462\u4f4f\u5b85\u6027\u80fd\u306e\u8a3c\u660e<\/strong><\/td>\n<td>\u4f4f\u5b85\u7528\u5bb6\u5c4b\u8a3c\u660e\u66f8\u307e\u305f\u306f\u691c\u67fb\u6e08\u8a3c\u306e\u5199\u3057<\/td>\n<td>\u25a1<\/td>\n<\/tr>\n<tr>\n<td>\u3010\u7701\u30a8\u30cd\u7b49\u4f4f\u5b85\u306e\u5834\u5408\u3011\u6027\u80fd\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3000\u203b\u975e\u8ab2\u7a0e\u67a0\u3092\u62e1\u5927\u3059\u308b\u5834\u5408<\/td>\n<td>\u25a1<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><strong>\u2463\u7533\u544a\u66f8\uff08\u7a0e\u52d9\u66f8\u985e\uff09<\/strong><\/td>\n<td>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\uff08\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e00\u8868\u306e\u4e8c\uff09<\/td>\n<td>\u25a1<\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/td>\n<td>\u25a1<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><strong>\u2464\u672c\u4eba\u30fb\u95a2\u4fc2\u78ba\u8a8d<\/strong><\/td>\n<td>\u53d7\u8d08\u8005\u306e\u6238\u7c4d\u8b04\u672c\uff08\u307e\u305f\u306f\u6284\u672c\uff09<\/td>\n<td>\u25a1<\/td>\n<\/tr>\n<tr>\n<td>\u53d7\u8d08\u8005\u306e\u6238\u7c4d\u306e\u9644\u7968\u307e\u305f\u306f\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/td>\n<td>\u25a1<\/td>\n<\/tr>\n<tr>\n<td><strong>\u2465\u8cc7\u91d1\u306e\u6d41\u308c\u8a3c\u660e<\/strong><\/td>\n<td>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u66f8\u985e\uff08\u901a\u5e33\u306e\u30b3\u30d4\u30fc\u7b49\uff09<\/td>\n<td>\u25a1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"midasi4\">\u2460\u8d08\u4e0e\u305d\u306e\u3082\u306e\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/h2>\n<h3>\u8d08\u4e0e\u5951\u7d04\u66f8\uff08\u307e\u305f\u306f\u8d08\u4e0e\u306e\u4e8b\u5b9f\u304c\u5206\u304b\u308b\u66f8\u985e\uff09<\/h3>\n<ul class=\"kajodisc\">\n<li>\u5185\u3000\u5bb9\uff1a\u3000\u8ab0\u304b\u3089\u8ab0\u3078\u3001\u3044\u304f\u3089\u8d08\u4e0e\u3055\u308c\u305f\u304b\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/li>\n<li>\u5165\u624b\u5148\uff1a\u3000\u81ea\u4f5c\uff08\u66f8\u9762\u3067\u4f5c\u6210\uff09\u3001\u307e\u305f\u306f\u9280\u884c\u632f\u8fbc\u306e\u8a18\u9332\uff0b\u899a\u66f8\u306a\u3069<\/li>\n<p>\u203b\u65e5\u4ed8\u30fb\u91d1\u984d\u30fb\u8d08\u4e0e\u8005\/\u53d7\u8d08\u8005\u306e\u7f72\u540d\u62bc\u5370\u304c\u3042\u308b\u3068\u5b89\u5fc3<\/p>\n<\/ul>\n<h2 id=\"midasi5\">\u2461\u4f4f\u5b85\u53d6\u5f97\u306b\u4f7f\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/h2>\n<h3>\u4f4f\u5b85\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\uff08\u8acb\u8ca0\u5951\u7d04\u66f8\uff09\u306e\u5199\u3057<\/h3>\n<ul class=\"kajodisc\">\n<li>\u5185\u3000\u5bb9\uff1a\u3000\u4f4f\u5b85\u53d6\u5f97\u306e\u4e8b\u5b9f\u3001\u5951\u7d04\u65e5\u30fb\u53d6\u5f97\u4fa1\u984d\u30fb\u5efa\u7269\u306e\u5e8a\u9762\u7a4d\u306a\u3069\u306e\u78ba\u8a8d<\/li>\n<li>\u5165\u624b\u5148\uff1a\u3000\u624b\u5143\u306e\u63a7\u3048\uff08\u4e0d\u52d5\u7523\u4f1a\u793e\u30fb\u5efa\u7bc9\u4f1a\u793e\u3068\u306e\u5951\u7d04\u6642\u66f8\u985e\uff09<\/li>\n<p>\u203b\u30de\u30f3\u30b7\u30e7\u30f3\u30fb\u6238\u5efa\u3066\u30fb\u6ce8\u6587\u4f4f\u5b85\u3044\u305a\u308c\u3082\u5fc5\u8981<\/p>\n<\/ul>\n<h3>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u5efa\u7269\u30fb\u571f\u5730\uff09<\/h3>\n<ul