{"id":18081,"date":"2025-02-23T10:00:01","date_gmt":"2025-02-23T01:00:01","guid":{"rendered":"https:\/\/www.juken-net.com\/main\/?p=18081"},"modified":"2025-03-08T09:18:01","modified_gmt":"2025-03-08T00:18:01","slug":"%e4%b8%8d%e5%8b%95%e7%94%a3%e3%81%ae%e8%b2%b7%e3%81%84%e6%9b%bf%e3%81%88%e7%89%b9%e4%be%8b%e3%81%a8%e3%81%af%ef%bc%9f%e9%81%a9%e7%94%a8%e8%a6%81%e4%bb%b6%e3%82%84%e6%b3%a8%e6%84%8f%e7%82%b9%e3%82%92","status":"publish","type":"post","link":"https:\/\/www.juken-net.com\/main\/feature\/replacement\/","title":{"rendered":"\u4e0d\u52d5\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u3068\u306f\uff1f\u9069\u7528\u8981\u4ef6\u3084\u6ce8\u610f\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<link href=\"https:\/\/www.juken-net.com\/main\/css_file\/feature\/replacement\/replacement_style.css\" rel=\"stylesheet\" type=\"text\/css\">\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u3092\u9032\u3081\u308b\u4e2d\u3067\u3001\u300c\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u8033\u306b\u3059\u308b\u3053\u3068\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u306f\u4e0d\u52d5\u7523\u3092\u8cb7\u3044\u66ff\u3048\u308b\u3068\u304d\u306b\u5229\u7528\u3067\u304d\u308b\u5236\u5ea6\u306e1\u3064\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u6ce8\u610f\u70b9\u3001\u9069\u7528\u8981\u4ef6\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u3092\u3046\u307e\u304f\u6d3b\u7528\u3057\u3001\u4f59\u88d5\u3092\u6301\u3063\u305f\u8cb7\u3044\u66ff\u3048\u304c\u5b9f\u73fe\u3067\u304d\u308b\u3088\u3046\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u3057\u3063\u304b\u308a\u3068\u62bc\u3055\u3048\u3066\u304a\u304d\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            <a href=\"#midasi1\"><strong>\uff11\uff0e\u4e0d\u52d5\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\uff08\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\uff09\u3068\u306f\uff1f<\/strong><\/a>\n        <\/li>\n<li>\n            <a href=\"#midasi2\"><strong>\uff12\uff0e\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306e\u9069\u7528\u4f8b<\/strong><\/a>\n        <\/li>\n<li>\n            <a href=\"#midasi3\"><strong>\uff13\uff0e\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306e\u30e1\u30ea\u30c3\u30c8<\/strong><\/a>\n        <\/li>\n<li>\n          <a href=\"#midasi4\"><strong>\uff14\uff0e\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306e\u6ce8\u610f\u70b9<\/strong><\/a><\/li>\n<ul class=\"kajodisc\">\n<li><a href=\"#komidasi41\">\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u3068\u4f75\u7528\u3067\u304d\u306a\u3044\u7279\u4f8b\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"#komidasi42\">\u7d0d\u7a0e\u3092\u5148\u5ef6\u3070\u3057\u306b\u3059\u308b\u5236\u5ea6\u306a\u306e\u3067\u5c06\u6765\u306f\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/a><\/li>\n<\/ul>\n<li>\n            <a href=\"#midasi5\"><strong>\uff15\uff0e\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6<\/strong><\/a>\n        <\/li>\n<li>\n            <a href=\"#midasi6\"><strong>\uff16\uff0e\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/strong><\/a>\n      <\/li>\n<li>\n            <a href=\"#midasi7\"><strong>\uff17\uff0e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b<\/strong><\/a><\/li>\n<ul class=\"kajodisc\">\n<li><a href=\"#komidasi71\">\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6<\/a><\/li>\n<\/ul>\n<li>\n            <a href=\"#midasi8\"><strong>\uff18\uff0e\u4e0d\u52d5\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306e\u7279\u5fb4\u3092\u62bc\u3055\u3048\u3066\u6d3b\u7528\u3057\u3088\u3046<\/strong><\/a>\n        <\/li>\n<\/ul>\n<\/div>\n<h2 id=\"midasi1\">\u4e0d\u52d5\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\uff08\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\uff09\u3068\u306f\uff1f<\/h2>\n<div