{"id":659,"date":"2026-06-30T10:08:48","date_gmt":"2026-06-30T01:08:48","guid":{"rendered":"https:\/\/wallmate.co.jp\/media\/?p=659"},"modified":"2026-07-30T17:01:31","modified_gmt":"2026-07-30T08:01:31","slug":"inherit-home-rimit","status":"publish","type":"post","link":"https:\/\/wallmate.co.jp\/media\/inherit-home-rimit\/","title":{"rendered":"\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u58f2\u5374\u671f\u9650\u304c\u3042\u308b\uff1f3\u5e74\u4ee5\u5185\u304c\u826f\u3044\u7406\u7531\u3068\u7a0e\u8ca0\u62c5\u30fb\u6d41\u308c\u3092\u89e3\u8aac"},"content":{"rendered":"<p><iframe loading=\"lazy\" class=\"js-sumai-step-cta\" style=\"border: none;\" src=\"https:\/\/sumai-step.com\/address_cta\/?utm_source=tosh&amp;utm_content=iframe\" width=\"100%\" height=\"290px\"><\/iframe><\/p>\n<p><script>\n(function () {\n  function resizeCta() {\n    document.querySelectorAll('.js-sumai-step-cta').forEach(function (el) {\n      var w = el.clientWidth;\n      el.style.height = (w >= 768 ? 290 : 470) + 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class=\"marker\"><strong>\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u5e74\u4ee5\u5185<\/strong><\/span>\u3067\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.4205 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u300d<\/a>\u3001<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00565.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701\u300c\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u7fa9\u52d9\u5316\u306b\u95a2\u3059\u308bQ\uff06A\u300d<\/a>\uff09<\/p>\n<p>\u58f2\u5374\u6642\u306e\u7a0e\u5236\u7279\u4f8b\u3067\u306f\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3084\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306a\u3069\u3082\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u78ba\u8a8d\u3059\u308b\u5185\u5bb9<\/th>\n<th class=\"c-scroll-table__th\">\u671f\u9650\u306e\u76ee\u5b89<\/th>\n<th class=\"c-scroll-table__th\">\u58f2\u5374\u524d\u306b\u898b\u308b\u3053\u3068<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3059\u308b\u304b\u3001\u58f2\u5374\u4ee3\u91d1\u3092\u7d0d\u7a0e\u306b\u5145\u3066\u308b\u304b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u76f8\u7d9a\u767b\u8a18<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u5e74\u4ee5\u5185<\/td>\n<td class=\"c-scroll-table__td\">\u540d\u7fa9\u5909\u66f4\u304c\u6e08\u3093\u3067\u3044\u308b\u304b\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5354\u529b\u3092\u5f97\u3089\u308c\u308b\u304b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e7410\u30f6\u6708\u4ee5\u5185\u304c\u76ee\u5b89<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u3066\u304a\u308a\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e74\u76ee\u306e\u5e74\u672b\u307e\u3067\u304c\u76ee\u5b89<\/td>\n<td class=\"c-scroll-table__td\">\u88ab\u76f8\u7d9a\u4eba\u304c\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u304b\u3001\u8010\u9707\u6027\u3084\u58f2\u5374\u4fa1\u683c\u306a\u3069\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u304b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u67fb\u5b9a\u984d\u306e\u78ba\u8a8d<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u3092\u8ff7\u3044\u59cb\u3081\u305f\u6bb5\u968e<\/td>\n<td class=\"c-scroll-table__td\">\u7d0d\u7a0e\u8cc7\u91d1\u3001\u30ed\u30fc\u30f3\u6b8b\u50b5\u3001\u58f2\u5374\u5f8c\u306e\u624b\u6b8b\u308a\u3092\u898b\u8fbc\u3081\u308b\u304b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3084\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306f\u6761\u4ef6\u304c\u7d30\u304b\u3044\u305f\u3081\u3001\u4f7f\u3048\u308b\u304b\u8ff7\u3046\u5834\u5408\u306f\u7a0e\u7406\u58eb\u3084\u7a0e\u52d9\u7f72\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3267 \u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b\u300d<\/a>\u3001<a href=\"https:\/\/www.mlit.go.jp\/jutakukentiku\/house\/jutakukentiku_house_tk2_000030.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u571f\u4ea4\u901a\u7701\u300c\u7a7a\u304d\u5bb6\u306e\u767a\u751f\u3092\u6291\u5236\u3059\u308b\u305f\u3081\u306e\u7279\u4f8b\u63aa\u7f6e\u300d<\/a>\uff09<\/p>\n<p><strong>3\u5e74\u4ee5\u5185\u306b\u58f2\u3089\u306a\u304f\u3066\u3082\u58f2\u5374\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u7279\u4f8b\u306e\u671f\u9650\u3092\u9003\u3059\u3068\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\n<div class=\"wm-pr\">\n<p class=\"wm-pr__tag\">PR<\/p>\n<div class=\"wm-pr__head\">\n<p class=\"svc\">\u4e00\u62ec\u67fb\u5b9a\u30b5\u30fc\u30d3\u30b9<\/p>\n<div class=\"title-4\">\u3059\u307e\u3044\u30b9\u30c6\u30c3\u30d7\uff5c\u5b89\u5fc3\u30fb\u5b89\u5168\u304b\u3064\u30b9\u30d4\u30fc\u30c9\u58f2\u5374\u3092\u6c42\u3081\u308b\u65b9\u3078<\/div>\n<\/div>\n<div class=\"wm-pr__body\">\n<div class=\"wm-pr__thumb\"><img decoding=\"async\" src=\"https:\/\/wallmate.co.jp\/media\/wp-content\/uploads\/2026\/06\/\u3059\u307e\u3044\u30b9\u30c6\u30c3\u30d7-1.png\" alt=\"\u3059\u307e\u3044\u30b9\u30c6\u30c3\u30d7\u306e\u4e0d\u52d5\u7523\u4e00\u62ec\u67fb\u5b9a\u30b5\u30fc\u30d3\u30b9\" \/><\/div>\n<table class=\"wm-pr__spec\">\n<tbody>\n<tr>\n<th>\u67fb\u5b9a\u8cbb\u7528<\/th>\n<td>\u7121\u6599<\/td>\n<\/tr>\n<tr>\n<th>\u5bfe\u5fdc\u30a8\u30ea\u30a2<\/th>\n<td>\u5168\u56fd\u5bfe\u5fdc<\/td>\n<\/tr>\n<tr>\n<th>\u63d0\u643a\u4f1a\u793e\u6570<\/th>\n<td>\u5168\u56fd2,000\u793e\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<th>\u540c\u6642\u67fb\u5b9a\u6570<\/th>\n<td>\u6700\u59274\u793e<\/td>\n<\/tr>\n<tr>\n<th>\u5bfe\u5fdc\u7269\u4ef6<\/th>\n<td>\u6238\u5efa\u3066\u30fb\u30de\u30f3\u30b7\u30e7\u30f3\u30fb\u571f\u5730\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th>\u7279\u5fb4<\/th>\n<td>\u533f\u540d\u67fb\u5b9aOK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul class=\"wm-pr__points\">\n<li><b>\u6700\u59274\u793e<\/b>\u306b\u7121\u6599\u3067\u4e00\u62ec\u67fb\u5b9a\u3092\u4f9d\u983c\u3067\u304d\u308b<\/li>\n<li>\u7d2f\u8a08\u67fb\u5b9a\u4f9d\u983c\u6570<b>20\u4e07\u4ef6<\/b>\u4ee5\u4e0a\u306e\u5b9f\u7e3e<\/li>\n<li>\u6240\u6709\u6a29\u79fb\u8ee2\u7387<b>No.1<\/b><small style=\"color: #5c6678;\">\u3000\u203b\u4e0d\u52d5\u7523\u4f1a\u793e\u306e\u30df\u30ab\u30bf 2024\u5e74\u8abf\u67fb<\/small><\/li>\n<\/ul>\n<div class=\"wm-pr__voice\">\n<p class=\"vh\">WALLMATE MEDIA\u304b\u3089\u4e00\u8a00<\/p>\n<p class=\"wm-p\">\u53b3\u3057\u3044\u57fa\u6e96\u3092\u6e80\u305f\u3057\u305f\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u307e\u3068\u3081\u3066\u67fb\u5b9a\u4f9d\u983c\u3067\u304d\u308b\u305f\u3081\u3001\u67fb\u5b9a\u984d\u3060\u3051\u3067\u306a\u304f\u62c5\u5f53\u8005\u306e\u5bfe\u5fdc\u3084\u58f2\u5374\u65b9\u91dd\u307e\u3067\u6bd4\u8f03\u3057\u305f\u3044\u65b9\u306b\u5411\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"wm-pr__review\">\n<p class=\"lbl\">\u30ec\u30d3\u30e5\u30fc\u7dcf\u8a55<\/p>\n<div class=\"stars\" aria-label=\"5\u70b9\u6e80\u70b9\u4e2d5\u70b9\">\u2605\u2605\u2605\u2605\u2605<\/div>\n<p class=\"wm-p\">\u63d0\u643a\u4f1a\u793e\u306e\u8cea\u3068\u58f2\u5374\u3078\u306e\u3064\u306a\u304c\u308a\u3084\u3059\u3055\u304c\u5f37\u307f\u3002\u9ad8\u304f\u30fb\u65e9\u304f\u58f2\u308a\u305f\u3044\u65b9\u3084\u3001\u4fe1\u983c\u3067\u304d\u308b\u4e0d\u52d5\u7523\u4f1a\u793e\u3092\u6bd4\u8f03\u3057\u305f\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<\/div>\n<div style=\"text-align: center;\">\n  <a class=\"wm-btn wm-btn--primary\" href=\"https:\/\/wallmate.co.jp\/media\/jump\/sumai-step.html\" rel=\"nofollow sponsored noopener\" target=\"_blank\"><br \/>\n    <span class=\"wm-btn__tag\">\u7121\u6599<\/span>\u7121\u6599\u3067\u67fb\u5b9a\u3059\u308b<br \/>\n  <\/a>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wm-author\">\n<div class=\"wm-author__sum\">\n<div class=\"wm-author__avatar\">\u904b<span class=\"wm-author__stamp\">\u904b\u55b6<\/span><\/div>\n<div class=\"wm-author__meta\">\n<p class=\"wm-author__ey\">OPERATED BY<\/p>\n<p class=\"wm-author__name\"><a href=\"https:\/\/wallmate.co.jp\/company\/\" target=\"_blank\" rel=\"noopener\">\u682a\u5f0f\u4f1a\u793eWALLMATE\u4e0d\u52d5\u7523<small>\uff08\u30a6\u30a9\u30fc\u30eb\u30e1\u30a4\u30c8\u4e0d\u52d5\u7523\uff09<\/small><\/a><\/p>\n<p class=\"wm-author__role\">\u58f2\u8cb7\u4ef2\u4ecb\u696d\u30fb\u4e0d\u52d5\u7523\u958b\u767a\u4e8b\u696d\u306a\u3069\u3092\u624b\u304c\u3051\u308b\u4e0d\u52d5\u7523\u4f1a\u793e\u304c\u904b\u55b6<\/p>\n<\/div>\n<div class=\"wm-author__chev\" aria-hidden=\"true\"><\/div>\n<\/div>\n<div class=\"wm-author__detail\">\n<div class=\"row\">\n<p class=\"k\">\u6240\u5728\u5730<\/p>\n<p class=\"wm-author__txt\">\u3012107-0052<br \/>\n<a href=\"https:\/\/maps.app.goo.gl\/E8CAySspZtCRUiR98\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u90fd\u6e2f\u533a\u8d64\u57422-3-5 \u8d64\u5742\u30b9\u30bf\u30fc\u30b2\u30fc\u30c8\u30d7\u30e9\u30b615\u968e<\/a><\/p>\n<\/div>\n<div class=\"row\">\n<p class=\"k\">\u514d\u8a31\u756a\u53f7<\/p>\n<div class=\"q\"><span class=\"qi\">\u5b85\u5730\u5efa\u7269\u53d6\u5f15\u514d\u8a31\uff1a<a href=\"https:\/\/wallmate.co.jp\/media\/wp-content\/uploads\/2026\/06\/\u682a\u5f0f\u4f1a\u793eWALLMATE\u4e0d\u52d5\u7523\u5b85\u5730\u5efa\u7269\u53d6\u5f15\u514d\u8a31\uff1a\u56fd\u571f\u4ea4\u901a\u5927\u81e3\uff082\uff09\u7b2c-9362-\u53f7.