class=\"kajodisc\">\n<li>\u5185\u3000\u5bb9\uff1a\u3000\u5efa\u7269\u306e\u65b0\u7bc9\u65e5\uff08\u53d6\u5f97\u65e5\uff09\u3001\u5e8a\u9762\u7a4d\u3001\u6240\u6709\u6a29\u306e\u767b\u8a18\u306a\u3069\u3092\u516c\u7684\u306b\u8a3c\u660e<\/li>\n<li>\u5165\u624b\u5148\uff1a\u3000<a href=\"https:\/\/www.touki-kyoutaku-online.moj.go.jp\/\" target=\"new\" rel=\"noopener\">\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\uff5c\u6cd5\u52d9\u5c40<\/a> \u307e\u305f\u306f\u6700\u5bc4\u308a\u306e\u6cd5\u52d9\u5c40\u7a93\u53e3 <\/li>\n<\/ul>\n<h2 id=\"midasi6\">\u2462\u4f4f\u5b85\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3092\u793a\u3059\u66f8\u985e\uff08\u91cd\u8981\uff09<\/h2>\n<h3>\u4f4f\u5b85\u7528\u5bb6\u5c4b\u8a3c\u660e\u66f8 \u307e\u305f\u306f \u691c\u67fb\u6e08\u8a3c\u306e\u5199\u3057<\/h3>\n<ul class=\"kajodisc\">\n<li>\u5185\u3000\u5bb9\uff1a\u3000\u65b0\u7bc9\u30fb\u4e00\u5b9a\u57fa\u6e96\u3092\u6e80\u305f\u3059\u4f4f\u5b85\u3067\u3042\u308b\u3053\u3068\u306e\u78ba\u8a8d<\/li>\n<li>\u5165\u624b\u5148\uff1a\u3000\u5e02\u533a\u753a\u6751\u5f79\u5834\uff08\u4f4f\u5b85\u5bb6\u5c4b\u8a3c\u660e\u66f8\uff09\u3001\u5efa\u7bc9\u4f1a\u793e\uff08\u691c\u67fb\u6e08\u8a3c\uff09 <\/li>\n<\/ul>\n<h3>\u3010\u7701\u30a8\u30cd\u7b49\u4f4f\u5b85\u306e\u5834\u5408\u3011\u6027\u80fd\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/h3>\n<ul class=\"kajodisc\">\n<li>\u5185\u3000\u5bb9\uff1a\u3000\u7701\u30a8\u30cd\u4f4f\u5b85\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306e\u8a3c\u660e\u203b\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u4e0a\u4e57\u305b\uff08500\u4e07\u5186\u5897\uff09\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u5fc5\u8981<\/li>\n<li>\u66f8\u985e\u4f8b\uff1a\u3000\u4f4f\u5b85\u6027\u80fd\u8a55\u4fa1\u66f8\u30fb\u9577\u671f\u512a\u826f\u4f4f\u5b85\u8a8d\u5b9a\u901a\u77e5\u66f8\u30fb\u4f4e\u70ad\u7d20\u5efa\u7bc9\u7269\u8a8d\u5b9a\u901a\u77e5\u66f8<\/li>\n<li>\u5165\u624b\u5148\uff1a\u3000\u5efa\u7bc9\u4f1a\u793e\u30fb\u4f4f\u5b85\u30e1\u30fc\u30ab\u30fc\u30fb\u767b\u9332\u4f4f\u5b85\u6027\u80fd\u8a55\u4fa1\u6a5f\u95a2\u306a\u3069<\/li>\n<\/ul>\n<h2 id=\"midasi7\">\u2463\u7533\u544a\u66f8\u30fb\u7279\u4f8b\u9069\u7528\u306b\u5fc5\u9808\u306e\u7a0e\u52d9\u66f8\u985e<\/h2>\n<p>\u7533\u544a\u306e\u6838\u3068\u306a\u308b\u66f8\u985e\u3067\u3059\u3002\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u5165\u624b\u3059\u308b\u304b\u3001\u56fd\u7a0e\u5e81\u30b5\u30a4\u30c8\u3067\u4f5c\u6210\u30fb\u5370\u5237\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\uff08\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e00\u8868\u306e\u4e8c\uff09<\/h3>\n<ul