class=\"listblock\">\n<ul>\n<li>\u671f\u9593\uff1a2025\uff08\u4ee4\u548c\uff17\uff09\u5e7412\u670831\u65e5\u307e\u3067\u306e\u8b72\u6e21\u304c\u5bfe\u8c61<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0d\u52d5\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u3068\u306f\u3001\u30de\u30a4\u30db\u30fc\u30e0\uff08\u5c45\u4f4f\u7528\u306e\u4e0d\u52d5\u7523\uff09\u3092\u58f2\u5374\u3057\u3066\u65b0\u305f\u306b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u6b63\u5f0f\u540d\u79f0\u3092\u300c\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u300d\u3068\u3044\u3044\u307e\u3059\u3002 <\/p>\n<p>\u901a\u5e38\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3067\u306f\u58f2\u5374\u6642\u306e\u5229\u76ca\uff08\u8b72\u6e21\u6240\u5f97\uff09\u306b20.315\uff05\uff5e39.63\uff05\u306e\u7a0e\u91d1\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u7279\u4f8b\u306b\u3088\u308a\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002 <\/p>\n<p>\u8ab2\u7a0e\u3092\u514d\u9664\u3059\u308b\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u30e9\u30a4\u30d5\u30b9\u30c6\u30fc\u30b8\u306b\u5fdc\u3058\u305f\u4f4f\u5b85\u3092\u3001\u7121\u7406\u306e\u306a\u3044\u8ca0\u62c5\u3067\u5186\u6ed1\u306b\u53d6\u5f97\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002 <\/p>\n<div class=\"related-article\">\n<p align=\"center\">&#x25b6; <a href=\"https:\/\/www.juken-net.com\/main\/feature\/apartment-tax\/\" target=\"new\" rel=\"noopener\">\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3092\u89e3\u8aac\uff01\u304b\u304b\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\uff1f<\/a><\/p>\n<\/div>\n<h2 id=\"midasi2\">\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306e\u9069\u7528\u4f8b<\/h2>\n<p>\u300c\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u30011,000\u4e07\u5186\u3067\u8cfc\u5165\u3057\u305f\u30de\u30a4\u30db\u30fc\u30e0\u30925,000\u4e07\u5186\u3067\u58f2\u5374\u3057\u30667,000\u4e07\u5186\u306e\u30de\u30a4\u30db\u30fc\u30e0\u306b\u8cb7\u3044\u66ff\u3048\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002 <\/p>\n<p>\u901a\u5e38\u3001\u58f2\u5374\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f4,000\u4e07\u5186\u306e\u8b72\u6e21\u76ca\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u58f2\u5374\u3057\u305f\u5e74\u5206\u306e\u8b72\u6e21\u76ca\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u8ab2\u7a0e\u304c\u514d\u9664\u3055\u308c\u305f\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u8cb7\u3044\u66ff\u3048\u305f\u30de\u30a4\u30db\u30fc\u30e0\u3092\u5c06\u6765\u8b72\u6e21\u3059\u308b\u6642\u307e\u3067\u8b72\u6e21\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u304c\u7e70\u308a\u5ef6\u3079\u3089\u308c\u307e\u3059\u3002 <\/p>\n<p>\u305d\u306e\u5f8c\u3001\u65b0\u305f\u306b\u53d6\u5f97\u3057\u305f\u4f4f\u5c45\u3092\u5c06\u67658,000\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002 <\/p>\n<p>\u8cfc\u5165\u4fa1\u984d7,000\u4e07\u5186\u3068\u306e\u5dee\u984d\u3067\u3042\u308b1,000\u4e07\u5186\u306e\u8b72\u6e21\u76ca\u3068\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u8ab2\u7a0e\u304c\u7e70\u308a\u5ef6\u3079\u3089\u308c\u3066\u3044\u305f4,000\u4e07\u5186\u306e\u8b72\u6e21\u76ca\uff08\u8ab2\u7a0e\u7e70\u5ef6\u3079\u76ca\uff09\u306e\u5408\u8a085,000\u4e07\u5186\u304c\u8b72\u6e21\u76ca\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002 <\/p>\n<p>\u56f3\u3067\u8aac\u660e\u3059\u308b\u3068\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002 <\/p>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/02\/kaikae_pic1.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/02\/kaikae_pic1.jpg\" alt=\"\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\" width=\"1145\" height=\"804\" class=\"alignnone size-full wp-image-18088\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/02\/kaikae_pic1.jpg 1145w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/02\/kaikae_pic1-300x211.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/02\/kaikae_pic1-1024x719.jpg 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/02\/kaikae_pic1-768x539.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/02\/kaikae_pic1-728x511.jpg 728w\" sizes=\"auto, (max-width: 1145px) 100vw, 1145px\" \/><\/a>\n<p class=\"source\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3355.