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u571f\u4ea4\u901a\u5927\u81e3\uff082\uff09\u7b2c 9362 \u53f7<\/a><\/span><br \/>\n<span class=\"qi\">\u4f4f\u5b85\u5bbf\u6cca\u7ba1\u7406\u696d\u8005\u767b\u9332\uff1a<a href=\"https:\/\/wallmate.co.jp\/media\/wp-content\/uploads\/2026\/06\/\u682a\u5f0f\u4f1a\u793eWALLMATE\u4e0d\u52d5\u7523\u4f4f\u5b85\u5bbf\u6cca\u7ba1\u7406\u696d\u8005\u767b\u9332\uff1a\u56fd\u571f\u4ea4\u901a\u5927\u81e3\uff0802\uff09\u7b2c-F00179-\u53f7.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u571f\u4ea4\u901a\u5927\u81e3\uff0802\uff09\u7b2c F00179 \u53f7<\/a><\/span><br \/>\n<span class=\"qi\">\u4e00\u7d1a\u5efa\u7bc9\u58eb\u4e8b\u52d9\u6240\u767b\u9332\uff1a<a href=\"https:\/\/csba.kenchikugyousei-db.jp\/knjt01\/jimusho\/469864\/13\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u90fd\u77e5\u4e8b\u3000\u7b2c 65262 \u53f7<\/a>\u3000<\/span><br \/>\n<span class=\"qi\">\u4e0d\u52d5\u7523\u7279\u5b9a\u5171\u540c\u4e8b\u696d\u8a31\u53ef\u756a\u53f7\uff1a<a href=\"https:\/\/www.mlit.go.jp\/tochi_fudousan_kensetsugyo\/content\/001895021.pdf\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u90fd\u77e5\u4e8b\u7b2c183\u53f7<\/a><\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 id=\"baikyakukigen\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u671f\u9650\u306f\u3042\u308b\uff1f<\/h2>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2380\" src=\"https:\/\/wallmate.co.jp\/media\/wp-content\/uploads\/2026\/04\/\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u671f\u9650\u30bf\u30a4\u30e0\u30e9\u30a4\u30f3.jpg\" alt=\"\u76f8\u7d9a \u4e0d\u52d5\u7523 \u58f2\u5374 \u671f\u9650\" width=\"640\" height=\"453\" \/>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u6cd5\u5f8b\u4e0a\u306e\u660e\u78ba\u306a\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u3084\u76f8\u7d9a\u767b\u8a18\u3001\u7a0e\u5236\u7279\u4f8b\u306b\u306f\u671f\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u671f\u9650\u306e\u7a2e\u985e<\/th>\n<th class=\"c-scroll-table__th\">\u671f\u9650\u306e\u76ee\u5b89<\/th>\n<th class=\"c-scroll-table__th\">\u95a2\u4fc2\u3059\u308b\u4eba<\/th>\n<th class=\"c-scroll-table__th\">\u671f\u9650\u3092\u904e\u304e\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af<\/th>\n<th class=\"c-scroll-table__th\">\u6700\u521d\u306b\u3084\u308b\u3053\u3068<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3059\u308b\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u5ef6\u6ede\u7a0e\u30fb\u52a0\u7b97\u7a0e\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u7a0e\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u76f8\u7d9a\u767b\u8a18<\/td>\n<td class=\"c-scroll-table__td\">\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u5e74\u4ee5\u5185<\/td>\n<td class=\"c-scroll-table__td\">\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u305f\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u904e\u6599\u306e\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u58f2\u5374\u6e96\u5099\u3082\u9045\u308c\u3084\u3059\u3044<\/td>\n<td class=\"c-scroll-table__td\">\u767b\u8a18\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e7410\u30f6\u6708\u4ee5\u5185\u306e\u58f2\u5374\u304c\u76ee\u5b89<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u7a0e\u3092\u6255\u3063\u305f\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u6a5f\u4f1a\u3092\u9003\u3059\u5834\u5408\u304c\u3042\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u7a0e\u7406\u58eb\u3078\u5bfe\u8c61\u306b\u306a\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e74\u76ee\u306e\u5e74\u672b\u307e\u3067\u306e\u58f2\u5374\u304c\u76ee\u5b89<\/td>\n<td class=\"c-scroll-table__td\">\u4e00\u5b9a\u306e\u7a7a\u304d\u5bb6\u3092\u58f2\u308b\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u63a7\u9664\u3092\u4f7f\u3048\u306a\u3044\u5834\u5408\u304c\u3042\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u6761\u4ef6\u78ba\u8a8d\u3068\u67fb\u5b9a\u3092\u9032\u3081\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<td class=\"c-scroll-table__td\">\u6bce\u5e741\u67081\u65e5\u6642\u70b9\u306e\u6240\u6709\u8005\u306b\u8ab2\u7a0e<\/td>\n<td class=\"c-scroll-table__td\">\u4e0d\u52d5\u7523\u3092\u4fdd\u6709\u3057\u7d9a\u3051\u308b\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u3057\u306a\u3044\u9593\u3082\u7dad\u6301\u8cbb\u8ca0\u62c5\u304c\u7d9a\u304f<\/td>\n<td class=\"c-scroll-table__td\">\u5e74\u9593\u7dad\u6301\u8cbb\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>\u671f\u9650\u3092\u6df7\u540c\u3059\u308b\u3068\u7d0d\u7a0e\u6e96\u5099\u304c\u9045\u308c\u305f\u308a\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u305f\u308a\u3059\u308b\u305f\u3081\u3001\u81ea\u5206\u306b\u95a2\u4fc2\u3059\u308b\u671f\u9650\u3068\u6700\u521d\u306e\u624b\u7d9a\u304d\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u3053\u306e\u898b\u51fa\u3057\u3067\u308f\u304b\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li><a href=\"#baikyakukigen1\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f10\u304b\u6708<\/a><\/li>\n<li><a href=\"#baikyakukigen2\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u767b\u8a18\u671f\u9650\u306f3\u5e74\u4ee5\u5185<\/a><\/li>\n<li><a href=\"#baikyakukigen3\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u7a0e\u5236\u30e1\u30ea\u30c3\u30c8\u306b\u306f\u671f\u9650\u304c\u3042\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h3 id=\"baikyakukigen1\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f10\u304b\u6708<\/h3>\n<p><strong>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u671f\u9650\u306f\u6b7b\u4ea1\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<span class=\"marker\">10\u30f6\u6708\u4ee5\u5185<\/span>\u3067\u3001\u904e\u304e\u308b\u3068\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.4205 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u300d<\/a>\uff09<\/p>\n<p>\u58f2\u5374\u4ee3\u91d1\u3092\u7d0d\u7a0e\u306b\u5145\u3066\u308b\u5834\u5408\u306f\u76f8\u7d9a\u4eba\u306e\u78ba\u8a8d\u3084\u767b\u8a18\u3001\u67fb\u5b9a\u306b\u304b\u304b\u308b\u671f\u9593\u3082\u8e0f\u307e\u3048\u3066\u65e9\u3081\u306b\u52d5\u304f\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u30d5\u30a7\u30fc\u30ba<\/th>\n<th class=\"c-scroll-table__th\">\u4e3b\u306a\u5de5\u7a0b<\/th>\n<th class=\"c-scroll-table__th\">\u6240\u8981\u671f\u9593\u306e\u76ee\u5b89<\/th>\n<th class=\"c-scroll-table__th\">\u65e9\u3081\u306b\u9032\u3081\u305f\u3044\u7406\u7531<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u6a29\u5229\u306e\u78ba\u8a8d<\/td>\n<td class=\"c-scroll-table__td\">\u6238\u7c4d\u53ce\u96c6\u3001\u76f8\u7d9a\u4eba\u8abf\u67fb\u3001\u907a\u7523\u5206\u5272\u5354\u8b70<\/td>\n<td class=\"c-scroll-table__td\">\u7d041\u301c3\u30f6\u6708<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5408\u610f\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u540d\u7fa9\u5909\u66f4<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb<\/td>\n<td class=\"c-scroll-table__td\">\u7d041\u301c2\u9031\u9593<\/td>\n<td class=\"c-scroll-table__td\">\u540d\u7fa9\u5909\u66f4\u524d\u306f\u58f2\u5374\u624b\u7d9a\u304d\u3092\u9032\u3081\u306b\u304f\u3044\u305f\u3081<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u58f2\u5374\u6e96\u5099<\/td>\n<td class=\"c-scroll-table__td\">\u67fb\u5b9a\u3001\u5a92\u4ecb\u5951\u7d04\u3001\u5fc5\u8981\u66f8\u985e\u306e\u78ba\u8a8d<\/td>\n<td class=\"c-scroll-table__td\">\u7d041\u301c2\u30f6\u6708<\/td>\n<td class=\"c-scroll-table__td\">\u67fb\u5b9a\u984d\u3092\u898b\u306a\u3044\u3068\u7d0d\u7a0e\u8cc7\u91d1\u306e\u898b\u901a\u3057\u3092\u7acb\u3066\u306b\u304f\u3044\u305f\u3081<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u58f2\u5374\u6d3b\u52d5<\/td>\n<td class=\"c-scroll-table__td\">\u5e83\u544a\u3001\u5185\u898b\u3001\u4fa1\u683c\u4ea4\u6e09\u3001\u58f2\u8cb7\u5951\u7d04<\/td>\n<td class=\"c-scroll-table__td\">\u7d043\u301c6\u30f6\u6708<\/td>\n<td class=\"c-scroll-table__td\">\u8cb7\u4e3b\u304c\u898b\u3064\u304b\u308b\u6642\u671f\u306f\u5e02\u5834\u74b0\u5883\u306b\u5de6\u53f3\u3055\u308c\u308b\u305f\u3081<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u6c7a\u6e08<\/td>\n<td class=\"c-scroll-table__td\">\u6b8b\u4ee3\u91d1\u306e\u53d7\u3051\u53d6\u308a\u3001\u5f15\u304d\u6e21\u3057<\/td>\n<td class=\"c-scroll-table__td\">\u7d041\u30f6\u6708<\/td>\n<td class=\"c-scroll-table__td\">\u7d0d\u7a0e\u306b\u4f7f\u3046\u8cc7\u91d1\u3092\u78ba\u5b9a\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>\u58f2\u5374\u4ee3\u91d1\u3092\u7d0d\u7a0e\u306b\u5145\u3066\u308b\u306a\u3089\u76f8\u7d9a\u7a0e\u306e\u6709\u7121\u3068\u67fb\u5b9a\u984d\u3092\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u300110\u30f6\u6708\u4ee5\u5185\u306e\u58f2\u5374\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u81ea\u5df1\u8cc7\u91d1\u3084\u5ef6\u7d0d\u3082\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"baikyakukigen2\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u767b\u8a18\u671f\u9650\u306f3\u5e74\u4ee5\u5185<\/h3>\n<p><strong>\u76f8\u7d9a\u767b\u8a18\u306f\u3001\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u5e74\u4ee5\u5185\u306b\u7533\u8acb\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u6cd5\u52d9\u7701\u3067\u306f\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u7533\u8acb\u3057\u306a\u3044\u5834\u5408\u306f<span class=\"marker\"><strong>10\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599<\/strong><\/span>\u304c\u79d1\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u6848\u5185\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00565.