{"id":39796,"date":"2025-08-12T14:48:00","date_gmt":"2025-08-12T05:48:00","guid":{"rendered":"https:\/\/www.seraku.co.jp\/tectec-note\/?p=39796"},"modified":"2026-04-22T09:53:59","modified_gmt":"2026-04-22T00:53:59","slug":"bp-zatsusyotoku-toha","status":"publish","type":"post","link":"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/bp-zatsusyotoku-toha\/","title":{"rendered":"\u96d1\u6240\u5f97\u3068\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u57fa\u6e96\u3084\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u306f\u3058\u3081\u306b<\/h2>\n\n\n\n<div class=\"main-Point\">\n<ul>\n<li>\u96d1\u6240\u5f97\u3068\u306f\u300110\u7a2e\u985e\u306e\u6240\u5f97\u306e\u3046\u30619\u7a2e\u985e\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e<\/li>\n<li>\u96d1\u6240\u5f97\u306b\u306f\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6240\u5f97\u3001\u526f\u696d\u7b49\u306b\u3088\u308b\u6240\u5f97\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u306e3\u7a2e\u985e\u304c\u3042\u308b<\/li>\n<li>\u61f8\u8cde\u3084\u516c\u55b6\u30ae\u30e3\u30f3\u30d6\u30eb\u3067\u5f97\u305f\u6240\u5f97\u306f\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3082\u3001\u55b6\u5229\u76ee\u7684\u3084\u7d99\u7d9a\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u96d1\u6240\u5f97\u306b\u5206\u985e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n<li>\u96d1\u6240\u5f97\u304c\u4e00\u5b9a\u91d1\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u96d1\u6240\u5f97\u3068\u306f<\/h2>\n\n\n\n<p>\u96d1\u6240\u5f97\u3068\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f10\u7a2e\u985e\u306e\u6240\u5f97\u306e\u3046\u3061\u30019\u7a2e\u985e\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u306e\u4e2d\u306b\u306f\u3001\u5e74\u91d1\u7b49\u306e\u6240\u5f97\u3001\u526f\u696d\u7b49\u306e\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6240\u5f97\u7a0e\u306e10\u7a2e\u985e\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<style>\nfigure[class*=\"rt-Table\"] tbody th, figure[class*=\"rt-Table\"] tbody td {\n  border: solid 1px #a0e4e8 !important;\n\u3000vertical-align: middle !important;\n}\nfigure[class*=\"rt-Table\"] tbody td {\n  text-align:left !important;\n}\n.rt-Table2 th {\n vertical-align: middle !important;\n}\nfigure.rt-Table-Ranking td:nth-child(2){\n    margin: 0;\n    width:100%;\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking tr:first-child th:nth-child(2), figure.rt-Table-Ranking td:nth-child(2){\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking td:nth-child(3) {\n text-align: center;\n padding-right:0;\n}\n.rt-Table2 th {\n vertical-align: middle !important;\n}\nfigure.rt-Table-Ranking td:nth-child(2){\n    margin: 0;\n    width:100%;\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking tr:first-child th:nth-child(2), figure.rt-Table-Ranking td:nth-child(2){\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking td:nth-child(3) {\n text-align: center;\n padding-right:0;\n}\n<\/style>\n\n\n\n<figure class=\"wp-block-table rt-Table2\"><table><tbody>\n<tr><th>\u6240\u5f97\u306e\u7a2e\u985e<\/th><th>\u8aac\u660e<\/th><\/tr>\n<tr><th style=\"width:25%; text-align: left\">\u5229\u5b50\u6240\u5f97<\/th><td>\u9810\u8caf\u91d1\u304a\u3088\u3073\u516c\u793e\u50b5\u306e\u5229\u5b50\u306a\u3089\u3073\u306b\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u304a\u3088\u3073\u516c\u52df\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u6240\u5f97<\/td><\/tr>\n<tr><th style=\"text-align: left\">\u914d\u5f53\u6240\u5f97<\/th><td>\u682a\u4e3b\u3084\u51fa\u8cc7\u8005\u304c\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u308b\u5270\u4f59\u91d1\u3084\u5229\u76ca\u306e\u914d\u5f53\u3001\u5270\u4f59\u91d1\u306e\u5206\u914d\u3001\u57fa\u91d1\u5229\u606f\u3001\u6295\u8cc7\u6cd5\u4eba\u304b\u3089\u306e\u91d1\u92ad\u306e\u5206\u914d\u307e\u305f\u306f\u6295\u8cc7\u4fe1\u8a17\u304a\u3088\u3073\u7279\u5b9a\u53d7\u76ca\u8a3c\u5238\u767a\u884c\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306a\u3069\u306b\u4fc2\u308b\u6240\u5f97<\/td><\/tr>\n<tr><th style=\"text-align: left\">\u4e0d\u52d5\u7523\u6240\u5f97<\/th><td>\u30fb\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u3084\u8239\u8236\u3084\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8<br>\u30fb\u5730\u4e0a\u6a29\u306a\u3069\u306e\u4e0d\u52d5\u7523\u4e0a\u306b\u5728\u3059\u308b\u6a29\u5229\u306e\u8a2d\u5b9a\u3068\u8cb8\u4ed8<\/td><\/tr>\n<tr><th style=\"text-align: left\">\u4e8b\u696d\u6240\u5f97<\/th><td>\u8fb2\u696d\u30fb\u6f01\u696d\u30fb\u88fd\u9020\u696d\u30fb\u5c0f\u58f2\u696d\u30fb\u5378\u58f2\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u3067\u5f97\u308b\u6240\u5f97<\/td><\/tr>\n<tr><th