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u7279\u5b9a\u306e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u66ff\u3048\u305f\u3068\u304d\u306e\u7279\u4f8b<\/a><\/p>\n<h2 id=\"midasi3\">\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u3092\u5148\u5ef6\u3070\u3057\u306b\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u73fe\u5728\u306e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u3066\u65b0\u3057\u3044\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u3001\u8cc7\u91d1\u3092\u65b0\u3057\u3044\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cfc\u5165\u8cbb\u7528\u3084\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002 <\/p>\n<p>\u8cc7\u91d1\u7e70\u308a\u306e\u53b3\u3057\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u4f59\u88d5\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u7d50\u679c\u7684\u306b\u3088\u308a\u9ad8\u984d\u306a\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3042\u304f\u307e\u3067\u3082\u7d0d\u7a0e\u3092\u5148\u5ef6\u3070\u3057\u306b\u3059\u308b\u3060\u3051\u3067\u3001\u514d\u9664\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"midasi4\">\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306e\u6ce8\u610f\u70b9<\/h2>\n<div class=\"titleblock\">\n<p>\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u3068\u4f75\u7528\u3067\u304d\u306a\u3044\u7279\u4f8b\u304c\u3042\u308b<\/p>\n<p>\u7d0d\u7a0e\u3092\u5148\u5ef6\u3070\u3057\u306b\u3059\u308b\u5236\u5ea6\u306a\u306e\u3067\u5c06\u6765\u306f\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/p>\n<\/div>\n<p>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u4ee5\u4e0b2\u70b9\u3092\u304f\u308f\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"komidasi41\">\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u3068\u4f75\u7528\u3067\u304d\u306a\u3044\u7279\u4f8b\u304c\u3042\u308b<\/h3>\n<p>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u3068\u306f\u3001\u4f75\u7528\u3067\u304d\u306a\u3044\u7279\u4f8b\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4f75\u7528\u3067\u304d\u306a\u3044\u7279\u4f8b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002 <\/p>\n<div class=\"box2\">\n<p>\u2460 \u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/p>\n<p>\u2461 \u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u66ff\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/p>\n<p>\u2462 \u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/p>\n<p>\u2463 \u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/p>\n<p>\u2464 \u53ce\u7528\u7b49\u306e\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/p>\n<\/p><\/div>\n<p class=\"sourcel\">\u2460\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3302.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b<\/a><br \/>\n\u2461\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3370.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u66ff\u3048\u305f\u5834\u5408\u306b\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u3068\u304d\uff08\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u66ff\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b\uff09<\/a><br \/>\n\u2462\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3305.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/a><br \/>\n\u2463\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1213.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u8a8d\u5b9a\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408\uff08\u4f4f\u5b85\u8cfc\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09<\/a><br \/>\n\u2464\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3552.