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701\u300c\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u7fa9\u52d9\u5316\u306b\u95a2\u3059\u308bQ\uff06A\u300d<\/a>\uff09<\/p>\n<p><strong>\u58f2\u5374\u4e88\u5b9a\u304c\u3042\u308b\u306a\u3089<span class=\"marker\">3\u5e74\u306e\u671f\u9650\u3092\u5f85\u305f\u305a\u67fb\u5b9a\u3068\u4e26\u884c<\/span>\u3057\u3066\u76f8\u7d9a\u767b\u8a18\u3092\u9032\u3081\u3001\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u53f8\u6cd5\u66f8\u58eb\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u76f8\u7d9a\u767b\u8a18\u524d\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u767b\u8a18\u540d\u7fa9\u304c\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u304b<\/li>\n<li>\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6e08\u3093\u3067\u3044\u308b\u304b<\/li>\n<li>\u58f2\u5374\u3059\u308b\u4eba\u306e\u540d\u7fa9\u3078\u5909\u66f4\u3067\u304d\u308b\u72b6\u614b\u304b<\/li>\n<li>\u6238\u7c4d\u8b04\u672c\u3084\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306a\u3069\u306e\u66f8\u985e\u3092\u7528\u610f\u3067\u304d\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h3 id=\"baikyakukigen3\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u7a0e\u5236\u30e1\u30ea\u30c3\u30c8\u306b\u306f\u671f\u9650\u304c\u3042\u308b<\/h3>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3084\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3092\u4f7f\u3046\u306b\u306f\u671f\u9650\u3068\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3067\u95a2\u4fc2\u3057\u3084\u3059\u3044\u7279\u4f8b<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\uff1a\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u305f\u4eba\u304c\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n<li>\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\uff1a\u4e00\u5b9a\u306e\u7a7a\u304d\u5bb6\u3092\u58f2\u5374\u3059\u308b\u4eba\u304c\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h4>\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/h4>\n<p><strong>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u305f\u8ca1\u7523\u3092\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u53d6\u5f97\u3057\u305f\u4eba\u304c\u5bfe\u8c61\u3067\u3001\u58f2\u5374\u671f\u9650\u306f<span class=\"marker\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u4ee5\u5185<\/span>\u3067\u3059\u3002<\/strong>\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3267 \u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b\u300d<\/a>\uff09<\/p>\n<p>\u7279\u4f8b\u3092\u4f7f\u7528\u3059\u308b\u3068\u652f\u6255\u3063\u305f\u76f8\u7d9a\u7a0e\u306e\u4e00\u90e8\u3092\u52a0\u3048\u3089\u308c\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3067\u898b\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<p class=\"c-note-box__text\"><strong>\u5bfe\u8c61\u8005\uff1a<\/strong>\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u3001\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u305f\u4eba<\/p>\n<p class=\"c-note-box__text\"><strong>\u58f2\u5374\u671f\u9650\uff1a<\/strong>\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e7410\u30f6\u6708\u4ee5\u5185\u304c\u76ee\u5b89<\/p>\n<p class=\"c-note-box__text\"><strong>\u6700\u521d\u306b\u898b\u308b\u3053\u3068\uff1a<\/strong>\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u304b\u3001\u58f2\u5374\u4e88\u5b9a\u306e\u4e0d\u52d5\u7523\u304c\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4>\u7a7a\u304d\u5bb6\u306e\u8b72\u6e21\u6240\u5f97\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/h4>\n<p><strong>\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306f\u3001\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u76f8\u7d9a\u7a7a\u304d\u5bb6\u3092\u4ee4\u548c9\u5e7412\u670831\u65e5\u307e\u3067\u306b\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong>\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3306 \u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\u300d<\/a>\uff09<\/p>\n<p>\u76f8\u7d9a\u3057\u305f\u5bb6\u3059\u3079\u3066\u306b\u4f7f\u3048\u308b\u7279\u4f8b\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u58f2\u5374\u4e88\u5b9a\u304c\u3042\u308b\u5834\u5408\u306b\u306f3\u5e74\u4ee5\u5185\u3092\u76ee\u5b89\u306b\u7a0e\u7406\u58eb\u3084\u7a0e\u52d9\u7f72\u3078\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3067\u898b\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<p class=\"c-note-box__text\"><strong>\u5bfe\u8c61\u8005\uff1a<\/strong>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u76f8\u7d9a\u7a7a\u304d\u5bb6\u3092\u58f2\u5374\u3059\u308b\u4eba<\/p>\n<p class=\"c-note-box__text\"><strong>\u58f2\u5374\u671f\u9650\uff1a<\/strong>\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e74\u76ee\u306e\u5e74\u672b\u307e\u3067\u304c\u76ee\u5b89<\/p>\n<p class=\"c-note-box__text\"><strong>\u5236\u5ea6\u306e\u9069\u7528\u671f\u9650\uff1a<\/strong>\u4ee4\u548c9\u5e74\uff082027\u5e74\uff0912\u670831\u65e5\u307e\u3067<\/p>\n<p class=\"c-note-box__text\"><strong>\u6700\u521d\u306b\u898b\u308b\u3053\u3068\uff1a<\/strong>\u7a7a\u304d\u5bb6\u306e\u6761\u4ef6\u3001\u8010\u9707\u6027\u3001\u58f2\u5374\u4fa1\u683c\u3001\u9069\u7528\u671f\u9650<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h2 id=\"3nen\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u306a\u30893\u5e74\u4ee5\u5185\u304c\u304a\u3059\u3059\u3081\u306a\u7406\u7531<\/h2>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2381\" src=\"https:\/\/wallmate.co.jp\/media\/wp-content\/uploads\/2026\/04\/3\u5e74\u4ee5\u5185\u306b\u58f2\u5374\u3092\u691c\u8a0e\u3059\u3079\u304d\u7406\u7531.jpg\" alt=\"\u76f8\u7d9a \u4e0d\u52d5\u7523 \u58f2\u5374 \u671f\u9650\" width=\"640\" height=\"453\" \/>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f3\u5e74\u4ee5\u5185\u306b\u58f2\u3089\u306a\u304f\u3066\u3082\u58f2\u5374\u3067\u304d\u307e\u3059\u304c\u3001\u7a0e\u5236\u7279\u4f8b\u3084\u7dad\u6301\u8cbb\u3001\u8001\u673d\u5316\u30ea\u30b9\u30af\u3092\u8003\u3048\u308b\u3068\u65e9\u3081\u306e\u691c\u8a0e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/strong><\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u7406\u7531<\/th>\n<th class=\"c-scroll-table__th\">\u30e1\u30ea\u30c3\u30c8<\/th>\n<th class=\"c-scroll-table__th\">\u5bfe\u8c61\u306b\u306a\u308a\u3084\u3059\u3044\u4eba<\/th>\n<th class=\"c-scroll-table__th\">\u6ce8\u610f\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/td>\n<td class=\"c-scroll-table__td\">\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u6291\u3048\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u305f\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u671f\u9650\u3068\u6761\u4ef6\u3092\u7a0e\u7406\u58eb\u3078\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/td>\n<td class=\"c-scroll-table__td\">\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u59273,000\u4e07\u5186\u3092\u63a7\u9664\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u5bb6\u5c4b\u3092\u58f2\u308b\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u7bc9\u5e74\u6570\u3001\u8010\u9707\u6027\u3001\u5c45\u4f4f\u72b6\u6cc1\u306a\u3069\u306e\u6761\u4ef6\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u7dad\u6301\u8cbb\u3092\u6e1b\u3089\u305b\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u7ba1\u7406\u8cbb\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u4f7f\u3046\u4e88\u5b9a\u304c\u306a\u3044\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u5b8c\u4e86\u307e\u3067\u306f\u7ba1\u7406\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u8001\u673d\u5316\u524d\u306b\u58f2\u308c\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u4fa1\u683c\u4e0b\u843d\u30ea\u30b9\u30af\u3092\u6291\u3048\u3089\u308c\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u7a7a\u304d\u5bb6\u3092\u653e\u7f6e\u3057\u3066\u3044\u308b\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u67fb\u5b9a\u984d\u306f\u5e02\u5834\u74b0\u5883\u3067\u5909\u52d5\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3068\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306f\u4f75\u7528\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u58f2\u5374\u76ca\u3084\u76f8\u7d9a\u7a0e\u984d\u3092\u3082\u3068\u306b\u8a66\u7b97\u3057\u307e\u3059\u3002<\/strong><\/p>\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u7279\u4f8b<\/th>\n<th class=\"c-scroll-table__th\">\u6982\u8981<\/th>\n<th class=\"c-scroll-table__th\">\u4e3b\u306b\u95a2\u4fc2\u3059\u308b\u4eba<\/th>\n<th class=\"c-scroll-table__th\">\u671f\u9650\u306e\u76ee\u5b89<\/th>\n<th class=\"c-scroll-table__th\">\u78ba\u8a8d\u5148<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u7a0e\u306e\u4e00\u90e8\u3092\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3067\u304d\u308b\u5236\u5ea6<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u305f\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e7410\u30f6\u6708\u4ee5\u5185\u306e\u58f2\u5374\u304c\u76ee\u5b89<\/td>\n<td class=\"c-scroll-table__td\">\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/td>\n<td class=\"c-scroll-table__td\">\u4e00\u5b9a\u306e\u7a7a\u304d\u5bb6\u58f2\u5374\u3067\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u59273,000\u4e07\u5186\u3092\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6<\/td>\n<td class=\"c-scroll-table__td\">\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u5bb6\u5c4b\u3092\u58f2\u308b\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e74\u76ee\u306e\u5e74\u672b\u307e\u3067\u304c\u76ee\u5b89<\/td>\n<td