style=\"text-align: left\">\u7d66\u4e0e\u6240\u5f97<\/th><td>\u5f93\u696d\u54e1\u3084\u5f79\u54e1\u7b49\u304c\u652f\u6255\u3092\u53d7\u3051\u308b\u4ff8\u7d66\u30fb\u7d66\u6599\u30fb\u8cc3\u91d1\u30fb\u6b73\u8cbb\u30fb\u8cde\u4e0e\u306e\u307b\u304b\u3001\u3053\u308c\u3089\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u7d66\u4e0e<\/td><\/tr>\n<tr><th style=\"text-align: left\">\u9000\u8077\u6240\u5f97<\/th><td>\u30fb\u52e4\u52d9\u5148\u304b\u3089\u53d7\u3051\u53d6\u308b\u9000\u8077\u624b\u5f53\u3084\u793e\u4f1a\u4fdd\u967a\u5236\u5ea6\u306b\u3088\u308b\u4e00\u6642\u91d1<br>\u30fb\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u7b49\u304b\u3089\u53d7\u3051\u53d6\u308b\u9000\u8077\u4e00\u6642\u91d1<\/td><\/tr>\n<tr><th style=\"text-align: left\">\u5c71\u6797\u6240\u5f97<\/th><td>\u5c71\u6797\u3092\u4f10\u63a1\u307e\u305f\u306f\u7acb\u6728\u306e\u307e\u307e\u3067\u8b72\u6e21\u3059\u308b\u3053\u3068\u3067\u5f97\u308b\u6240\u5f97<br>\u203b\u53d6\u5f97\u304b\u30895\u5e74\u4ee5\u5185\u306b\u4f10\u63a1\u307e\u305f\u306f\u8b72\u6e21\u3057\u305f\u5834\u5408\u306f\u4e8b\u696d\u6240\u5f97\u304b\u96d1\u6240\u5f97\u306b\u306a\u308b<\/td><\/tr>\n<tr><th style=\"text-align: left\">\u8b72\u6e21\u6240\u5f97<\/th><td>\u571f\u5730\u30fb\u5efa\u7269\u30fb\u682a\u5f0f\u7b49\u30fb\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u30fb\u91d1\u5730\u91d1\u306a\u3069\u306e\u8cc7\u7523\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u751f\u305a\u308b\u6240\u5f97<\/td><\/tr>\n<tr><th style=\"text-align: left\">\u4e00\u6642\u6240\u5f97<\/th><td>\u30fb\u61f8\u8cde\u3084\u5b9d\u304f\u3058\u306a\u3069\u306e\u8cde\u91d1\u54c1\u30fb\u7af6\u99ac\u3084\u7af6\u8f2a\u306e\u6255\u623b\u91d1<br>\u30fb\u751f\u547d\u4fdd\u967a\u306e\u4e00\u6642\u91d1\u3084\u640d\u5bb3\u4fdd\u967a\u306e\u6e80\u671f\u8fd4\u623b\u91d1<br>\u30fb\u6cd5\u4eba\u304b\u3089\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u54c1<br>\u30fb\u907a\u5931\u7269\u62fe\u5f97\u8005\u3084\u57cb\u8535\u7269\u767a\u898b\u8005\u304c\u53d7\u3051\u308b\u5831\u52b4\u91d1<br>\u30fb\u8cc7\u7523\u306e\u79fb\u8ee2\u7b49\u306e\u8cbb\u7528\u306b\u5145\u3066\u308b\u305f\u3081\u53d7\u3051\u305f\u4ea4\u4ed8\u91d1\u306e\u3046\u3061\u3001\u305d\u306e\u76ee\u7684\u306b\u5145\u3066\u3089\u308c\u306a\u304b\u3063\u305f\u5206<\/td><\/tr>\n<tr><th style=\"text-align: left\">\u96d1\u6240\u5f97<\/th><td>\u4e0a\u8a189\u7a2e\u985e\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u6240\u5f97<br>\u516c\u7684\u5e74\u91d1\u7b49\u3001\u975e\u55b6\u696d\u7528\u8cb8\u91d1\u306e\u5229\u5b50\u3001\u526f\u696d\u306b\u4fc2\u308b\u6240\u5f97\uff08\u539f\u7a3f\u6599\u3084\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u306b\u4fc2\u308b\u6240\u5f97\u306a\u3069\uff09<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u96d1\u6240\u5f97\u306f3\u3064\u306e\u7a2e\u985e\u304c\u3042\u308b<\/h2>\n\n\n\n<p>\u96d1\u6240\u5f97\u306f3\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u516c\u7684\u5e74\u91d1\u7b49\u306b\u304b\u304b\u308f\u308b\u6240\u5f97\u3001\u526f\u696d\u7b49\u306e\u696d\u52d9\u306b\u4fc2\u308b\u6240\u5f97\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97<\/h3>\n\n\n\n<p>\u516c\u7684\u5e74\u91d1\u7b49\u3084\u6069\u7d66\u306a\u3069\u3067\u5f97\u305f\u6240\u5f97\u306f\u3001\u96d1\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u3082\u306e\u306f\u3001\u6b21\u306e4\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\uff08\uff11\uff09\u56fd\u6c11\u5e74\u91d1\u6cd5\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6cd5\u3001\u516c\u52d9\u54e1\u7b49\u306e\u5171\u6e08\u7d44\u5408\u6cd5\u306a\u3069\u306e\u898f\u5b9a\u306b\u3088\u308b\u5e74\u91d1<\/li>\n<li>\uff08\uff12\uff09\u904e\u53bb\u306e\u52e4\u52d9\u306b\u3088\u308a\u4f1a\u793e\u306a\u3069\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u5e74\u91d1<\/li>\n<li>\uff08\uff13\uff09\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u652f\u7d66\u3092\u53d7\u3051\u308b\u5e74\u91d1<\/li>\n<li>\uff08\uff14\uff09\u5916\u56fd\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u4fdd\u967a\u53c8\u306f\u5171\u6e08\u306b\u95a2\u3059\u308b\u5236\u5ea6\u3067\uff08\uff11\uff09\u306b\u63b2\u3052\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u53c8\u306f\u5171\u6e08\u5236\u5ea6\u306b\u985e\u3059\u308b\u3082\u306e\u306b\u57fa\u3065\u3044\u3066\u652f\u7d66\u3092\u53d7\u3051\u308b\u5e74\u91d1<\/li>\n<\/ul>\n\n\n\n<p>\u4e3b\u306a\u4f8b\u3068\u3057\u3066\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u3001\u539a\u751f\u5e74\u91d1\u3001\u4f01\u696d\u5e74\u91d1\u306a\u3069\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1600.