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u53ce\u7528\u7b49\u306b\u3088\u308a\u571f\u5730\u5efa\u7269\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b<\/a>\n<\/p>\n<p>\u4e0a\u8a18\u306e\u7279\u4f8b\u306f\u3001\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u3068\u540c\u6642\u306b\u9069\u7528\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u3069\u306e\u7279\u4f8b\u304c\u81ea\u8eab\u306b\u6700\u3082\u9069\u3057\u3066\u3044\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5229\u7528\u3059\u308b\u7279\u4f8b\u306b\u3088\u3063\u3066\u3001\u7a0e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u5185\u5bb9\u3092\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002 <\/p>\n<p>\u5404\u7279\u4f8b\u306e\u8a73\u7d30\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u6700\u65b0\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"komidasi42\">\u7d0d\u7a0e\u3092\u5148\u5ef6\u3070\u3057\u306b\u3059\u308b\u5236\u5ea6\u306a\u306e\u3067\u5c06\u6765\u306f\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306f\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u3092\u4e00\u6642\u7684\u306b\u5148\u5ef6\u3070\u3057\u306b\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u8ab2\u7a0e\u3092\u514d\u9664\u3059\u308b\u5236\u5ea6\u3067\u306f\u306a\u3044\uff08\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u975e\u8ab2\u7a0e\u306b\u306a\u3089\u306a\u3044\uff09\u305f\u3081\u3001\u65b0\u3057\u304f\u8cfc\u5165\u3057\u305f\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7d0d\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002 <\/p>\n<p>\u76f4\u8fd1\u3067\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u305f\u3081\u3001\u3072\u3068\u307e\u305a\u624b\u5143\u306b\u304a\u91d1\u3092\u6b8b\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u5c06\u6765\u7684\u306b\u306f\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002\u5c06\u6765\u65b0\u3057\u304f\u8cfc\u5165\u3057\u305f\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308b\u304b\u3092\u8003\u616e\u3057\u3066\u3001\u7d0d\u7a0e\u306e\u898b\u901a\u3057\u3092\u7acb\u3066\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002 <\/p>\n<h2 id=\"midasi5\">\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6<\/h2>\n<p>\u300c\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u300d\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box1\">\n<ul class=\"kajono\">\n<li>\u81ea\u5206\u304c\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u5c4b\u3001\u307e\u305f\u306f\u5bb6\u5c4b\u3068\u3068\u3082\u306b\u6577\u5730\u3084\u501f\u5730\u6a29\u3092\u58f2\u308b\u3053\u3068\u3002\u4ee5\u524d\u306b\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u7b49\u306e\u5834\u5408\u306b\u306f\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u76ee\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002<\/li>\n<li>\u58f2\u3063\u305f\u5e74\u306e\u524d\u5e74\u307e\u305f\u306f\u524d\u3005\u5e74\u306b\u4ee5\u4e0b\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n<ul class=\"kajodisc\">\n<li>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b<\/li>\n<li>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/li>\n<li>\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u306b\u3064\u3044\u3066\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/li>\n<\/ul>\n<li>\u58f2\u3063\u305f\u30de\u30a4\u30db\u30fc\u30e0\u3068\u8cb7\u3044\u66ff\u3048\u305f\u30de\u30a4\u30db\u30fc\u30e0\u306f\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u3053\u3068\u3002\u58f2\u3063\u305f\u30de\u30a4\u30db\u30fc\u30e0\u304c\u53ce\u7528\u7b49\u306e\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u306a\u3069\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u3053\u3068\u3002<\/li>\n<li>\u58f2\u5374\u4ee3\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<br \/>\u30de\u30a4\u30db\u30fc\u30e0\u3068\u4e00\u4f53\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u305f\u90e8\u5206\u3092\u5225\u9014\u5206\u5272\u3057\u3066\u58f2\u5374\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u30011\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u58f2\u5374\u3057\u305f\u5e74\u306e\u524d\u3005\u5e74\u304b\u3089\u7fcc\u3005\u5e74\u307e\u3067\u306e5\u5e74\u9593\u3067\u5206\u5272\u3057\u3066\u58f2\u5374\u3057\u305f\u90e8\u5206\u3082\u542b\u3081\u305f\u58f2\u5374\u4ee3\u91d1\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002<br \/>\u3053\u306e\u305f\u3081\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u305f\u5e74\u3084\u524d\u5e74\u3001\u524d\u3005\u5e74\u306e\u58f2\u5374\u4ee3\u91d1\u306e\u5408\u8a08\u984d\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u7279\u4f8b\u3092\u53d7\u3051\u305f\u5834\u5408\u3067\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u305f\u5e74\u306e\u7fcc\u5e74\u3084\u7fcc\u3005\u5e74\u306b\u6b8b\u308a\u306e\u90e8\u5206\u3092\u58f2\u5374\u3057\u3001\u58f2\u5374\u4ee3\u91d1\u306e\u5408\u8a08\u984d\u304c1\u5104\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001\u58f2\u5374\u306e\u65e5\u304b\u30894\u30ab\u6708\u4ee5\u5185\u306b\u4fee\u6b63\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3068\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\n        <\/li>\n<li>\u58f2\u3063\u305f\u4eba\u306e\u5c45\u4f4f\u671f\u9593\u304c10\u5e74\u4ee5\u4e0a\u304b\u3064\u3001\u58f2\u3063\u305f\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u58f2\u3063\u305f\u5bb6\u5c4b\u3084\u305d\u306e\u6577\u5730\u306e\u6240\u6709\u671f\u9593\u304c\u5171\u306b10\u5e74\u3092\u8d85\u3048\u308b\u3053\u3068\u3002<\/li>\n<li>\u8cb7\u3044\u66ff\u3048\u308b\u5efa\u7269\u306e\u5e8a\u9762\u7a4d\u304c50\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u306e\u3082\u306e\u3067\u3001\u8cb7\u3044\u66ff\u3048\u308b\u571f\u5730\u306e\u9762\u7a4d\u304c500\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u5e74\u306e\u524d\u5e74\u304b\u3089\u7fcc\u5e74\u307e\u3067\u306e3\u5e74\u9593\u306b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u66ff\u3048\u3001\u4e00\u5b9a\u671f\u9650\u307e\u3067\u306b\u4f4f\u3080\u3053\u3068\u3002<br \/>\u8cb7\u3044\u66ff\u3048\u305f\u30de\u30a4\u30db\u30fc\u30e0\u3092\u4f4f\u307e\u3044\u3068\u3057\u3066\u4f7f\u7528\u3092\u958b\u59cb\u3059\u308b\u671f\u9650\u306f\u3001\u53d6\u5f97\u3057\u305f\u6642\u671f\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<ul class=\"kajodisc\">\n<li>\u58f2\u3063\u305f\u5e74\u304b\u305d\u306e\u524d\u5e74\u306b\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u58f2\u3063\u305f\u5e74\u306e\u7fcc\u5e7412\u670831\u65e5\u307e\u3067<\/li>\n<li>\u58f2\u3063\u305f\u5e74\u306e\u7fcc\u5e74\u306b\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u53d6\u5f97\u3057\u305f\u5e74\u306e\u7fcc\u5e7412\u670831\u65e5\u307e\u3067<\/li>\n<\/ul>\n<li>\u8cb7\u3044\u66ff\u3048\u308b\u30de\u30a4\u30db\u30fc\u30e0\u304c\u8010\u706b\u5efa\u7bc9\u7269\u306e\u4e2d\u53e4\u4f4f\u5b85\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u5f97\u306e\u65e5\u4ee5\u524d25\u5e74\u4ee5\u5185\u306b\u5efa\u7bc9\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002<br \/>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u5efa\u7bc9\u5e74\u6570\u306e\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<ul class=\"kajodisc\">\n<li>\u8010\u706b\u5efa\u7bc9\u7269\u4ee5\u5916\u306e\u4e2d\u53e4\u4f4f\u5b85<\/li>\n<li>\u5e73\u621017\u5e744\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u3059\u308b\u8010\u706b\u5efa\u7bc9\u7269\u3067\u3042\u308b\u4e2d\u53e4\u4f4f\u5b85\u306e\u3046\u3061\u4e00\u5b9a\u306e\u8010\u9707\u57fa\u6e96\u3092\u6e80\u305f\u3059\u4f4f\u5b85<\/li>\n<\/ul>\n<li>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u4eba\u3068\u305d\u308c\u3092\u8cb7\u3063\u305f\u4eba\u3068\u306e\u95a2\u4fc2\u304c\u3001\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u7279\u5225\u306a\u9593\u67c4\u3067\u306a\u3044\u3053\u3068\u3002<br \/>\u7279\u5225\u306a\u9593\u67c4\u306b\u306f\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u3001\u5185\u7e01\u95a2\u4fc2\u306b\u3042\u308b\u4eba\u3001\u7279\u6b8a\u306a\u95a2\u4fc2\u306e\u3042\u308b\u6cd5\u4eba\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<\/ul><\/div>\n<h2 id=\"midasi6\">\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h2>\n<p>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u969b\u306f\u3001\u5fc5\u8981\u66f8\u985e\u3092\u6dfb\u3048\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002 <\/p>\n<div class=\"box1\">\n<ul class=\"kajono\">\n<li>\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8\uff08\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u517c\u8a08\u7b97\u660e\u7d30\u66f8\uff09<\/li>\n<li>\u58f2\u3063\u305f\u8cc7\u7523\u304c\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u5b9f\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e<\/li>\n<ul