class=\"c-scroll-table__td\">\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>3\u5e74\u4ee5\u5185\u3067\u3082\u5fc5\u305a\u7bc0\u7a0e\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u67fb\u5b9a\u984d\u3084\u76f8\u7d9a\u7a0e\u3001\u7a7a\u304d\u5bb6\u306e\u72b6\u614b\u3001\u7279\u4f8b\u6761\u4ef6\u3092\u898b\u3066\u58f2\u5374\u6642\u671f\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u3053\u306e\u898b\u51fa\u3057\u3067\u308f\u304b\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li><a href=\"#3nen1\">\u300c\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u300d\u304c\u4f7f\u3048\u308b<\/a><\/li>\n<li><a href=\"#3nen2\">\u300c\u7a7a\u304d\u5bb6\u306e\u8b72\u6e21\u6240\u5f97\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d\u304c\u9069\u7528\u3067\u304d\u308b<\/a><\/li>\n<li><a href=\"#3nen3\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u7dad\u6301\u8cbb\u306e\u8ca0\u62c5\u3092\u65e9\u671f\u306b\u6b62\u3081\u3089\u308c\u308b<\/a><\/li>\n<li><a href=\"#3nen4\">\u76f8\u7d9a\u5f8c3\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3082\u58f2\u5374\u306f\u3067\u304d\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h3 id=\"3nen1\">\u300c\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u300d\u304c\u4f7f\u3048\u308b<\/h3>\n<p><strong>\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u305f\u4eba\u306f\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3067\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u6291\u3048\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e00\u5b9a\u671f\u9593\u5185\u306b\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u4e00\u90e8\u3092\u53d6\u5f97\u8cbb\u306b\u52a0\u3048\u3089\u308c\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u6291\u3048\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3267 \u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b\u300d<\/a>\uff09<\/p>\n<p><strong>\u4f7f\u3048\u308b\u304b\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u72b6\u6cc1\u3084\u58f2\u5374\u4e88\u5b9a\u65e5\u3067\u5909\u308f\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u3084\u7a0e\u52d9\u7f72\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3067\u898b\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<p class=\"c-note-box__text\"><strong>\u5bfe\u8c61\u8005\uff1a<\/strong>\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u3001\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u305f\u4eba<\/p>\n<p class=\"c-note-box__text\"><strong>\u58f2\u5374\u671f\u9650\uff1a<\/strong>\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e7410\u30f6\u6708\u4ee5\u5185\u304c\u76ee\u5b89<\/p>\n<p class=\"c-note-box__text\"><strong>\u6700\u521d\u306b\u898b\u308b\u3053\u3068\uff1a<\/strong>\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u304b\u3001\u58f2\u5374\u4e88\u5b9a\u306e\u4e0d\u52d5\u7523\u304c\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h3 id=\"3nen2\">\u300c\u7a7a\u304d\u5bb6\u306e\u8b72\u6e21\u6240\u5f97\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d\u304c\u9069\u7528\u3067\u304d\u308b<\/h3>\n<p><strong>\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u76f8\u7d9a\u3067\u306e\u7a7a\u304d\u5bb6\u306f\u3001\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3092\u4f7f\u3048\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\uff08<\/strong>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3306 \u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\u300d<\/a>\uff09<\/p>\n<p>\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u76f8\u7d9a\u958b\u59cb\u76f4\u524d\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u4f4f\u3093\u3067\u3044\u305f\u7a7a\u304d\u5bb6\u3067\u3001\u662d\u548c56\u5e745\u670831\u65e5\u4ee5\u524d\u306e\u5efa\u7bc9\u3084\u58f2\u5374\u4ee3\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u306a\u3069\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3067\u3059\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3067\u898b\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<p class=\"c-note-box__text\"><strong>\u5bfe\u8c61\u8005\uff1a<\/strong>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u76f8\u7d9a\u7a7a\u304d\u5bb6\u3092\u58f2\u5374\u3059\u308b\u4eba<\/p>\n<p class=\"c-note-box__text\"><strong>\u58f2\u5374\u671f\u9650\uff1a<\/strong>\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e74\u76ee\u306e\u5e74\u672b\u307e\u3067\u304c\u76ee\u5b89<\/p>\n<p class=\"c-note-box__text\"><strong>\u5236\u5ea6\u306e\u9069\u7528\u671f\u9650\uff1a<\/strong>\u4ee4\u548c9\u5e74\uff082027\u5e74\uff0912\u670831\u65e5\u307e\u3067<\/p>\n<p class=\"c-note-box__text\"><strong>\u6700\u521d\u306b\u898b\u308b\u3053\u3068\uff1a<\/strong>\u7a7a\u304d\u5bb6\u306e\u6761\u4ef6\u3001\u8010\u9707\u6027\u3001\u58f2\u5374\u4fa1\u683c\u3001\u9069\u7528\u671f\u9650<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\"><\/div>\n<\/div>\n<h3 id=\"3nen3\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u7dad\u6301\u8cbb\u306e\u8ca0\u62c5\u3092\u65e9\u671f\u306b\u6b62\u3081\u3089\u308c\u308b<\/h3>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u4f7f\u3046\u4e88\u5b9a\u304c\u306a\u3044\u5834\u5408\u3001\u65e9\u3081\u306b\u58f2\u5374\u3059\u308b\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u7dad\u6301\u8cbb\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u305b\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u706b\u707d\u4fdd\u967a\u3001\u7ba1\u7406\u8cbb\u3001\u4fee\u7e55\u8cbb\u306f\u4fdd\u6709\u4e2d\u306b\u304b\u304b\u308a\u7d9a\u3051\u3001\u7ba1\u7406\u4e0d\u5168\u7a7a\u5bb6\u3084\u7279\u5b9a\u7a7a\u5bb6\u3078\u306e\u52e7\u544a\u3092\u53d7\u3051\u308b\u3068\u4f4f\u5b85\u7528\u5730\u7279\u4f8b\u304c\u5916\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.city.osaka.lg.jp\/zaisei\/page\/0000021272.html\" target=\"_blank\" rel=\"noopener\">\u5927\u962a\u5e02\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u300d<\/a>\u3001<a href=\"https:\/\/www.mlit.go.jp\/jutakukentiku\/house\/akiya-taisaku\/articles\/2024020105.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u571f\u4ea4\u901a\u7701\u300c\u7a7a\u5bb6\u6cd5\u3068\u306f\u300d<\/a>\uff09<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u4fdd\u6709\u4e2d\u306b\u304b\u304b\u308a\u3084\u3059\u3044\u8cbb\u7528<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/li>\n<li>\u706b\u707d\u4fdd\u967a\u6599<\/li>\n<li>\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\u8cbb<\/li>\n<li>\u8349\u6728\u306e\u624b\u5165\u308c\u3084\u6e05\u6383\u8cbb<\/li>\n<li>\u5c4b\u6839\u30fb\u5916\u58c1\u30fb\u8a2d\u5099\u306e\u4fee\u7e55\u8cbb<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u4f7f\u3046\u4e88\u5b9a\u304c\u306a\u3044\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u3001\u5e74\u9593\u7dad\u6301\u8cbb\u3068\u67fb\u5b9a\u984d\u3092\u6bd4\u3079\u3066\u4fdd\u6709\u307e\u305f\u306f\u58f2\u5374\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h4>\u7279\u5b9a\u7a7a\u304d\u5bb6\u306b\u6307\u5b9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b<\/h4>\n<p><strong>\u7ba1\u7406\u304c\u4e0d\u5341\u5206\u306a\u7a7a\u304d\u5bb6\u306f\u3001\u7ba1\u7406\u4e0d\u5168\u7a7a\u5bb6\u3084\u7279\u5b9a\u7a7a\u5bb6\u3068\u3057\u3066\u6307\u5c0e\u30fb\u52e7\u544a\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u56fd\u571f\u4ea4\u901a\u7701\u3067\u306f\u3001\u653e\u7f6e\u7a7a\u304d\u5bb6\u306f\u5012\u58ca\u3084\u5bb3\u866b\u3001\u4e0d\u6cd5\u4fb5\u5165\u306a\u3069\u3067\u5468\u8fba\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u305f\u3081\u3001\u7ba1\u7406\u4e0d\u5168\u7a7a\u5bb6\u3082\u6307\u5c0e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.mlit.go.jp\/jutakukentiku\/house\/akiya-taisaku\/articles\/2024020105.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u571f\u4ea4\u901a\u7701\u300c\u7a7a\u5bb6\u6cd5\u3068\u306f\u300d<\/a>\uff09<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u7a7a\u304d\u5bb6\u653e\u7f6e\u3067\u8d77\u3053\u308a\u3084\u3059\u3044\u30ea\u30b9\u30af<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u5012\u58ca\u3084\u5916\u58c1\u843d\u4e0b\u306a\u3069\u306e\u5371\u967a<\/li>\n<li>\u5bb3\u866b\u3084\u7570\u81ed\u306a\u3069\u306e\u885b\u751f\u554f\u984c<\/li>\n<li>\u8349\u6728\u306e\u8d8a\u5883\u3084\u666f\u89b3\u306e\u60aa\u5316<\/li>\n<li>\u4e0d\u5be9\u8005\u306e\u4fb5\u5165\u3084\u9632\u72af\u4e0a\u306e\u4e0d\u5b89<\/li>\n<li>\u52e7\u544a\u306b\u3088\u308b\u4f4f\u5b85\u7528\u5730\u7279\u4f8b\u306e\u5bfe\u8c61\u5916<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u7a7a\u304d\u5bb6\u306e\u7ba1\u7406\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u58f2\u5374\u3084\u8cc3\u8cb8\u6d3b\u7528\u3092\u542b\u3081\u3066\u65e9\u3081\u306b\u65b9\u5411\u6027\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"3nen4\">\u76f8\u7d9a\u5f8c3\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3082\u58f2\u5374\u306f\u3067\u304d\u308b<\/h3>\n<p>\u76f8<strong>\u7d9a\u304b\u30893\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3082\u58f2\u5374\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u7279\u4f8b\u3092\u4f7f\u3048\u306a\u3044\u5834\u5408\u3084\u8001\u673d\u5316\u3067\u67fb\u5b9a\u984d\u304c\u4e0b\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u58f2\u5374\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u571f\u5730\u3084\u5efa\u7269\u306f\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u8a08\u7b97\u3057\u3001\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u53d6\u5f97\u6642\u671f\u3092\u5f15\u304d\u7d99\u3052\u308b\u5834\u5408\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3208.