class=\"kajodisc\">\n<li>\u5185\u3000\u5bb9\uff1a\u3000\u8d08\u4e0e\u7a0e\u306e\u984d\u3092\u8a08\u7b97\u30fb\u7533\u544a\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3002\u7279\u4f8b\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u300c\u7b2c\u4e00\u8868\u306e\u4e8c\u300d\u3082\u5fc5\u8981<\/li>\n<li>\u5165\u624b\u5148\uff1a\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2025\/01.htm\" target=\"new\" rel=\"noopener\">\u7533\u544a\u66f8\u7b49\u7528\u7d19\u4e00\u89a7\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u7a0e\u52d9\u7f72\u3001e-Tax<\/li>\n<\/ul>\n<h3>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/h3>\n<ul class=\"kajodisc\">\n<li>\u5185\u3000\u5bb9\uff1a\u3000\u7279\u4f8b\u306e\u9069\u7528\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a08\u7b97\u30fb\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u66f8\u985e<\/li>\n<li>\u5165\u624b\u5148\uff1a\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2025\/01.htm\" target=\"new\" rel=\"noopener\">\u7533\u544a\u66f8\u7b49\u7528\u7d19\u4e00\u89a7\uff5c\u56fd\u7a0e\u5e81<\/a>\uff08\u7533\u544a\u66f8\u69d8\u5f0f\u4e00\u5f0f\u306b\u542b\u307e\u308c\u308b\uff09<\/li>\n<\/ul>\n<h2 id=\"midasi8\">\u2464\u8d08\u4e0e\u8005\u30fb\u53d7\u8d08\u8005\u306b\u95a2\u3059\u308b\u78ba\u8a8d\u66f8\u985e<\/h2>\n<p>\u8d08\u4e0e\u3092\u3059\u308b\u4eba\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\uff09\u3068\u3001\u53d7\u3051\u308b\u4eba\uff08\u5b50\u30fb\u5b6b\uff09\u306e\u95a2\u4fc2\u3084\u3001\u5e74\u9f62\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u53d7\u8d08\u8005\u306e\u6238\u7c4d\u8b04\u672c\uff08\u307e\u305f\u306f\u6284\u672c\uff09<\/h3>\n<ul class=\"kajodisc\">\n<li>\u5185\u3000\u5bb9\uff1a\u3000\u8d08\u4e0e\u8005\u304c\u76f4\u7cfb\u5c0a\u5c5e\uff08\u89aa\u3084\u7956\u7236\u6bcd\uff09\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3057\u307e\u3059\u3002\u203b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u65e5\u4ee5\u964d\u306b\u767a\u884c\u3055\u308c\u305f\u3082\u306e<\/li>\n<li>\u5165\u624b\u5148\uff1a\u3000\u672c\u7c4d\u5730\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834\u7a93\u53e3\u3001\u307e\u305f\u306f\u90f5\u9001\u8acb\u6c42<\/li>\n<\/ul>\n<h3>\u6238\u7c4d\u306e\u9644\u7968 \u307e\u305f\u306f \u4f4f\u6c11\u7968<\/h3>\n<ul class=\"kajodisc\">\n<li>\u5185\u3000\u5bb9\uff1a\u3000\u8d08\u4e0e\u6642\u306e\u4f4f\u6240\u30fb\u5c45\u4f4f\u8981\u4ef6\u306e\u78ba\u8a8d\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u305d\u306e\u4f4f\u5b85\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u8a3c\u660e<\/li>\n<li>\u5165\u624b\u5148\uff1a\u3000\u5c45\u4f4f\u5730\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834\u3001\u307e\u305f\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306b\u3088\u308b\u30b3\u30f3\u30d3\u30cb\u4ea4\u4ed8<\/li>\n<p>\u203b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u306f\u4e0d\u8981\uff08\u3080\u3057\u308d\u7701\u304f\uff09<\/p>\n<\/ul>\n<h2 