class=\"kajoiroha\">\n<li>\u81ea\u5206\u304c\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u5c4b\u3067\u3001\u56fd\u5185\u306b\u3042\u308b<\/li>\n<li>\u4e0a\u8a18\u30a4\u306e\u5bb6\u5c4b\u306b\u3001\u4ee5\u524d\u81ea\u5206\u304c\u4f4f\u3093\u3067\u3044\u305f\u3053\u3068\u304c\u3042\u308b<\/li>\n<li>\u4e0a\u8a18\u30a4\u307e\u305f\u306f\u30ed\u306e\u5bb6\u5c4b\u3068\u3001\u305d\u306e\u5bb6\u5c4b\u306e\u6577\u5730\u3084\u501f\u5730\u6a29<\/li>\n<li>\u4e0a\u8a18\u30a4\u306e\u5bb6\u5c4b\u304c\u707d\u5bb3\u306b\u3088\u3063\u3066\u6ec5\u5931\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5bb6\u5c4b\u3092\u5f15\u304d\u7d9a\u304d\u6240\u6709\u3057\u3066\u3044\u305f\u3068\u3057\u305f\u306a\u3089\u3070\u3001\u305d\u306e\u5bb6\u5c4b\u306e\u6577\u5730\u3084\u501f\u5730\u6a29\u304c\u3001\u305d\u306e\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u6240\u6709\u671f\u9593\u304c10\u5e74\u4ee5\u4e0a\u3067\u3042\u308b<\/li>\n<\/ul>\n<li>\u58f2\u3063\u305f\u8cc7\u7523\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306a\u3069\u3067\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e<\/li>\n<li>\u8cb7\u3044\u66ff\u3048\u305f\u8cc7\u7523\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3084\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5199\u3057\u3067\u3001\u53d6\u5f97\u53ca\u3073\u8cb7\u3044\u66ff\u3048\u305f\u8cc7\u7523\u306e\u9762\u7a4d\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e\n        <\/li>\n<li>\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5199\u3057\u306a\u3069\u3067\u58f2\u5374\u4ee3\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e<\/li>\n<li>\u8cb7\u3044\u66ff\u3048\u305f\u8cc7\u7523\u304c\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u5165\u5c45\u3059\u308b\u3001\u307e\u305f\u306f\u5165\u5c45\u898b\u8fbc\u307f\u306e\u5efa\u7bc9\u5f8c\u4f7f\u7528\u3055\u308c\u305f\u3053\u3068\u306e\u306a\u3044\u4f4f\u5b85\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u30a4\u304b\u3089\u30db\u306b\u63b2\u3052\u308b\u66f8\u985e\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u306e\u66f8\u985e<\/li>\n<ul class=\"kajoiroha\">\n<li>\u78ba\u8a8d\u6e08\u8a3c\u306e\u5199\u3057\u307e\u305f\u306f\u691c\u67fb\u6e08\u8a3c\u306e\u5199\u3057<\/li>\n<li>\u5bb6\u5c4b\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/li>\n<li>\u4f4f\u5b85\u7528\u5bb6\u5c4b\u8a3c\u660e\u66f8\uff08\u7279\u5b9a\u5efa\u7bc9\u7269\u7528\uff09<\/li>\n<li>\u6b21\u306e\uff08\u2170\uff09\u53ca\u3073\uff08\u2171\uff09\u306e\u66f8\u985e<\/li>\n<ul class=\"kajolroman\">\n<li>\u4f4e\u70ad\u7d20\u5efa\u7bc9\u7269\u65b0\u7bc9\u7b49\u8a08\u753b\u306e\u8a8d\u5b9a\u901a\u77e5\u66f8\u306e\u5199\u3057<br \/>\n                    \u306a\u304a\u3001\u4f4e\u70ad\u7d20\u5efa\u7bc9\u7269\u65b0\u7bc9\u7b49\u8a08\u753b\u306e\u5909\u66f4\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u5909\u66f4\u8a8d\u5b9a\u901a\u77e5\u66f8\u306e\u5199\u3057\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li>\u4f4f\u5b85\u7528\u5bb6\u5c4b\u8a3c\u660e\u66f8\uff08\u8a8d\u5b9a\u4f4e\u70ad\u7d20\u4f4f\u5b85\u306b\u8a72\u5f53\u3059\u308b\u65e8\u306a\u3069\u306e\u8a18\u8f09\u304c\u3042\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u3082\u3057\u304f\u306f\u305d\u306e\u5199\u3057\u307e\u305f\u306f\u8a8d\u5b9a\u4f4e\u70ad\u7d20\u4f4f\u5b85\u5efa\u7bc9\u8a3c\u660e\u66f8<\/li>\n<\/ul>\n<li>\u4f4f\u5b85\u7701\u30a8\u30cd\u30eb\u30ae\u30fc\u6027\u80fd\u8a3c\u660e\u66f8\u307e\u305f\u306f\u5efa\u8a2d\u4f4f\u5b85\u6027\u80fd\u8a55\u4fa1\u66f8\u306e\u5199\u3057\uff08ZEH\u6c34\u6e96\u7701\u30a8\u30cd\u4f4f\u5b85\u307e\u305f\u306f\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306b\u9650\u308b\uff09<\/li>\n<\/ul>\n<li>\u8cb7\u3044\u66ff\u3048\u305f\u8cc7\u7523\u304c\u4e2d\u53e4\u4f4f\u5b85\u306e\u5834\u5408\u306b\u306f\u3001\u53d6\u5f97\u306e\u65e5\u4ee5\u524d25\u5e74\u4ee5\u5185\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u3001\u307e\u305f\u306f\u8010\u9707\u57fa\u6e96\u9069\u5408\u8a3c\u660e\u66f8\u306a\u3069<\/li>\n<\/ul><\/div>\n<p class=\"source\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3355.