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3208 \u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u300d<\/a>\uff09<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u533a\u5206<\/th>\n<th class=\"c-scroll-table__th\">\u6240\u6709\u671f\u9593<\/th>\n<th class=\"c-scroll-table__th\">\u7a0e\u7387\u306e\u76ee\u5b89<\/th>\n<th class=\"c-scroll-table__th\">\u58f2\u5374\u524d\u306b\u898b\u308b\u3053\u3068<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u77ed\u671f\u8b72\u6e21\u6240\u5f97<\/td>\n<td class=\"c-scroll-table__td\">5\u5e74\u4ee5\u4e0b<\/td>\n<td class=\"c-scroll-table__td\">39.63\uff05<\/td>\n<td class=\"c-scroll-table__td\">\u53d6\u5f97\u6642\u671f\u3068\u58f2\u5374\u4e88\u5b9a\u65e5<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/td>\n<td class=\"c-scroll-table__td\">5\u5e74\u8d85<\/td>\n<td class=\"c-scroll-table__td\">20.315\uff05<\/td>\n<td class=\"c-scroll-table__td\">\u6240\u6709\u671f\u9593\u3092\u5f15\u304d\u7d99\u3052\u308b\u304b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u76f8\u7d9a\u304b\u30893\u5e74\u4ee5\u4e0a\u7d4c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7279\u4f8b\u306e\u9069\u7528\u53ef\u5426\u3084\u8b72\u6e21\u6240\u5f97\u7a0e\u3001\u4fa1\u683c\u4e0b\u843d\u3092\u898b\u305f\u3046\u3048\u3067\u3001\u7a0e\u7406\u58eb\u3084\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h2 id=\"dounaru\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u58f2\u3089\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2382\" src=\"https:\/\/wallmate.co.jp\/media\/wp-content\/uploads\/2026\/04\/\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u58f2\u3089\u305a\u306b\u653e\u7f6e\u3057\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af\u9032\u884c.jpg\" alt=\"\u76f8\u7d9a \u4e0d\u52d5\u7523 \u58f2\u5374 \u671f\u9650\" width=\"640\" height=\"480\" \/>\n<p><strong><span style=\"color: #ff0000;\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u3001\u58f2\u5374\u305b\u305a\u306b\u4fdd\u6709\u3057\u7d9a\u3051\u3066\u3082\u9055\u6cd5\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u4e00\u65b9\u3067\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u7dad\u6301\u8cbb\u306f\u6bce\u5e74\u304b\u304b\u308a\u3001\u7a7a\u304d\u5bb6\u306e\u7ba1\u7406\u4e0d\u8db3\u3084\u5171\u6709\u540d\u7fa9\u306e\u653e\u7f6e\u306f\u6307\u5c0e\u3084\u6a29\u5229\u8005\u5897\u52a0\u306b\u3064\u306a\u304c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u30ea\u30b9\u30af<\/th>\n<th class=\"c-scroll-table__th\">\u8d77\u3053\u308a\u3084\u3059\u3044\u3053\u3068<\/th>\n<th class=\"c-scroll-table__th\">\u5f71\u97ff\u304c\u5927\u304d\u3044\u4eba<\/th>\n<th class=\"c-scroll-table__th\">\u65e9\u3081\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u7dad\u6301\u8cbb<\/td>\n<td class=\"c-scroll-table__td\">\u6bce\u5e74\u8cbb\u7528\u304c\u304b\u304b\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u4f7f\u3046\u4e88\u5b9a\u304c\u306a\u3044\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u5e74\u9593\u7dad\u6301\u8cbb<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u7279\u5b9a\u7a7a\u304d\u5bb6\u6307\u5b9a<\/td>\n<td class=\"c-scroll-table__td\">\u7a0e\u8ca0\u62c5\u5897\u52a0\u3084\u884c\u653f\u6307\u5c0e\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u7a7a\u304d\u5bb6\u3092\u7ba1\u7406\u3067\u304d\u306a\u3044\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u5efa\u7269\u72b6\u614b\u30fb\u81ea\u6cbb\u4f53\u5bfe\u5fdc<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u8cc7\u7523\u4fa1\u5024\u4e0b\u843d<\/td>\n<td class=\"c-scroll-table__td\">\u8001\u673d\u5316\u3067\u58f2\u308a\u306b\u304f\u304f\u306a\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u7bc9\u53e4\u7269\u4ef6\u3092\u76f8\u7d9a\u3057\u305f\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u73fe\u5728\u306e\u67fb\u5b9a\u984d<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u5171\u6709\u540d\u7fa9\u30c8\u30e9\u30d6\u30eb<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u3084\u89e3\u4f53\u306b\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u306b\u306a\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u5144\u5f1f\u3067\u76f8\u7d9a\u3057\u305f\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u5171\u6709\u8005\u306e\u610f\u5411<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u76f8\u7d9a\u4eba\u5897\u52a0<\/td>\n<td class=\"c-scroll-table__td\">\u6b21\u4e16\u4ee3\u306b\u6a29\u5229\u304c\u5e83\u304c\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u653e\u7f6e\u671f\u9593\u304c\u9577\u3044\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u767b\u8a18\u3068\u540d\u7fa9\u6574\u7406<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3092\u4f7f\u3046\u4e88\u5b9a\u304c\u306a\u3044\u5834\u5408\u306f\u67fb\u5b9a\u984d\u3068\u5e74\u9593\u7dad\u6301\u8cbb\u3092\u6bd4\u3079\u3001\u58f2\u5374\u30fb\u8cc3\u8cb8\u30fb\u7ba1\u7406\u4ee3\u884c\u306e\u65b9\u5411\u6027\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u3053\u306e\u898b\u51fa\u3057\u3067\u308f\u304b\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li><a href=\"#dounaru1\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u7dad\u6301\u8cbb\u306e\u7d99\u7d9a\u7684\u306a\u8ca0\u62c5\u304c\u304b\u304b\u308b<\/a><\/li>\n<li><a href=\"#dounaru2\">\u7279\u5b9a\u7a7a\u304d\u5bb6\u6307\u5b9a\u306b\u3088\u308b\u7a0e\u984d\u5897\u52a0\u30ea\u30b9\u30af\u304c\u3042\u308b<\/a><\/li>\n<li><a href=\"#dounaru3\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u8cc7\u7523\u4fa1\u5024\u304c\u4e0b\u843d\u3059\u308b<\/a><\/li>\n<li><a href=\"#dounaru4\">\u5171\u6709\u540d\u7fa9\u3067\u306e\u58f2\u5374\u304c\u56f0\u96e3\u306b\u306a\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h3 id=\"dounaru1\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u7dad\u6301\u8cbb\u306e\u7d99\u7d9a\u7684\u306a\u8ca0\u62c5\u304c\u304b\u304b\u308b<\/h3>\n<p>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u4f4f\u3093\u3067\u3044\u306a\u3044\u5bb6\u3084\u4f7f\u3063\u3066\u3044\u306a\u3044\u571f\u5730\u3067\u3082\u3001\u6240\u6709\u3057\u3066\u3044\u308b\u9650\u308a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u6bce\u5e74\u304b\u304b\u308a\u307e\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226#Mp-Ch_3-Se_2-Ss_1-At_343\" target=\"_blank\" rel=\"noopener\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u300c\u5730\u65b9\u7a0e\u6cd5\u7b2c343\u6761\u300d<\/a>\uff09<\/p>\n<p>\u7a0e\u91d1\u4ee5\u5916\u306b\u706b\u707d\u4fdd\u967a\u3084\u7ba1\u7406\u8cbb\u3001\u6e05\u6383\u8cbb\u3001\u4fee\u7e55\u8cbb\u3082\u304b\u304b\u308b\u307b\u304b\u3001\u7a7a\u304d\u5bb6\u3092\u653e\u7f6e\u3059\u308b\u3068\u96e8\u6f0f\u308a\u3084\u5bb3\u866b\u3001\u8fd1\u96a3\u3078\u306e\u8d8a\u5883\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u4fdd\u6709\u4e2d\u306b\u304b\u304b\u308a\u3084\u3059\u3044\u8cbb\u7528<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/li>\n<li>\u706b\u707d\u4fdd\u967a\u6599<\/li>\n<li>\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\u8cbb<\/li>\n<li>\u8349\u6728\u306e\u624b\u5165\u308c\u3084\u6e05\u6383\u8cbb<\/li>\n<li>\u5c4b\u6839\u30fb\u5916\u58c1\u30fb\u8a2d\u5099\u306e\u4fee\u7e55\u8cbb<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u4f7f\u3046\u4e88\u5b9a\u304c\u306a\u3044\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u5e74\u9593\u7dad\u6301\u8cbb\u3068\u67fb\u5b9a\u984d\u3092\u6bd4\u3079\u3001\u300c\u58f2\u308b\u300d\u300c\u8cb8\u3059\u300d\u300c\u7ba1\u7406\u3092\u7d9a\u3051\u308b\u300d\u306e\u3069\u308c\u304c\u73fe\u5b9f\u7684\u304b\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h3 id=\"dounaru2\">\u7279\u5b9a\u7a7a\u304d\u5bb6\u6307\u5b9a\u306b\u3088\u308b\u7a0e\u984d\u5897\u52a0\u30ea\u30b9\u30af\u304c\u3042\u308b<\/h3>\n<p><strong>\u7ba1\u7406\u304c\u4e0d\u5341\u5206\u3067\u5012\u58ca\u3084\u885b\u751f\u4e0a\u306e\u554f\u984c\u304c\u3042\u308b\u7a7a\u304d\u5bb6\u306f\u3001\u7279\u5b9a\u7a7a\u5bb6\u3084\u7ba1\u7406\u4e0d\u5168\u7a7a\u5bb6\u3068\u3057\u3066\u6307\u5c0e\u30fb\u52e7\u544a\u3092\u53d7\u3051\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/426AC1000000127\" target=\"_blank\" rel=\"noopener\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u300c\u7a7a\u5bb6\u7b49\u5bfe\u7b56\u306e\u63a8\u9032\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u300d<\/a>\uff09<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u6bb5\u968e<\/th>\n<th class=\"c-scroll-table__th\">\u884c\u653f\u306e\u5bfe\u5fdc\u5185\u5bb9<\/th>\n<th class=\"c-scroll-table__th\">\u6240\u6709\u8005\u304c\u898b\u3066\u304a\u304f\u3053\u3068<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u8abf\u67fb<\/td>\n<td class=\"c-scroll-table__td\">\u5e02\u533a\u753a\u6751\u304c\u7a7a\u304d\u5bb6\u306e\u72b6\u614b\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u5efa\u7269\u306e\u52a3\u5316\u3084\u8fd1\u96a3\u3078\u306e\u5f71\u97ff<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u52a9\u8a00\u30fb\u6307\u5c0e<\/td>\n<td class=\"c-scroll-table__td\">\u4fee\u7e55\u3084\u7ba1\u7406\u6539\u5584\u3092\u4fc3\u3055\u308c\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u5bfe\u5fdc\u306b\u304b\u304b\u308b\u8cbb\u7528\u3068\u671f\u9650<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u52e7\u544a<\/td>\n<td