id=\"midasi9\">\u2465\u8cc7\u91d1\u306e\u8d08\u4e0e\u30fb\u652f\u6255\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u5fc5\u8981\u306b\u5fdc\u3058\u3066\uff09<\/h2>\n<p>\u3044\u3064\u3001\u3044\u304f\u3089\u8d08\u4e0e\u304c\u884c\u308f\u308c\u305f\u306e\u304b\u4e8b\u5b9f\u3092\u8a3c\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8cc7\u91d1\u306e\u6d41\u308c\uff08\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3053\u3068\uff09\u304c\u308f\u304b\u308b\u8cc7\u6599\uff08\u901a\u5e33\u306e\u30b3\u30d4\u30fc\u7b49\uff09<\/h3>\n<ul class=\"kajodisc\">\n<li>\u5185\u3000\u5bb9\uff1a\u3000\u89aa\u306e\u53e3\u5ea7\u304b\u3089\u81ea\u5206\u306e\u53e3\u5ea7\u3078\u306e\u632f\u8fbc\u5c65\u6b74\u3001\u8d08\u4e0e\u8cc7\u91d1\u304c\u4f4f\u5b85\u53d6\u5f97\u306b\u4f7f\u308f\u308c\u305f\u8a3c\u660e<\/li>\n<li>\u4f8b\uff1a\u3000\u901a\u5e33\u306e\u5199\u3057\u3001\u307e\u305f\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u53d6\u5f15\u660e\u7d30<\/li>\n<li>\u5165\u624b\u5148\uff1a\u3000\u91d1\u878d\u6a5f\u95a2\u30fb\u672c\u4eba\u4fdd\u7ba1\u8cc7\u6599<\/li>\n<\/ul>\n<hr>\n<h2 id=\"midasi10\">\u5fc5\u8981\u66f8\u985e\u306e\u5165\u624b\u5148\u307e\u3068\u3081\u3010\u4e00\u89a7\u3011<\/h2>\n<table class=\"tbl-left\">\n<tbody>\n<tr>\n<th scope=\"col\">\u66f8\u985e\u540d<\/th>\n<th scope=\"col\">\u5165\u624b\u5148<\/th>\n<th scope=\"col\">\u30ea\u30f3\u30af\u30fb\u5099\u8003<\/th>\n<\/tr>\n<tr>\n<td>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u4e00\u5f0f<\/td>\n<td>\u56fd\u7a0e\u5e81HP\uff0f \u7a0e\u52d9\u7f72<\/td>\n<td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2025\/01.htm\" target=\"new\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u4e00\u89a7<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u6238\u7c4d\u8b04\u672c\u30fb\u4f4f\u6c11\u7968<\/td>\n<td>\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<td>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u304c\u3042\u308c\u3070\u30b3\u30f3\u30d3\u30cb\u3067\u3082\u53ef<\/td>\n<\/tr>\n<tr>\n<td>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/td>\n<td>\u6cd5\u52d9\u5c40<\/td>\n<td><a href=\"https:\/\/www.touki-kyoutaku-online.moj.go.jp\/toukinet\/top.html\" target=\"new\" rel=\"noopener\">\u767b\u8a18\u306d\u3063\u3068\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u8acb\u6c42\u304c\u5b89\u4fa1\uff09<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u5951\u7d04\u66f8\u306e\u5199\u3057<\/td>\n<td>\u81ea\u5df1\u4fdd\u7ba1<\/td>\n<td>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u3001\u5efa\u7bc9\u8acb\u8ca0\u5951\u7d04\u66f8<\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u5b85\u6027\u80fd\u8a3c\u660e\u66f8\u985e<\/td>\n<td>\u5efa\u7bc9\u4f1a\u793e\u30fb\u30cf\u30a6\u30b9\u30e1\u30fc\u30ab\u30fc\u7b49<\/td>\n<td>\u5efa\u7bc9\u3057\u305f\u4f1a\u793e\u3084\u8a55\u4fa1\u6a5f\u95a2\u306b\u554f\u3044\u5408\u308f\u305b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"midasi11\">\u7533\u544a\u6642\u306e\u6ce8\u610f\u70b9<\/h2>\n<ul