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u7279\u5b9a\u306e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u66ff\u3048\u305f\u3068\u304d\u306e\u7279\u4f8b<\/a><\/p>\n<p>\u4e0a\u8a18\u306f\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u5185\u5bb9\u3092\u7c21\u6f54\u306b\u8a18\u8f09\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u8a73\u7d30\u306f\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/p>\n<h2 id=\"midasi7\">\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b<\/h2>\n<p>\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306f\u3001\u6cd5\u4eba\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u7528\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3001\u65b0\u305f\u306b\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3067\u3059\u3002 <\/p>\n<p>\u5c45\u4f4f\u7528\u3068\u540c\u69d8\u306b\u3001\u58f2\u5374\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u7a0e\u309270\uff5e80\uff05\u7e70\u308a\u5ef6\u3079\u3067\u304d\u308b\u305f\u3081\u3001\u4e8b\u696d\u62e1\u5927\u3084\u79fb\u8ee2\u3092\u8a08\u753b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5927\u304d\u306a\u52a9\u3051\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002 <\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n<h3 id=\"komidasi71\">\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u3044\u66ff\u3048\u306e\u7279\u4f8b\u306e\u9069\u7528\u6761\u4ef6<\/h3>\n<div class=\"box1\">\n<ul class=\"kajono\">\n<li>\u8b72\u6e21\u8cc7\u7523\u3068\u8cb7\u63db\u8cc7\u7523\u306f\u3001\u5171\u306b\u4e8b\u696d\u7528\u306e\u3082\u306e\u306b\u9650\u3089\u308c\u308b<\/li>\n<li>\u8b72\u6e21\u8cc7\u7523\u3068\u8cb7\u63db\u8cc7\u7523\u304c\u3001\u4e00\u5b9a\u306e\u7d44\u5408\u305b\u306b\u5f53\u3066\u306f\u307e\u308b\u3053\u3068    <\/li>\n<li>\u8cb7\u63db\u8cc7\u7523\u304c\u571f\u5730\u7b49\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u53d6\u5f97\u3059\u308b\u9762\u7a4d\u304c\u3001\u8b72\u6e21\u3057\u305f\u571f\u5730\u7b49\u306e\u9762\u7a4d\u306e5\u500d\u4ee5\u5185\u30025\u500d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f\u7279\u4f8b\u306e\u5bfe\u8c61\u5916<\/li>\n<li>\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u5e74\u3084\u305d\u306e\u524d\u5e74\u3001\u7fcc\u5e74\u4e2d\u306b\u8cb7\u63db\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3066\u4e00\u5b9a\u671f\u9650\u307e\u3067\u306b\u624b\u7d9a\u304d\u3092\u884c\u3046\n    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<\/li>\n<\/ul>\n<li>\u571f\u5730\u7b49\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u73fe\u5728\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068\u3002\u305f\u3060\u3057\u3001\u4ee4\u548c8\u5e743\u670831\u65e5\u307e\u3067\u306b\u3057\u305f\u571f\u5730\u7b49\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u306f\u3053\u306e\u8981\u4ef6\u304c\u505c\u6b62\u3055\u308c\u308b<\/li>\n<li>\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u306f\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068<\/li>\n<ul class=\"kajodisc\">\n<li>\u53ce\u7528\u7b49\u3001\u8d08\u4e0e\u3001\u4ea4\u63db\u3001\u51fa\u8cc7\u306b\u3088\u308b\u3082\u306e <\/li>\n<li>\u4ee3\u7269\u5f01\u6e08\u3068\u3057\u3066\u306e\u8b72\u6e21\u3067\u306f\u306a\u3044\u3053\u3068 <\/li>\n<\/ul>\n<p>\u307e\u305f\u3001\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306e\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068<\/p>\n<ul class=\"kajodisc\">\n<li>\u8d08\u4e0e\u3001\u4ea4\u63db\u307e\u305f\u306f\u4e00\u5b9a\u306e\u73fe\u7269\u5206\u914d\u306b\u3088\u308b\u3082\u306e <\/li>\n<\/ul>\n<ul class=\"kajodisc\">\n<li>\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3088\u308b\u3082\u306e <\/li>\n<\/ul>\n<ul class=\"kajodisc\">\n<li>\u4ee3\u7269\u5f01\u6e08\u306b\u3088\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068 <\/li>\n<\/ul>\n<\/ul>\n<\/div>\n<p class=\"source\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3405.