class=\"c-scroll-table__td\">\u6539\u5584\u3092\u6c42\u3081\u3089\u308c\u3001\u4f4f\u5b85\u7528\u5730\u7279\u4f8b\u306e\u5bfe\u8c61\u5916\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u5897\u52a0\u30ea\u30b9\u30af<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u547d\u4ee4<\/td>\n<td class=\"c-scroll-table__td\">\u547d\u4ee4\u9055\u53cd\u3067\u904e\u6599\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u81ea\u6cbb\u4f53\u304b\u3089\u306e\u901a\u77e5\u5185\u5bb9<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u884c\u653f\u4ee3\u57f7\u884c<\/td>\n<td class=\"c-scroll-table__td\">\u81ea\u6cbb\u4f53\u304c\u89e3\u4f53\u306a\u3069\u3092\u884c\u3044\u3001\u8cbb\u7528\u3092\u8acb\u6c42\u3059\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u89e3\u4f53\u8cbb\u3084\u4fee\u7e55\u8cbb\u306e\u898b\u8fbc\u307f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u58f2\u3089\u306a\u3044\u5834\u5408\u3067\u3082\u5efa\u7269\u306e\u72b6\u614b\u3092\u5b9a\u671f\u7684\u306b\u898b\u3066\u3001\u4fee\u7e55\u30fb\u89e3\u4f53\u30fb\u7ba1\u7406\u4ee3\u884c\u306e\u3069\u308c\u3067\u5bfe\u5fdc\u3059\u308b\u304b\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"dounaru3\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u8cc7\u7523\u4fa1\u5024\u304c\u4e0b\u843d\u3059\u308b<\/h3>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u653e\u7f6e\u3059\u308b\u3068\u3001\u8001\u673d\u5316\u306b\u3088\u308a\u58f2\u5374\u4fa1\u683c\u304c\u4e0b\u304c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u7a7a\u304d\u5bb6\u306f\u63db\u6c17\u3084\u4fee\u7e55\u306e\u6a5f\u4f1a\u304c\u6e1b\u308b\u305f\u3081\u3001\u96e8\u6f0f\u308a\u3084\u30b7\u30ed\u30a2\u30ea\u88ab\u5bb3\u3001\u8a2d\u5099\u6545\u969c\u304c\u9032\u307f\u3001\u72b6\u614b\u304c\u60aa\u3044\u307b\u3069\u8cb7\u4e3b\u304c\u898b\u3064\u304b\u308a\u306b\u304f\u3044\u3067\u3059\u3002<\/p>\n<p>\u56fd\u571f\u4ea4\u901a\u7701\u306e\u4ee4\u548c6\u5e74\u8abf\u67fb\u3067\u306f\u3001<strong><span class=\"marker\">\u7a7a\u304d\u5bb6\u7ba1\u7406\u306e\u5fc3\u914d\u4e8b\u3068\u3057\u3066\u300c\u4f4f\u5b85\u306e\u8150\u673d\u30fb\u7834\u640d\u306e\u9032\u884c\u300d\u304c\u7d0476\uff05<\/span><\/strong>\u3068\u6700\u3082\u9ad8\u3044\u3053\u3068\u304b\u3089\u3082\u3001\u8001\u673d\u5316\u524d\u306b\u67fb\u5b9a\u984d\u3092\u898b\u3066\u58f2\u5374\u304b\u4fdd\u6709\u304b\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<strong>\uff08<\/strong>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mlit.go.jp\/jutakukentiku\/house\/content\/001907478.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u571f\u4ea4\u901a\u7701\u300c\u4ee4\u548c6\u5e74\u7a7a\u304d\u5bb6\u6240\u6709\u8005\u5b9f\u614b\u8abf\u67fb\u7d50\u679c\u300d<\/a>\uff09<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u4fa1\u683c\u4e0b\u843d\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u3044\u72b6\u614b<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u96e8\u6f0f\u308a\u3084\u5916\u58c1\u306e\u3072\u3073\u5272\u308c\u304c\u3042\u308b<\/li>\n<li>\u7d66\u6392\u6c34\u7ba1\u3084\u8a2d\u5099\u304c\u53e4\u3044<\/li>\n<li>\u30b7\u30ed\u30a2\u30ea\u88ab\u5bb3\u3084\u8150\u98df\u304c\u3042\u308b<\/li>\n<li>\u5ead\u6728\u3084\u96d1\u8349\u306e\u7ba1\u7406\u304c\u3067\u304d\u3066\u3044\u306a\u3044<\/li>\n<li>\u89e3\u4f53\u8cbb\u3084\u6b8b\u7f6e\u7269\u51e6\u5206\u8cbb\u304c\u304b\u304b\u308b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u7bc9\u5e74\u6570\u304c\u53e4\u3044\u5bb6\u3084\u9577\u671f\u9593\u4f7f\u3063\u3066\u3044\u306a\u3044\u5bb6\u306f\u4fee\u7e55\u524d\u63d0\u306e\u67fb\u5b9a\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u73fe\u72b6\u306e\u67fb\u5b9a\u984d\u3068\u4fee\u7e55\u30fb\u89e3\u4f53\u8cbb\u3092\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h3 id=\"dounaru4\">\u5171\u6709\u540d\u7fa9\u3067\u306e\u58f2\u5374\u304c\u56f0\u96e3\u306b\u306a\u308b<\/h3>\n<p><strong>\u5171\u6709\u540d\u7fa9\u306e\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u5168\u4f53\u3068\u3057\u3066\u58f2\u5374\u3059\u308b\u306b\u306f\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u6c11\u6cd5\u3067\u306f\u5171\u6709\u7269\u306e\u5909\u66f4\u306b\u5171\u6709\u8005\u306e\u540c\u610f\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u305f\u3081\u3001\u4e0d\u52d5\u7523\u5168\u4f53\u306e\u58f2\u5374\u306f1\u4eba\u3067\u3082\u53cd\u5bfe\u3059\u308b\u3068\u9032\u3081\u3089\u308c\u307e\u305b\u3093\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_2-Ch_3-Se_3-At_251\" target=\"_blank\" rel=\"noopener\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u300c\u6c11\u6cd5\u7b2c251\u6761\u300d<\/a>\uff09<\/p>\n<p>\u5171\u6709\u540d\u7fa9\u306e\u307e\u307e\u653e\u7f6e\u3059\u308b\u3068\u6b21\u306e\u76f8\u7d9a\u3067\u6a29\u5229\u8005\u304c\u5897\u3048\u3001\u58f2\u5374\u30fb\u89e3\u4f53\u30fb\u8cc3\u8cb8\u6d3b\u7528\u306e\u5408\u610f\u5f62\u6210\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u5171\u6709\u540d\u7fa9\u3067\u5148\u306b\u8a71\u3057\u5408\u3046\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u58f2\u5374\u3059\u308b\u304b\u3001\u4fdd\u6709\u3059\u308b\u304b<\/li>\n<li>\u8ab0\u304c\u7ba1\u7406\u8cbb\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u304b<\/li>\n<li>\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u8ab0\u304c\u7a93\u53e3\u306b\u306a\u308b\u304b<\/li>\n<li>\u8cc3\u8cb8\u3084\u6d3b\u7528\u3092\u691c\u8a0e\u3059\u308b\u304b<\/li>\n<li>\u76f8\u7d9a\u767b\u8a18\u3092\u8ab0\u306e\u540d\u7fa9\u3067\u9032\u3081\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u5171\u6709\u8005\u306e\u610f\u5411\u304c\u5206\u304b\u308c\u308b\u5834\u5408\u306f\u67fb\u5b9a\u984d\u3084\u7dad\u6301\u8cbb\u3092\u5171\u6709\u3057\u3066\u65b9\u5411\u6027\u3092\u6c7a\u3081\u3001\u8a71\u3057\u5408\u3044\u304c\u9032\u307e\u306a\u3044\u3068\u304d\u306f\u53f8\u6cd5\u66f8\u58eb\u3084\u5f01\u8b77\u58eb\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h2 id=\"zeikin\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h2>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2384\" src=\"https:\/\/wallmate.co.jp\/media\/wp-content\/uploads\/2026\/04\/\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u76ca\u3068\u7a0e\u91d1\u306e\u8003\u3048\u65b9.jpg\" alt=\"\u76f8\u7d9a \u4e0d\u52d5\u7523 \u58f2\u5374 \u671f\u9650\" width=\"640\" height=\"480\" \/>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3067\u306f\u3001\u58f2\u5374\u4ee3\u91d1\u3067\u306f\u306a\u304f\u53d6\u5f97\u8cbb\u3084\u8b72\u6e21\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u8b72\u6e21\u6240\u5f97\u306b\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002\uff08<\/strong>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3202.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3202 \u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306e\u3057\u304b\u305f\uff08\u5206\u96e2\u8ab2\u7a0e\uff09\u300d<\/a>\uff09<\/p>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u53d6\u5f97\u8cbb\u3092\u57fa\u306b\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u8cfc\u5165\u6642\u306e\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u3092\u58f2\u5374\u524d\u306b\u63a2\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3270.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3270 \u76f8\u7d9a\u3084\u8d08\u4e0e\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u571f\u5730\u30fb\u5efa\u7269\u306e\u53d6\u5f97\u8cbb\u3068\u53d6\u5f97\u306e\u6642\u671f\u300d<\/a>\uff09<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u9805\u76ee<\/th>\n<th class=\"c-scroll-table__th\">\u304b\u304b\u308b\u30bf\u30a4\u30df\u30f3\u30b0<\/th>\n<th class=\"c-scroll-table__th\">\u6982\u8981<\/th>\n<th class=\"c-scroll-table__th\">\u6ce8\u610f\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u8b72\u6e21\u6240\u5f97\u7a0e<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u76ca\u304c\u51fa\u305f\u3068\u304d<\/td>\n<td class=\"c-scroll-table__td\">\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u7279\u4f8b\u9069\u7528\u3067\u8efd\u6e1b\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u4f4f\u6c11\u7a0e<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u76ca\u304c\u51fa\u305f\u3068\u304d<\/td>\n<td class=\"c-scroll-table__td\">\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u6240\u6709\u671f\u9593\u3067\u7a0e\u7387\u304c\u5909\u308f\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u5370\u7d19\u7a0e<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u8cb7\u5951\u7d04\u6642<\/td>\n<td class=\"c-scroll-table__td\">\u5951\u7d04\u66f8\u306b\u8cbc\u4ed8\u3059\u308b\u53ce\u5165\u5370\u7d19\u3067\u7d0d\u3081\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u8cb7\u91d1\u984d\u3067\u7a0e\u984d\u304c\u5909\u308f\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n<td class=\"c-scroll-table__td\">\u767b\u8a18\u624b\u7d9a\u304d\u6642<\/td>\n<td class=\"c-scroll-table__td\">\u62b5\u5f53\u6a29\u62b9\u6d88\u306a\u3069\u306e\u767b\u8a18\u3067\u767a\u751f\u3059\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u53f8\u6cd5\u66f8\u58eb\u8cbb\u7528\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u4ef2\u4ecb\u624b\u6570\u6599<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u6210\u7acb\u6642<\/td>\n<td class=\"c-scroll-table__td\">\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u652f\u6255\u3046\u5831\u916c<\/td>\n<td class=\"c-scroll-table__td\">\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u4e0a\u9650\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u6e2c\u91cf\u30fb\u89e3\u4f53\u8cbb<\/td>\n<td