class=\"kajono\">\n<li><strong>\u7533\u544a\u671f\u9650\u3092\u53b3\u5b88\u3059\u308b\uff1a<\/strong>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u7fcc\u5e74\u306e2\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u30021\u65e5\u3067\u3082\u9045\u308c\u308b\u3068\u7279\u4f8b\uff08\u975e\u8ab2\u7a0e\uff09\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/li>\n<li><strong>\u5c45\u4f4f\u8981\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\uff08\u6ce8\uff09\uff1a<\/strong>\u539f\u5247\u3068\u3057\u3066\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u7fcc\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b\u305d\u306e\u5bb6\u306b\u5165\u5c45\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5165\u5c45\u304c\u9045\u308c\u308b\u5834\u5408\u306f\u3001\u5225\u9014\u300c\u5165\u5c45\u898b\u8fbc\u307f\u300d\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u6240\u5f97\u5236\u9650\u306b\u6ce8\u610f\uff1a<\/strong>\u53d7\u8d08\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,000\u4e07\u5186\uff08\u5e8a\u9762\u7a4d40\u33a1\u4ee5\u4e0a50\u33a1\u672a\u6e80\u306e\u5834\u5408\u306f1,000\u4e07\u5186\uff09\u4ee5\u4e0b\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<div class=\"box27\">\n        <span class=\"box-title\">\uff08\u6ce8\uff093\u670815\u65e5\u307e\u3067\u306b\u5c45\u4f4f\u3067\u304d\u306a\u3044\u4eba\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/p>\n<p>\u30fb\u76f4\u3061\u306b\u5c45\u4f4f\u3067\u304d\u306a\u3044\u4e8b\u60c5\u53ca\u3073\u5c45\u4f4f\u3059\u308b\u4e88\u5b9a\u6642\u671f\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e<br \/>\n      \u30fb\u5bb6\u5c4b\u306b\u9045\u6ede\u306a\u304f\u5c45\u4f4f\u3059\u308b\u3053\u3068\u3092\u7d04\u3057\u305f\u66f8\u985e <\/p>\n<\/p><\/div>\n<p>\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2025\/01.htm#a01:~:text=%E4%BD%8F%E5%AE%85%E5%8F%96%E5%BE%97%E7%AD%89%E8%B3%87%E9%87%91%E3%81%AE%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AE%E7%89%B9%E4%BE%8B%E3%81%AB%E4%BF%82%E3%82%8B%E3%83%81%E3%82%A7%E3%83%83%E3%82%AF%E3%82%B7%E3%83%BC%E3%83%88%E3%83%BB%E6%B7%BB%E4%BB%98%E6%9B%B8%E9%A1%9E\" target=\"new\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a>\u3092\u78ba\u8a8d\u3057\u3001\u4e0d\u8db3\u306e\u306a\u3044\u3088\u3046\u66f8\u985e\u3092\u63c3\u3048\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"midasi12\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<h3 id=\"komidasi121\">\uff31\uff0e\u8d08\u4e0e\u984d\u304c\uff11\uff11\uff10\u4e07\u5186\u4ee5\u5185\u306a\u3089\u7533\u544a\u306f\u4e0d\u8981\uff1f<\/h3>\n<p>\uff21\uff0e\u66a6\u5e74\u8ab2\u7a0e\u3067\u306f\u3001\u5e74\u9593110\u4e07\u5186\u4ee5\u5185\u3067\u3042\u308c\u3070\u8d08\u4e0e\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u305f\u3081\u3001\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u975e\u8ab2\u7a0e\u67a0110\u4e07\u5186\u306f\u7bc0\u7a0e\u52b9\u679c\u3082\u3042\u308a\u3001\u6bce\u5e74110\u4e07\u5186\u305a\u3064\u8d08\u4e0e\u3092\u3059\u308b\u3068\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002 <\/p>\n<h3 id=\"komidasi122\">\uff31\uff0e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3068110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u306f\u4f75\u7528\u3067\u304d\u308b\uff1f<\/h3>\n<p>\uff21\uff0e\u66a6\u5e74\u8ab2\u7a0e\u306b\u3088\u308b\u5e74\u9593110\u4e07\u5186\u4ee5\u5185\u306e\u8d08\u4e0e\u306f\u57fa\u790e\u63a7\u9664\u984d\u3067\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3068\u4f75\u7528\u3082\u3067\u304d\u307e\u3059\u3002\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3067\u306f\u3001\u4e00\u822c\u4f4f\u5b85\u306e\u975e\u8ab2\u7a0e\u67a0\u306f500\u4e07\u5186\u306a\u306e\u3067\u3001\u66a6\u5e74\u8ab2\u7a0e\u306e110\u4e07\u5186\u3068\u5408\u308f\u305b\u3066\u3001610\u4e07\u5186\u307e\u3067\u306e\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002 <\/p>\n<h3 id=\"komidasi123\">\uff31\uff0e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7533\u544a\u306f\u3044\u3064\u884c\u3046\uff1f<\/h3>\n<p>\uff21\uff0e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u7fcc\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u305d\u306e\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7279\u4f8b\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u306f\u3001\u4fee\u6b63\u7533\u544a\u3082\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u5c45\u4f4f\u6642\u671f\u306b\u3064\u3044\u3066\u3082\u6ce8\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002 <\/p>\n<h3 id=\"komidasi124\">\uff31\uff0e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3068\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u4f75\u7528\u3067\u304d\u308b\uff1f<\/h3>\n<p>\uff21\uff0e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3068\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u4f75\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u53d6\u5f97\u5bfe\u4fa1\u306e\u91d1\u984d\u304c\u5909\u308f\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u8a08\u7b97\u6642\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u7701\u30a8\u30cd\u4f4f\u5b85\u306e\u57fa\u6e96\u306b\u3082\u9055\u3044\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u3088\u304f\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"midasi13\">\u4f4f\u5b85\u6240\u5f97\u8cc7\u91d1\u8d08\u4e0e\u3092\u6d3b\u7528\u3057\u3001\u7533\u544a\u6f0f\u308c\u306e\u306a\u3044\u3088\u3046\u884c\u3044\u307e\u3057\u3087\u3046<\/h2>\n<p>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306f\u3001\u4f4f\u5b85\u8cfc\u5165\u3092\u5f37\u529b\u306b\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3066\u304f\u308c\u308b\u5236\u5ea6\u3067\u3059\u304c\u3001\u300c\u671f\u9650\u5185\u306e\u7533\u544a\u300d\u3068\u300c\u6b63\u78ba\u306a\u66f8\u985e\u63d0\u51fa\u300d\u304c\u7d76\u5bfe\u6761\u4ef6\u3067\u3059\u3002  \u7279\u306b\u300c\u6238\u7c4d\u8b04\u672c\u300d\u3084\u300c\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u300d\u306a\u3069\u306f\u53d6\u5f97\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u5e74\u660e\u3051\u304b\u3089\u6e96\u5099\u3092\u59cb\u3081\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u4e0d\u5b89\u306a\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u3084\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"linkbox\">\n<p>&#x25b6;<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm#:~:text=\uff08\u6ce82\uff09-,\u300c\u7701\u30a8\u30cd\u7b49\u4f4f\u5b85\u300d\u3068\u306f,-\u3001\u6b21\u306e\u2460\u304b\u3089\" target=\"new\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.4508\u2003\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\u300d<\/a><\/p>\n<\/div>\n<p>\u4f4f\u5efa\u30cf\u30a6\u30b8\u30f3\u30b0\u3067\u306f\u3001\u4e0d\u52d5\u7523\u3092\u304a\u63a2\u3057\u306e\u65b9\u306b\u5411\u3051\u5f79\u7acb\u3064\u3055\u307e\u3056\u307e\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u6771\u4eac\u30a8\u30ea\u30a2\u4e2d\u5fc3\u306b\u591a\u6570\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u304d\u3063\u3068\u3054\u5e0c\u671b\u306b\u5408\u3046\u4e0d\u52d5\u7523\u304c\u898b\u3064\u304b\u308b\u3067\u3057\u3087\u3046\u3002\u7121\u6599\u4f1a\u54e1\u767b\u9332\u306e\u969b\u306b\u5e0c\u671b\u306e\u30a8\u30ea\u30a2\u3092\u304a\u9078\u3073\u3044\u305f\u3060\u304f\u3053\u3068\u3067\u3001\u8a72\u5f53\u30a8\u30ea\u30a2\u306e\u4e00\u822c\u516c\u958b\u3055\u308c\u3066\u3044\u306a\u3044\u7269\u4ef6\u3082\u3054\u6848\u5185\u3044\u305f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5024\u4e0b\u3052\u7269\u4ef6\u60c5\u5831\u3082\u3059\u3050\u306b\u304a\u5c4a\u3051\u3057\u307e\u3059\u306e\u3067\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u9003\u3059\u3053\u3068\u306a\u304f\u6761\u4ef6\u306b\u5408\u3046\u7269\u4ef6\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002 <\/p>\n<p> \u4e0d\u52d5\u7523\u3092\u63a2\u3057\u3066\u3044\u308b\u65b9\u306f\u305c\u3072\u3001\u4f4f\u5efa\u30cf\u30a6\u30b8\u30f3\u30b0\u306b\u7121\u6599\u4f1a\u54e1\u767b\u9332\u3092\u3057\u3066\u7269\u4ef6\u60c5\u5831\u3092\u52b9\u7387\u3088\u304f\u5165\u624b\u3057\u307e\u3057\u3087\u3046\u3002 <\/p>\n<p align=\"center\"><a href=\"https:\/\/www.juken-net.com\/member\/newentry.php?ct=14mainkaiin\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2019\/06\/\u4f1a\u54e1\u7279\u5178.png\" alt=\"\" width=\"780\" height=\"120\" class=\"aligncenter size-full wp-image-8795\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2019\/06\/\u4f1a\u54e1\u7279\u5178.png 780w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2019\/06\/\u4f1a\u54e1\u7279\u5178-300x46.png 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2019\/06\/\u4f1a\u54e1\u7279\u5178-768x118.png 768w, 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