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 &#8211; No.1600\u2003\u516c\u7684\u5e74\u91d1\u7b49\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\uff08\u526f\u696d\u306a\u3069\uff09<\/h3>\n\n\n\n<p>\u526f\u696d\u7b49\u306e\u696d\u52d9\u306b\u4fc2\u308b\u6240\u5f97\u306f\u96d1\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<br>\u4e3b\u306a\u4f8b\u3068\u3057\u3066\u306f\u3001\u30e9\u30a4\u30bf\u30fc\u3084\u30a4\u30e9\u30b9\u30c8\u30ec\u30fc\u30bf\u30fc\u306e\u539f\u7a3f\u6599\u3001\u8b1b\u6f14\u4f1a\u7b49\u306e\u8b1b\u6f14\u6599\u3001\u30b7\u30eb\u30d0\u30fc\u4eba\u6750\u30bb\u30f3\u30bf\u30fc\u3067\u306e\u53ce\u5165\u3001\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u306b\u4fc2\u308b\u6240\u5f97\u306a\u3069\u3067\u3059\u3002<br>\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u4e2d\u3067\u3082\u3001\u7d99\u7d9a\u7684\u30fb\u53cd\u5fa9\u7684\u306b\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u898f\u6a21\u304c\u5927\u304d\u3044\u5834\u5408\u7b49\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2024\/03\/order2\/3-2_07.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 &#8211; \u624b\u98062\u3000\u53ce\u5165\u91d1\u984d\u7b49\u3001\u6240\u5f97\u91d1\u984d\u7b49\u3092\u8a08\u7b97\u3059\u308b<\/a><\/p>\n\n\n<div class=\"relativeLink__wrapper\">\n\t\t\t\t<div class=\"relativeLink__inner\">\n\t\t\t\t\t<div class=\"relativeLink__thumbnail\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/bp-fukugyo-kakuteishinkoku\">\n\t\t\t\t\t\t\t<img src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/9e060af3c8e84f81c1533981b75c3fb3.png\" alt=\"\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u306f20\u4e07\u5186\u304b\u3089\uff1f\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u30fb\u3084\u308a\u65b9\u3092\u89e3\u8aac\u306e\u30b5\u30e0\u30cd\u30a4\u30eb\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"relativeLink__text\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/bp-fukugyo-kakuteishinkoku\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u306f20\u4e07\u5186\u304b\u3089\uff1f\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u30fb\u3084\u308a\u65b9\u3092\u89e3\u8aac<\/div>\n\t\t\t\t\t\t\t<p>\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3084\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3092\u89e3\u8aac\uff01\u4f1a\u793e\u306b\u30d0\u30ec\u308b\u30ea\u30b9\u30af\u3084\u7bc0\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u3082\u8a73\u3057\u304f\u7d39\u4ecb\u2026<\/p>\n\t\t\t\t\t\t\t<div style=\"text-align: right;\">\n\t\t\t\t\t\t\t\t<p class=\"relativeLink__text--more\">\u7d9a\u304d\u306f\u3053\u3061\u3089<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u305d\u306e\u4ed6\u306e\u96d1\u6240\u5f97<\/h3>\n\n\n\n<p>\u305d\u306e\u4ed6\u306e\u96d1\u6240\u5f97\u3068\u306f\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97\u3001\u696d\u52d9\u306b\u95a2\u308f\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u96d1\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002<br>\u4e3b\u306a\u4f8b\u3068\u3057\u3066\u306f\u3001\u751f\u547d\u4fdd\u967a\u306e\u5e74\u91d1\uff08\u6c11\u9593\u306e\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306a\u3069\uff09\u3001\u4e92\u52a9\u5e74\u91d1\u3001FX\u3084\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u306b\u3088\u308b\u53ce\u5165\u306a\u3069\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/r3yokuaru\/cat2\/cat21\/cat214\/cid115.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 &#8211; \u3010\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3011&#8211;\u96d1\u6240\u5f97\u3068\u306f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u96d1\u6240\u5f97\u3068\u307b\u304b\u306e\u6240\u5f97\u3068\u306e\u9055\u3044<\/h2>\n\n\n\n<p>\u96d1\u6240\u5f97\u3068\u6df7\u540c\u3057\u304c\u3061\u306a\u3001\u4e8b\u696d\u6240\u5f97\u3084\u4e00\u6642\u6240\u5f97\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e8b\u696d\u6240\u5f97\u3068\u306e\u9055\u3044<\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u304b\u3089\u306e\u901a\u9054\u306b\u3088\u308a\u30012022\u5e7410\u6708\u304b\u3089\u96d1\u6240\u5f97\u3068\u4e8b\u696d\u6240\u5f97\u306e\u533a\u5225\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u901a\u9054\u4ee5\u964d\u3001\u96d1\u6240\u5f97\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96\u306b\u3001\u672c\u696d\u304b\u526f\u696d\u304b\u306f\u95a2\u4e0e\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u4e8b\u696d\u6240\u5f97\u3068\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u305d\u306e\u6240\u5f97\u3092\u5f97\u308b\u305f\u3081\u306e\u6d3b\u52d5\u304c\u3001\u793e\u4f1a\u901a\u5ff5\u4e0a\u3001\u4e8b\u696d\u3068\u79f0\u3059\u308b\u306b\u81f3\u308b\u7a0b\u5ea6\u3067\u304a\u3053\u306a\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308b<\/li