class=\"c-scroll-table__td\">\u5fc5\u8981\u306a\u5834\u5408<\/td>\n<td class=\"c-scroll-table__td\">\u5883\u754c\u78ba\u5b9a\u3084\u66f4\u5730\u58f2\u5374\u3067\u767a\u751f\u3059\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u7269\u4ef6\u6761\u4ef6\u3084\u58f2\u5374\u65b9\u6cd5\u3067\u91d1\u984d\u304c\u5909\u308f\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u624b\u53d6\u308a\u984d\u306f\u7a0e\u91d1\u3060\u3051\u3067\u306a\u304f\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u6e2c\u91cf\u8cbb\u3001\u89e3\u4f53\u8cbb\u3001\u767b\u8a18\u8cbb\u7528\u3082\u542b\u3081\u3066\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u3053\u306e\u898b\u51fa\u3057\u3067\u308f\u304b\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li><a href=\"#zeikin1\">\u58f2\u5374\u76ca\u306b\u304b\u304b\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u4ed5\u7d44\u307f<\/a><\/li>\n<li><a href=\"#zeikin2\">\u6240\u6709\u671f\u9593\u306b\u3088\u308b\u7a0e\u7387\u306e\u9055\u3044<\/a><\/li>\n<li><a href=\"#zeikin3\">\u5370\u7d19\u7a0e\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u30fb\u4ef2\u4ecb\u624b\u6570\u6599<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h3 id=\"zeikin1\">\u58f2\u5374\u76ca\u306b\u304b\u304b\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u4ed5\u7d44\u307f<\/h3>\n<p><strong>\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u53d6\u5f97\u8cbb\u3084\u8b72\u6e21\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/strong><\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f<\/span><\/div>\n<div class=\"c-note-box__body\">\n<p class=\"c-note-box__text\"><strong>\u8b72\u6e21\u6240\u5f97 \uff1d \u8b72\u6e21\u4fa1\u984d \u2212\uff08\u53d6\u5f97\u8cbb \uff0b \u8b72\u6e21\u8cbb\u7528\uff09\u2212 \u7279\u5225\u63a7\u9664\u984d<\/strong><\/p>\n<ul>\n<li>\u8b72\u6e21\u4fa1\u984d\uff1a\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u91d1\u984d<\/li>\n<li>\u53d6\u5f97\u8cbb\uff1a\u8cfc\u5165\u4ee3\u91d1\u3001\u8cfc\u5165\u6642\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u767b\u8a18\u8cbb\u7528\u306a\u3069<\/li>\n<li>\u8b72\u6e21\u8cbb\u7528\uff1a\u58f2\u5374\u6642\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u6e2c\u91cf\u8cbb\u3001\u5efa\u7269\u306e\u89e3\u4f53\u8cbb\u306a\u3069<\/li>\n<li>\u7279\u5225\u63a7\u9664\u984d\uff1a\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u5dee\u3057\u5f15\u3051\u308b\u63a7\u9664<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>\u7279\u4f8b\u3092\u4f7f\u3048\u308b\u3068\u8ab2\u7a0e\u5bfe\u8c61\u306e\u8b72\u6e21\u6240\u5f97\u3092\u6291\u3048\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u56fd\u7a0e\u5e81\u3067\u306f\u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u304d\u306f<strong><span class=\"marker\">\u58f2\u5374\u91d1\u984d\u306e5\uff05\u76f8\u5f53\u984d\u3092\u53d6\u5f97\u8cbb<\/span><\/strong>\u306b\u3067\u304d\u308b\u3068\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3258.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3258 \u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u304d\u300d<\/a>\uff09<\/p>\n<p><strong>\u6982\u7b97\u53d6\u5f97\u8cbb\u3092\u4f7f\u3046\u3068\u8b72\u6e21\u6240\u5f97\u304c\u5927\u304d\u304f\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u8cfc\u5165\u6642\u306e\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u3001\u767b\u8a18\u8cbb\u7528\u306e\u8cc7\u6599\u3092\u5148\u306b\u63a2\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"zeikin2\">\u6240\u6709\u671f\u9593\u306b\u3088\u308b\u7a0e\u7387\u306e\u9055\u3044<\/h3>\n<p><strong>\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u7387\u306f\u58f2\u5374\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u306e\u6240\u6709\u671f\u9593\u3067\u6c7a\u307e\u308a\u30015\u5e74\u8d85\u306f\u9577\u671f\u8b72\u6e21\u6240\u5f97\u30015\u5e74\u4ee5\u4e0b\u306f\u7a0e\u7387\u304c\u9ad8\u3044\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u3067\u3059\u3002\uff08<\/strong>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3208.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3208 \u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u300d<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3211.htm\" target=\"_blank\" rel=\"noopener\">\u300cNo.3211 \u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u300d<\/a>\uff09<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u533a\u5206<\/th>\n<th class=\"c-scroll-table__th\">\u6240\u6709\u671f\u9593<\/th>\n<th class=\"c-scroll-table__th\">\u6240\u5f97\u7a0e<\/th>\n<th class=\"c-scroll-table__th\">\u4f4f\u6c11\u7a0e<\/th>\n<th class=\"c-scroll-table__th\">\u5408\u8a08\u306e\u76ee\u5b89<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u77ed\u671f\u8b72\u6e21\u6240\u5f97<\/td>\n<td class=\"c-scroll-table__td\">5\u5e74\u4ee5\u4e0b<\/td>\n<td class=\"c-scroll-table__td\">30\uff05<\/td>\n<td class=\"c-scroll-table__td\">9\uff05<\/td>\n<td class=\"c-scroll-table__td\">39.63\uff05<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/td>\n<td class=\"c-scroll-table__td\">5\u5e74\u8d85<\/td>\n<td class=\"c-scroll-table__td\">15\uff05<\/td>\n<td class=\"c-scroll-table__td\">5\uff05<\/td>\n<td class=\"c-scroll-table__td\">20.315\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u53d6\u5f97\u6642\u671f\u3092\u5f15\u304d\u7d99\u3052\u308b\u305f\u3081\u3001\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u76f8\u7d9a\u5f8c\u3059\u3050\u306e\u58f2\u5374\u3067\u3082\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3270.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3270 \u76f8\u7d9a\u3084\u8d08\u4e0e\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u571f\u5730\u30fb\u5efa\u7269\u306e\u53d6\u5f97\u8cbb\u3068\u53d6\u5f97\u306e\u6642\u671f\u300d<\/a>\uff09<\/p>\n<p><strong>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\u7a0e\u7387\u3084\u7279\u4f8b\u6761\u4ef6\u306f\u5909\u308f\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u58f2\u5374\u524d\u306b\u7a0e\u7406\u58eb\u3084\u7a0e\u52d9\u7f72\u3078\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"zeikin3\">\u5370\u7d19\u7a0e\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u30fb\u4ef2\u4ecb\u624b\u6570\u6599<\/h3>\n<p><strong>\u58f2\u5374\u6642\u306b\u306f\u8b72\u6e21\u6240\u5f97\u7a0e\u4ee5\u5916\u306b\u3001\u5370\u7d19\u7a0e\u3084\u767b\u9332\u514d\u8a31\u7a0e\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u4ee5\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u8cbb\u7528\u540d<\/th>\n<th class=\"c-scroll-table__th\">\u304b\u304b\u308b\u5834\u9762<\/th>\n<th class=\"c-scroll-table__th\">\u5185\u5bb9\u30fb\u76ee\u5b89<\/th>\n<th class=\"c-scroll-table__th\">\u58f2\u5374\u524d\u306b\u898b\u308b\u3053\u3068<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u5370\u7d19\u7a0e<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u8cb7\u5951\u7d04\u6642<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u4ed8\u3059\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u8cb7\u91d1\u984d\u3054\u3068\u306e\u7a0e\u984d<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u767b\u9332\u514d\u8a31\u7a0e<\/td>\n<td class=\"c-scroll-table__td\">\u767b\u8a18\u624b\u7d9a\u304d\u6642<\/td>\n<td class=\"c-scroll-table__td\">\u62b5\u5f53\u6a29\u62b9\u6d88\u306a\u3069\u3067\u767a\u751f\u3059\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u53f8\u6cd5\u66f8\u58eb\u8cbb\u7528\u3092\u542b\u3081\u305f\u7dcf\u984d<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u4ef2\u4ecb\u624b\u6570\u6599<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u6210\u7acb\u6642<\/td>\n<td class=\"c-scroll-table__td\">\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u652f\u6255\u3046\u5831\u916c<\/td>\n<td class=\"c-scroll-table__td\">\u4e0a\u9650\u984d\u3068\u6d88\u8cbb\u7a0e<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u6e2c\u91cf\u8cbb<\/td>\n<td class=\"c-scroll-table__td\">\u5883\u754c\u78ba\u8a8d\u304c\u5fc5\u8981\u306a\u5834\u5408<\/td>\n<td class=\"c-scroll-table__td\">\u571f\u5730\u306e\u5883\u754c\u3092\u78ba\u8a8d\u3059\u308b\u8cbb\u7528<\/td>\n<td class=\"c-scroll-table__td\">\u96a3\u5730\u3068\u306e\u5883\u754c\u72b6\u6cc1<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u89e3\u4f53\u8cbb<\/td>\n<td class=\"c-scroll-table__td\">\u66f4\u5730\u3067\u58f2\u308b\u5834\u5408<\/td>\n<td class=\"c-scroll-table__td\">\u5efa\u7269\u3092\u89e3\u4f53\u3059\u308b\u8cbb\u7528<\/td>\n<td class=\"c-scroll-table__td\">\u5efa\u7269\u72b6\u614b\u3068\u58f2\u5374\u6761\u4ef6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u6e2c\u91cf\u8cbb\u3001\u5efa\u7269\u306e\u53d6\u58ca\u3057\u8cbb\u7528\u306a\u3069\u3082\u8b72\u6e21\u8cbb\u7528\u306e\u5bfe\u8c61\u3067\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3202.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3202 \u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306e\u3057\u304b\u305f\uff08\u5206\u96e2\u8ab2\u7a0e\uff09\u300d<\/a>\uff09<\/p>\n<p><strong>\u624b\u53d6\u308a\u984d\u3092\u8003\u3048\u308b\u3068\u304d\u306f\u58f2\u5374\u4fa1\u683c\u304b\u3089\u7a0e\u91d1\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u6e2c\u91cf\u8cbb\u3001\u89e3\u4f53\u8cbb\u3001\u767b\u8a18\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u898b\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h2 id=\"kakutei\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u5f8c\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f<\/h2>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u8b72\u6e21\u6240\u5f97\u304c\u51fa\u305f\u5834\u5408\u3084\u3001\u7a0e\u5236\u7279\u4f8b\u3092\u4f7f\u3046\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong>\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3102.