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u4e8b\u696d\u7528\u306e\u8cc7\u7523\u3092\u8cb7\u3044\u66ff\u3048\u305f\u3068\u304d\u306e\u7279\u4f8b<\/a><\/p>\n<p>\u8981\u4ef6\u304c\u7d30\u304b\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8a73\u7d30\u306f\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044 <\/p>\n<h2 id=\"midasi8\">\u4e0d\u52d5\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306e\u7279\u5fb4\u3092\u62bc\u3055\u3048\u3066\u6d3b\u7528\u3057\u3088\u3046<\/h2>\n<p>\u4e0d\u52d5\u7523\u306e\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306f\u3001\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u3044\u66ff\u3048\u6642\u306b\u767a\u751f\u3059\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u8ab2\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5c06\u6765\u7684\u306b\u58f2\u5374\u3059\u308b\u3068\u304d\u306b\u306f\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n<p>\u3057\u304b\u3057\u3001\u30de\u30a4\u30db\u30fc\u30e0\u8cb7\u3044\u66ff\u3048\u6642\u306e\u8cc7\u91d1\u7e70\u308a\u304c\u53b3\u3057\u3044\u6642\u671f\u306b\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u5229\u70b9\u304c\u3042\u308b\u305f\u3081\u3001\u3046\u307e\u304f\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002\u7279\u4f8b\u306e\u9069\u7528\u306b\u306f\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u672c\u8a18\u4e8b\u3084\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u53c2\u8003\u306b\u3001\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/p>\n<p>\u307e\u305f\u3001\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u3044\u66ff\u3048\u3092\u691c\u8a0e\u4e2d\u306e\u65b9\u306f\u3001\u4f4f\u5efa\u30cf\u30a6\u30b8\u30f3\u30b0\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u30021977\u5e74\u5275\u696d\u3067\u3001\u6771\u4eac\u3092\u4e2d\u5fc3\u306b\u6570\u591a\u304f\u306e\u4e0d\u52d5\u7523\u58f2\u8cb7\u306e\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u7269\u4ef6\u306e\u7121\u6599\u67fb\u5b9a\u3082\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u307e\u305a\u306f\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u307e\u305b\u3002 <\/p>\n<div align=\"center\">\n<a href=\"\/main\/inin\/baikyaku_lp05\/\">\n<picture><source media=\"(max-width: 560px)\" srcset=\"\/top\/banner_lp05-s.png\"><img decoding=\"async\" src=\"\/top\/banner_lp05-l.png\" alt=\"\u753b\u50cf\">\n<\/picture>\n<\/a>\n<\/div>\n<div class=\"txt-centering\">\n<p><a href=\"https:\/\/www.juken-net.com\/\" target=\"new\" class=\"btn btn-border\" rel=\"noopener\">\u4f4f\u5efa\u30cf\u30a6\u30b8\u30f3\u30b0\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089<\/a><\/p>\n<\/p><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>\u4e0d\u52d5\u7523\u58f2\u5374\u3092\u9032\u3081\u308b\u4e2d\u3067\u3001\u300c\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u8033\u306b\u3059\u308b\u3053\u3068\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u306f\u4e0d\u52d5\u7523\u3092\u8cb7\u3044\u66ff\u3048\u308b\u3068\u304d\u306b\u5229\u7528\u3067\u304d\u308b\u5236\u5ea6\u306e1\u3064\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u8cb7\u3044\u66ff\u3048\u7279\u4f8b\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u6ce8\u610f\u70b9\u3001\u9069\u7528\u8981\u4ef6\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u8cb7&#8230;<\/p>\n","protected":false},"author":19,"featured_media":18083,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[586],"tags":[850,863,630,995,572,986,1220],"class_list":{"0":"post-18081","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-house","8":"tag-sell","9":"tag-real-estate-sales","10":"tag-buy","11":"tag-special-case","12":"tag-tax","13":"tag-tax-saving","14":"tag-replacement"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/posts\/18081","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/comments?post=18081"}],"version-history":[{"count":24,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/posts\/18081\/revisions"}],"predecessor-version":[{"id":18376,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/posts\/18081\/revisions\/18376"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/media\/18083"}],"wp:attachment":[{"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/media?parent=18081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/categories?post=18081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/tags?post=18081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}