>\n<li>\u4e8b\u696d\u6240\u5f97\u3068\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u6240\u5f97\u3092\u5f97\u308b\u305f\u3081\u306e\u6d3b\u52d5\u306e\u898f\u6a21\u306b\u3088\u3063\u3066\u5224\u5b9a\u3055\u308c\u3001\u5f53\u8a72\u6d3b\u52d5\u304c\u4e8b\u696d\u7684\u898f\u6a21\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u4e8b\u696d\u6240\u5f97\u306b\u3001\u4e8b\u696d\u7684\u898f\u6a21\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u300c\u4e8b\u696d\u7684\u898f\u6a21\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u300d\u306b\u3064\u3044\u3066\u306f\u76ee\u5b89\u304c\u3042\u308a\u307e\u3059\u3002\u901a\u9054\u3067\u306f\u5224\u65ad\u57fa\u6e96\u304c\u3001\u4ee5\u4e0b\u8868\u306e\u3068\u304a\u308a\u5206\u304b\u308a\u3084\u3059\u304f\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table rt-Tabledash\" style=\"margin-bottom: 10px;\"><table><tbody><tr><th>\u53ce\u5165\u91d1\u984d<\/th><th>\u8a18\u5e33\u30fb\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u3042\u308a<\/th><th>\u8a18\u5e33\u30fb\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u306a\u3057<\/th><\/tr><tr><th style=\"text-align: left\">300\u4e07\u5186\u8d85<\/th><td rowspan=\"2\">\u6982\u306d\u4e8b\u696d\u6240\u5f97\uff08\u6ce8\uff09<\/td><td>\u6982\u306d\u696d\u52d9\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97<\/td><\/tr><tr><th style=\"text-align: left\">300\u4e07\u5186\u4ee5\u4e0b<\/th><td>\u696d\u52d9\u306b\u95a2\u308f\u308b\u96d1\u6240\u5f97<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p style=\"margin-top: 10px;\">\uff08\u6ce8\uff09\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u3068\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u500b\u5225\u306b\u5224\u65ad\u3059\u308b\u3002<br>\uff08\uff11\uff09\u305d\u306e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u304c\u50c5\u5c11\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<br>\uff08\uff12\uff09\u305d\u306e\u6240\u5f97\u3092\u5f97\u308b\u6d3b\u52d5\u306b\u55b6\u5229\u6027\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u6ce8\u91c8\u306b\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u901a\u308a\u3001\u4e8b\u696d\u6240\u5f97\u304b\u96d1\u6240\u5f97\u304b\u306e\u5224\u65ad\u3092\u500b\u5225\u306b\u304a\u3053\u306a\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u5206\u306e\u6240\u5f97\u304c\u3069\u3061\u3089\u306b\u306a\u308b\u304b\u5206\u304b\u3089\u306a\u3044\u3068\u304d\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u554f\u3044\u5408\u308f\u305b\u308b\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/kaisei\/221007\/index.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 &#8211; \u300c\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a><br>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/kumamoto\/release\/r04\/kakutei\/pdf\/07.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 &#8211; \u6240\u5f97\u7a0e\u901a\u9054\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08PDF\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e00\u6642\u6240\u5f97\u3068\u306e\u9055\u3044<\/h3>\n\n\n\n<p>\u5e74\u91d1\u6240\u5f97\u3001\u526f\u696d\u7b49\u306e\u696d\u52d9\u306b\u3088\u308b\u6240\u5f97\u3001\u682a\u3084FX\u306b\u3088\u308b\u6240\u5f97\u306f\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br>\u3057\u304b\u3057\u3001\u61f8\u8cde\u6240\u5f97\u3001\u7af6\u99ac\u3084\u7af6\u8f2a\u3068\u3044\u3063\u305f\u516c\u55b6\u7af6\u6280\u3067\u5f97\u305f\u6240\u5f97\u3001\u751f\u547d\u4fdd\u967a\u306e\u4e00\u6642\u91d1\u30fb\u640d\u5bb3\u4fdd\u967a\u306e\u6e80\u671f\u8fd4\u623b\u91d1\u7b49\u306f\u4e00\u6642\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u696d\u3067\u306a\u3044\u55b6\u5229\u76ee\u7684\u306e\u53ce\u5165\u3084\u3001\u751f\u6d3b\u76ee\u7684\uff08\u5e74\u91d1\uff09\u306e\u53ce\u5165\u306f\u96d1\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u308b\u4e00\u65b9\u3001\u4e00\u6642\u6240\u5f97\u306f\u55b6\u5229\u76ee\u7684\u3067\u306e\u6d3b\u52d5\u3067\u5f97\u305f\u53ce\u5165\u3067\u306f\u306a\u3044\u70b9\u304c\u5224\u65ad\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u53ce\u5165\u306f\u6b21\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<ol class=\"flame\">\n<li>\u61f8\u8cde\u3084\u798f\u5f15\u304d\u306e\u8cde\u91d1\u54c1\uff08\u696d\u52d9\u306b\u95a2\u3057\u3066\u53d7\u3051\u308b\u3082\u306e\u3092\u9664\u304f\uff09<\/li>\n<li>\u7af6\u99ac\u3084\u7af6\u8f2a\u306e\u6255\u623b\u91d1\uff08\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u304f\uff09<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u306e\u4e00\u6642\u91d1\uff08\u696d\u52d9\u306b\u95a2\u3057\u3066\u53d7\u3051\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u3084\u640d\u5bb3\u4fdd\u967a\u306e\u6e80\u671f\u8fd4\u623b\u91d1\u7b49<\/li>\n<li>\u6cd5\u4eba\u304b\u3089\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u54c1\uff08\u696d\u52d9\u306b\u95a2\u3057\u3066\u53d7\u3051\u308b\u3082\u306e\u3001\u7d99\u7d9a\u7684\u306b\u53d7\u3051\u308b\u3082\u306e\u3092\u9664\u304f\uff09<\/li>\n<li>\u907a\u5931\u7269\u62fe\u5f97\u8005\u3084\u57cb\u8535\u7269\u767a\u898b\u8005\u306e\u53d7\u3051\u308b\u5831\u52b4\u91d1\u7b49<\/li>\n<li>\u8cc7\u7523\u306e\u79fb\u8ee2\u7b49\u306e\u8cbb\u7528\u306b\u5145\u3066\u308b\u305f\u3081\u53d7\u3051\u305f\u4ea4\u4ed8\u91d1\u306e\u3046\u3061\u3001\u305d\u306e\u4ea4\u4ed8\u306e\u76ee\u7684\u3068\u3055\u308c\u305f\u652f\u51fa\u306b\u5145\u3066\u3089\u308c\u306a\u304b\u3063\u305f\u3082\u306e<\/li>\n<\/ol>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 &#8211; No.1490\u2003\u4e00\u6642\u6240\u5f97<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u96d1\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3051\u308b\u96d1\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u30023\u7a2e\u985e\u306e\u96d1\u6240\u5f97\u3001\u305d\u308c\u305e\u308c\u306b\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u306f\u3058\u3081\u306b\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3068\u63a7\u9664\u984d\u304b\u3089\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p id=\"lIst\">\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3068\u63a7\u9664\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table rt-Tabledash\"><table><tbody><tr><th>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/th><th>\u7a0e\u7387<\/th><th>\u63a7\u9664\u984d<\/th><\/tr>\n<tr><th style=\"text-align: left\">1,000\u5186 \u304b\u3089 1,949,000\u5186\u307e\u3067<\/th><td>5%<\/td><td>0\u5186<\/td><\/tr>\n<tr><th style=\"text-align: left\">1,950,000\u5186 \u304b\u3089 3,299,000\u5186\u307e\u3067<\/th><td>10%<\/td><td>97,500\u5186<\/td><\/tr>\n<tr><th style=\"text-align: left\">3,300,000\u5186 \u304b\u3089 6,949,000\u5186\u307e\u3067<\/th><td>20%<\/td><td>427,500\u5186<\/td><\/tr>\n<tr><th style=\"text-align: left\">6,950,000\u5186 \u304b\u3089 8,999,000\u5186\u307e\u3067<\/th><td>23%<\/td><td>636,000\u5186<\/td><\/tr>\n<tr><th style=\"text-align: left\">9,000,000\u5186 \u304b\u3089 17,999,000\u5186\u307e\u3067<\/th><td>33%<\/td><td>1,536,000\u5186<\/td><\/tr>\n<tr><th style=\"text-align: left\">18,000,000\u5186 \u304b\u3089 39,999,000\u5186\u307e\u3067<\/th><td>40%<\/td><td>2,796,000\u5186<\/td><\/tr>\n<tr><th style=\"text-align: left\">40,000,000\u5186 \u4ee5\u4e0a<\/th><td>45%<\/td><td>4,796,000\u5186<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u8003\uff1a<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81 &#8211; No.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u516c\u7684\u5e74\u91d1\u7b49\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u5e74\u91d1\u3068\u305d\u308c\u4ee5\u5916\u306e\u96d1\u6240\u5f97\u306b\u3042\u305f\u308b\u53ce\u5165\u3067\u306f\u3001\u63a7\u9664\u3067\u304d\u308b\u984d\u306e\u5b9a\u3081\u304c\u9055\u3046\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97\u306b\u3064\u3044\u3066\u306e\u8a08\u7b97\u306f\u3001\u4ee5\u4e0b\u306e\u3084\u308a\u65b9\u3067\u6240\u5f97\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\"><li>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97\n<p>\u53ce\u5165\u91d1\u984d &#8211; \u516c\u7684\u5e74\u91d1\u306a\u3069\u306e\u63a7\u9664\u984d<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p>\u203b\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306f\u3001\u53d7\u7d66\u8005\u306e\u5e74\u9f62\u30fb\u5e74\u91d1\u306e\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u63a7\u9664\u984d\u306e\u65e9\u898b\u8868\u306f\u56fd\u7a0e\u5e81 No.1600\u306eWeb\u30da\u30fc\u30b8\u3092\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 &#8211; No.1500\u2003\u96d1\u6240\u5f97<\/a><br>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1600.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 &#8211; No.1600\u2003\u516c\u7684\u5e74\u91d1\u7b49\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a><\/p>\n\n\n\n\n\n\n<h3 class=\"wp-block-heading\">\u696d\u52d9\u306b\u4fc2\u308b\u3082\u306e\uff08\u526f\u696d\u306a\u3069\uff09\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u696d\u52d9\u306b\u4fc2\u308b\u3082\u306e\u306e\u96d1\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u304d\u3001\u6240\u5f97\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002\u8a08\u7b97\u306e\u3084\u308a\u65b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\"><li>\u696d\u52d9\u306b\u4fc2\u308b\u3082\u306e\uff08\u526f\u696d\u7b49\uff09\u306e\u96d1\u6240\u5f97\n<p>\u7dcf\u53ce\u5165\u91d1\u984d \u2013 \u5fc5\u8981\u7d4c\u8cbb<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 &#8211; No.1500\u2003\u96d1\u6240\u5f97<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u305d\u306e\u4ed6\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u305d\u306e\u4ed6\u306e\u96d1\u6240\u5f97\u306b\u3064\u3044\u3066\u3082\u3001\u305d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\u8a08\u7b97\u306e\u3084\u308a\u65b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\"><li>\u305d\u306e\u4ed6\u306e\u96d1\u6240\u5f97\n<p>\u7dcf\u53ce\u5165\u91d1\u984d \u2013 \u5fc5\u8981\u7d4c\u8cbb<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 &#8211; No.1500\u2003\u96d1\u6240\u5f97<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p>\u96d1\u6240\u5f97\u306e\u6240\u5f97\u984d\u3092\u7b97\u51fa\u3057\u305f\u3089\u3001\u6b21\u306f\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306e\u3084\u308a\u65b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\"><li>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f\n<p>\u7dcf\u6240\u5f97\u984d &#8211; \u6240\u5f97\u63a7\u9664\u984d = \u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<br>\n\u8ab2\u7a0e\u6240\u5f97\u984d \u00d7 \u7a0e\u7387 = \u6240\u5f97\u7a0e\u984d<br>\n\u6240\u5f97\u7a0e\u984d &#8211; \u7a0e\u984d\u63a7\u9664\u984d = \u7d0d\u7a0e\u984d\n<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p>\u4e0a\u8a18\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u305f\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u96d1\u6240\u5f97\u3060\u3051\u3092\u5358\u4f53\u3067\u8a08\u7b97\u3059\u308b\u5834\u9762\u306f\u5c11\u306a\u3044\u3067\u3059\u3002\u7dcf\u5408\u7684\u306a\u7533\u544a\u306e\u4e00\u7aef\u3068\u3054\u7406\u89e3\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u4f1a\u793e\u306b\u52e4\u3081\u306a\u304c\u3089\u3001\u526f\u696d\u3067\u5e74\u9593300\u4e07\u5186\u306e\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306e\u8a08\u7b97\u4f8b\u3067\u3059\u3002\u306a\u304a\u3001\u5e74\u672b\u8abf\u6574\u306e\u7d50\u679c\u3001\u4f1a\u793e\u54e1\u3068\u3057\u3066\u306e\u6240\u5f97\u306f150\u4e07\u5186\u3001\u526f\u696d\u306e\u5fc5\u8981\u7d4c\u8cbb\u306f0\u4e07\u5186\u3001\u72ec\u8eab\u3067\u6276\u990a\u3059\u308b\u5bb6\u65cf\u306f\u304a\u3089\u305a\u3001\u4ed6\u306e\u63a7\u9664\u306f\u3068\u304f\u306b\u7121\u3057\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<style>\nol.inOrder {\n    padding: 1em;\n    background: #fff;\n    border: solid 1px #29C4CC;\n    padding: 1.5em .5em .5em 2.5rem;\n    font-weight: bold;\n    position: relative;\n    z-index: 0;\n}\n.inOrder li:before {\n    color: #fff !important;\n    content: counter(list-item);\n    position: relative;\n    left: -3.75rem;\n    text-align: center;\n    width: 3rem;\n    display: inline-block;\n    z-index: 2;\n}\n.inOrder li {\n    padding-left: 2rem;\n    position: relative;\n    list-style: none;\n}\n.inOrder li > div { \n    position: relative;\n    top: -2rem;\n}\n\n.inOrder li::marker {\n    content: \"\";\n}\n.inOrder li p {\n    font-weight: normal;\n    margin: 4px 0 -1.5rem -2.25rem !important;\n    position: relative;\n    padding-left: 2.3rem;\n    padding-bottom: 1rem;\n}\n.inOrder li:not(:last-child) > div {\n    border-left: solid #29c4cc;\n    position: relative;\n    right: 2.3rem;\n    padding-left: 2.3rem;\n    z-index: 0;\n}\n.inOrder li:not(:last-child) p {\n    border-left: none;\n}\n.inOrder li:after {\n    content: \"\";\n    width: 2.5rem;\n    height: 2.5rem;\n    position: absolute;\n    display: inline-block;\n    background: #29c4cc;\n    border-radius: 45px;\n    top: 0;\n    left: 0;\n    margin-top: -0.5rem;\n    margin-left: -1.475rem;\n    z-index: 1;\n}\n@media (max-width: 768px) {\n    .inOrder li {\n        padding-left: 1rem;\n    }\n    .inOrder li:before {\n        left: -3.35rem;\n    }\n    .inOrder li:not(:last-child) p {\n       border-left: none;\n    }\n    .inOrder li:after {\n        width: 1.5rem;\n        height: 1.5rem;\n        margin-top: 0;\n        margin-left: -1.6rem;\n    }\n    .inOrder li > div {\n        top: -1.5rem;\n        font-size: calc(1em - 2px);\n    }\n    .inOrder li p {\n        margin: 0 0 -1.5rem -1.9rem !important;\n        padding-left: 1.85rem;\n        padding-bottom: 1rem;\n        font-size: calc(1em - 2px) !important;\n    }\n    .inOrder li:not(:last-child) > div {\n        border-left: solid #29c4cc;\n        position: relative;\n        right: 1.85rem;\n        padding-left: 1.85rem;\n        z-index: 0;\n    }\n}\n<\/style>\n\n\n\n<ol class=\"inOrder\" style=\"margin-bottom: 10px;\">\n<li>\n  <div><span style=\"font-weight: normal;\">\u307e\u305a\u306f\u3001\u96d1\u6240\u5f97\u306e\u6240\u5f97\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span> \n    <br><span style=\"font-weight: bold; display: inline-block; padding: .5rem 0;\">\u526f\u696d\u306e\u7dcf\u53ce\u5165\u984d3,000,000 \uff0d \u5fc5\u8981\u7d4c\u8cbb0 = \u96d1\u6240\u5f97\u984d3,000,000<\/span><p><\/p>\n  <\/div>\n<\/li>\n<li>\n  <div><span style=\"font-weight: normal;\">\u6b21\u306b\u3001\u6240\u5f97\u984d\u304b\u3089\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304d\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u51fa\u3057\u307e\u3059\u3002<br>\uff08\u3053\u306e\u4f8b\u306e\u5834\u5408\u306f\u3001\u57fa\u790e\u63a7\u9664\u984d\u3067\u3042\u308b58\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\uff09<\/span>\n    <br><span style=\"font-weight: bold; display: inline-block; padding: .5rem 0;\">\u96d1\u6240\u5f97\u984d3,000,000 \u2013 \u6240\u5f97\u63a7\u9664\u984d580,000 = \u526f\u696d\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d2,420,000<\/span><p><\/p>\n  <\/div>\n<\/li>\n<li>\n  <div><span style=\"font-weight: normal;\">\u6c42\u3081\u305f\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3068\u7d66\u4e0e\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u5408\u7b97\u3057\u307e\u3059\u3002<\/span>\n    <br><span style=\"font-weight: bold; display: inline-block; padding: .5rem 0;\">\u7d66\u4e0e\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d1,500,000 \uff0b \u526f\u696d\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d2,420,000<br>\uff1d \u5408\u8a08\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d3,920,000<\/span><p><\/p>\n  <\/div>\n<\/li>\n<li>\n  <div><span style=\"font-weight: normal;\">\u7d9a\u3044\u3066\u3001<a href=\"#lIst\">\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3068\u63a7\u9664\u984d\u306e\u8868<\/a>\uff08\u4e0a\u8a18\u306b\u8a18\u8f09\u306e\u8868\uff09\u304b\u3089\u3001\u7a0e\u7387\u3068\u63a7\u9664\u984d\u3092\u78ba\u8a8d\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<br>\uff08\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d3,920,000\u5186\u306e\u5834\u5408\u3001\u7a0e\u738720%\u3001\u63a7\u9664\u984d427,500\u5186\u3067\u3059\uff09<\/span>\n    <br><span style=\"font-weight: bold; display: inline-block; padding: .5rem 0;\">\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d3,920,000 \u00d7 \u7a0e\u738720% \u2013 \u63a7\u9664\u984d427,500 = \u6240\u5f97\u7a0e\u984d356,500<\/span><br><span style=\"font-weight: normal;\">\u3088\u3063\u3066\u3001\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u306f356,500\u5186\u3067\u3059\u3002\u3053\u3053\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002\uff08\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53c2\u7167\u3059\u308b\uff09<\/span><p><\/p>\n  <\/div>\n<\/li>\n<\/ol>\n\n\n\n<p style=\"margin-top: 10px;\">\u6ce8\uff09\u5b9f\u969b\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u7b49\u306e\u8ffd\u52a0\u3055\u308c\u308b\u7a0e\u984d\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u91d1\u984d\u304c\u78ba\u5b9a\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093<br>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1000.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 &#8211; No.1000\u2003\u6240\u5f97\u7a0e\u306e\u3057\u304f\u307f<\/a><\/p>\n\n\n<div class=\"relativeLink__wrapper\">\n\t\t\t\t<div class=\"relativeLink__inner\">\n\t\t\t\t\t<div class=\"relativeLink__thumbnail\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/recruit_taxamount_calculation\">\n\t\t\t\t\t\t\t<img src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/4230391da8d72f1917d4dffc782bb96f.png\" alt=\"\u78ba\u5b9a\u7533\u544a\u306e\u7a0e\u984d\u8a08\u7b97\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff5c\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f\u30fb\u7a0e\u7387\u30fb\u63a7\u9664\u306e\u30b5\u30e0\u30cd\u30a4\u30eb\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"relativeLink__text\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/recruit_taxamount_calculation\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u78ba\u5b9a\u7533\u544a\u306e\u7a0e\u984d\u8a08\u7b97\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff5c\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f\u30fb\u7a0e\u7387\u30fb\u63a7\u9664<\/div>\n\t\t\t\t\t\t\t<p>\u78ba\u5b9a\u7533\u544a\u6642\u306e\u7a0e\u984d\u8a08\u7b97\u306f\u96e3\u3057\u3044\u3068\u611f\u3058\u308b\u65b9\u306b\u3001\u7a0e\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u3092\u3001\u6240\u5f97\u8a08\u7b97\u306e\u30b9\u30c6\u30c3\u30d7\u9806\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u2026<\/p>\n\t\t\t\t\t\t\t<div style=\"text-align: right;\">\n\t\t\t\t\t\t\t\t<p class=\"relativeLink__text--more\">\u7d9a\u304d\u306f\u3053\u3061\u3089<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u96d1\u6240\u5f97\u306e\u91d1\u984d<\/h2>\n\n\n\n<p>\u96d1\u6240\u5f97\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u5834\u5408\u3068\u5fc5\u8981\u306a\u5834\u5408\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u6761\u4ef6\u306e\u76ee\u5b89\u306f\u53ce\u5165\u91d1\u984d\u3067\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u65b9\u3068\u4ed6\u306e\u65b9\u3067\u8003\u3048\u65b9\u304c\u9055\u3046\u305f\u3081\u3001\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u4eba\uff08\u4f1a\u793e\u54e1\uff09\u306f20\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u304d<\/h3>\n\n\n\n<p>\u4f1a\u793e\u54e1\u3067\u526f\u696d\u7b49\u306e\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u526f\u696d\u53ce\u5165\u3092\u96d1\u6240\u5f97\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u526f\u696d\u306e\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3092\u304a\u3053\u306a\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3001\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3082\u3089\u3044\u307e\u3059\u3002\u526f\u696d\u306e\u53ce\u5165\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3068\u304d\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u8a18\u5165\u3084\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u5fc5\u8981\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306e\u3068\u304d\u306b\u3059\u3050\u53d6\u308a\u51fa\u305b\u308b\u3088\u3046\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u304d\u3061\u3093\u3068\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2024\/01\/1_06.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 &#8211; \u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d66\u4e0e\u6240\u5f97\u304c\u306a\u3044\u4eba\u306f58\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u304d<\/h3>\n\n\n\n<p>\u7d66\u4e0e\u6240\u5f97\u304c\u306a\u3044\u4eba\u306f\u3001\u96d1\u6240\u5f97\u304c\u539f\u524758\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u304d\u306b\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u63a7\u9664\u984d\u304c\u4ee4\u548c7\u5e74\u5206\u4ee5\u964d58\u4e07\u5186\u306b\u6cd5\u6539\u6b63\u3055\u308c\u305f\u305f\u3081\u3067\u3059\u3002\u4ee4\u548c9\u5e74\u306b\u304b\u3051\u3066\u6bb5\u968e\u7684\u306b\u57fa\u790e\u63a7\u9664\u984d\u304c\u5909\u66f4\u3055\u308c\u308b\u305f\u3081\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u53ce\u5165\u304c58\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u984d58\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u304c0\u5186\u3068\u306a\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u300258\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304c\u751f\u3058\u308b\u305f\u3081\u3001 \u78ba\u5b9a\u7533\u544a\u3092\u304a\u3053\u306a\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1199.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81 &#8211; No.1199\u2003\u57fa\u790e\u63a7\u9664<\/a><br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index\/shinkoku.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u3068\u78ba\u5b9a\u7533\u544a<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5e74\u91d1\u6240\u5f97\u8005\u306b\u4fc2\u308b\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6<\/h3>\n\n\n\n<p>\u5e74\u91d1\u6240\u5f97\u8005\u3082\u3001\u539f\u5247\u306f\u78ba\u5b9a\u7533\u544a\u3092\u304a\u3053\u306a\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u3001\u5e74\u91d1\u6240\u5f97\u8005\u306b\u95a2\u3059\u308b\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3068\u3044\u3046\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3088\u3044\u4eba\u304c\u591a\u3044\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u5e74\u91d1\u6240\u5f97\u8005\u3067\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u306b\u3082\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\n<p>(1) \u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c\u3001400\u4e07\u5186\u4ee5\u4e0b\uff08\u305f\u3060\u3057\u3001\u516c\u7684\u5e74\u91d1\u304c\u3059\u3079\u3066\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3067\u3042\u308b\u3053\u3068\uff09<br>\n(2) \u516c\u7684\u5e74\u91d1\u7b49\u306b\u304b\u304b\u308f\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u304c\u300120\u4e07\u5186\u4ee5\u4e0b\n<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p>\u53c2\u8003\uff1a<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2024\/01\/1_06.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81 &#8211; \u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9<\/a><\/p>\n\n\n<div class=\"relativeLink__wrapper\">\n\t\t\t\t<div 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