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3102 \u8b72\u6e21\u6240\u5f97\u306e\u7533\u544a\u671f\u9650\u300d<\/a>\uff09<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u30b1\u30fc\u30b9<\/th>\n<th class=\"c-scroll-table__th\">\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u6027<\/th>\n<th class=\"c-scroll-table__th\">\u7406\u7531<\/th>\n<th class=\"c-scroll-table__th\">\u78ba\u8a8d\u3059\u3079\u304d\u3053\u3068<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u58f2\u5374\u76ca\u304c\u51fa\u305f<\/td>\n<td class=\"c-scroll-table__td\">\u5fc5\u8981<\/td>\n<td class=\"c-scroll-table__td\">\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u53d6\u5f97\u8cbb\u30fb\u8b72\u6e21\u8cbb\u7528<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u7279\u4f8b\u3092\u4f7f\u3046<\/td>\n<td class=\"c-scroll-table__td\">\u5fc5\u8981<\/td>\n<td class=\"c-scroll-table__td\">\u63a7\u9664\u306e\u9069\u7528\u306b\u306f\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u5fc5\u8981\u66f8\u985e\u30fb\u9069\u7528\u6761\u4ef6<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u58f2\u5374\u640d\u304c\u51fa\u305f<\/td>\n<td class=\"c-scroll-table__td\">\u539f\u5247\u4e0d\u8981\u306a\u5834\u5408\u304c\u3042\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u8ab2\u7a0e\u3055\u308c\u308b\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u306a\u3044\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u4ed6\u306e\u7279\u4f8b\u3092\u4f7f\u3048\u308b\u304b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u5fc5\u8981\u304b\u8ff7\u3046<\/td>\n<td class=\"c-scroll-table__td\">\u78ba\u8a8d\u304c\u5fc5\u8981<\/td>\n<td class=\"c-scroll-table__td\">\u53d6\u5f97\u8cbb\u3084\u8b72\u6e21\u8cbb\u7528\u306e\u8a08\u7b97\u3067\u5909\u308f\u308b\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u7f72\u3078\u306e\u76f8\u8ac7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>\u63a7\u9664\u3067\u7a0e\u984d\u304c0\u5186\u306b\u306a\u308b\u5834\u5408\u3067\u3082\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3084\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3092\u4f7f\u3046\u306a\u3089\u3001\u5fc5\u8981\u66f8\u985e\u3092\u305d\u308d\u3048\u3066\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u3053\u306e\u898b\u51fa\u3057\u3067\u308f\u304b\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li><a href=\"#kakutei1\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"#kakutei2\">\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h3 id=\"kakutei1\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3067\u8b72\u6e21\u6240\u5f97\u304c\u51fa\u305f\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u56fd\u7a0e\u5e81\u3067\u306f\u571f\u5730\u3084\u5efa\u7269\u306e\u8b72\u6e21\u6240\u5f97\u306f\u58f2\u5374\u91d1\u984d\u304b\u3089\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3059\u308b\u3068\u6848\u5185\u3055\u308c\u3066\u304a\u308a\u3001\u8a08\u7b97\u7d50\u679c\u304c\u30d7\u30e9\u30b9\u306a\u3089\u7533\u544a\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3202.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3202 \u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306e\u3057\u304b\u305f\uff08\u5206\u96e2\u8ab2\u7a0e\uff09\u300d<\/a>\uff09<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f<\/span><\/div>\n<div class=\"c-note-box__body\">\n<p class=\"c-note-box__text\"><strong>\u8b72\u6e21\u6240\u5f97 \uff1d \u8b72\u6e21\u4fa1\u984d \u2212\uff08\u53d6\u5f97\u8cbb \uff0b \u8b72\u6e21\u8cbb\u7528\uff09\u2212 \u7279\u5225\u63a7\u9664\u984d<\/strong><\/p>\n<ul>\n<li>\u8b72\u6e21\u4fa1\u984d\uff1a\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u91d1\u984d<\/li>\n<li>\u53d6\u5f97\u8cbb\uff1a\u8cfc\u5165\u4ee3\u91d1\u3001\u8cfc\u5165\u6642\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u767b\u8a18\u8cbb\u7528\u306a\u3069<\/li>\n<li>\u8b72\u6e21\u8cbb\u7528\uff1a\u58f2\u5374\u6642\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u6e2c\u91cf\u8cbb\u3001\u5efa\u7269\u306e\u89e3\u4f53\u8cbb\u306a\u3069<\/li>\n<li>\u7279\u5225\u63a7\u9664\u984d\uff1a\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u5dee\u3057\u5f15\u3051\u308b\u63a7\u9664<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3084\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u7a0e\u984d\u304c0\u5186\u3067\u3082\u5fc5\u8981\u66f8\u985e\u3092\u6dfb\u3048\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3267 \u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b\u300d<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\" target=\"_blank\" rel=\"noopener\">\u300cNo.3306 \u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\u300d<\/a>\uff09<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u58f2\u5374\u5f8c\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u66f8\u985e<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u58f2\u8cb7\u5951\u7d04\u66f8<\/li>\n<li>\u53d6\u5f97\u6642\u306e\u5951\u7d04\u66f8\u30fb\u9818\u53ce\u66f8<\/li>\n<li>\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u6e2c\u91cf\u8cbb\u306e\u9818\u53ce\u66f8<\/li>\n<li>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/li>\n<li>\u89e3\u4f53\u8cbb\u3084\u4fee\u7e55\u8cbb\u306e\u9818\u53ce\u66f8<\/li>\n<li>\u7279\u4f8b\u306b\u5fc5\u8981\u306a\u78ba\u8a8d\u66f8\u985e<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u7533\u544a\u671f\u9650\u3084\u5fc5\u8981\u66f8\u985e\u306f\u5909\u308f\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u58f2\u5374\u5f8c\u306f\u66f8\u985e\u3092\u4fdd\u7ba1\u3057\u3066\u671f\u9650\u524d\u306b\u7a0e\u7406\u58eb\u3084\u7a0e\u52d9\u7f72\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"kakutei2\">\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<p>\u53d6\u5f97\u8cbb\u3084\u8b72\u6e21\u8cbb\u7528\u3092\u58f2\u5374\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u7d50\u679c\u3001\u8b72\u6e21\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u305f\u3060\u3057\u58f2\u5374\u640d\u304c\u51fa\u3066\u3082\u9084\u4ed8\u3084\u640d\u76ca\u901a\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u7533\u544a\u306e\u8981\u5426\u306f\u81ea\u5df1\u5224\u65ad\u305b\u305a\u7a0e\u7406\u58eb\u3084\u7a0e\u52d9\u7f72\u3078\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u7533\u544a\u304c\u5fc5\u8981\u304b\u8ff7\u3046\u3068\u304d\u306e\u78ba\u8a8d\u4e8b\u9805<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u8b72\u6e21\u6240\u5f97\u304c\u30d7\u30e9\u30b9\u304b\u30de\u30a4\u30ca\u30b9\u304b<\/li>\n<li>\u53d6\u5f97\u8cbb\u3084\u8b72\u6e21\u8cbb\u7528\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3067\u304d\u3066\u3044\u308b\u304b<\/li>\n<li>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3092\u4f7f\u3046\u304b<\/li>\n<li>\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3092\u4f7f\u3046\u304b<\/li>\n<li>\u9084\u4ed8\u3084\u640d\u76ca\u901a\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h2 id=\"nagare\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u6d41\u308c<\/h2>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2383\" src=\"https:\/\/wallmate.co.jp\/media\/wp-content\/uploads\/2026\/04\/\u76f8\u7d9a\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u671f\u9650\u9006\u7b97\u30d5\u30ed\u30fc.jpg\" alt=\"\u76f8\u7d9a \u4e0d\u52d5\u7523 \u58f2\u5374 \u671f\u9650\" width=\"640\" height=\"480\" \/>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3001\u76f8\u7d9a\u767b\u8a18\u3001\u67fb\u5b9a\u3001\u58f2\u5374\u6d3b\u52d5\u3001\u78ba\u5b9a\u7533\u544a\u307e\u3067\u3092\u671f\u9650\u304b\u3089\u9006\u7b97\u3057\u3066\u9032\u3081\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u30b9\u30c6\u30c3\u30d7<\/th>\n<th class=\"c-scroll-table__th\">\u3084\u308b\u3053\u3068<\/th>\n<th class=\"c-scroll-table__th\">\u671f\u9650\u30fb\u76ee\u5b89<\/th>\n<th class=\"c-scroll-table__th\">\u6ce8\u610f\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u76f8\u7d9a\u4eba\u78ba\u5b9a<\/td>\n<td class=\"c-scroll-table__td\">\u6238\u7c4d\u53ce\u96c6\u30fb\u907a\u8a00\u66f8\u78ba\u8a8d<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u5f8c\u3059\u3050<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u4eba\u304c\u591a\u3044\u3068\u9577\u671f\u5316\u3057\u3084\u3059\u3044<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u907a\u7523\u5206\u5272\u5354\u8b70<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u65b9\u91dd\u3092\u6c7a\u3081\u308b<\/td>\n<td class=\"c-scroll-table__td\">1\u301c3\u30f6\u6708\u304c\u76ee\u5b89<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5408\u610f\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u76f8\u7d9a\u767b\u8a18<\/td>\n<td class=\"c-scroll-table__td\">\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u3092\u5909\u66f4\u3059\u308b<\/td>\n<td class=\"c-scroll-table__td\">3\u5e74\u4ee5\u5185\u3060\u304c\u58f2\u5374\u524d\u306b\u5fc5\u8981<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u4e88\u5b9a\u304c\u3042\u308b\u306a\u3089\u65e9\u3081\u306b\u7533\u8acb\u3059\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u67fb\u5b9a\u4f9d\u983c<\/td>\n<td class=\"c-scroll-table__td\">\u5e02\u5834\u4fa1\u683c\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u3092\u8ff7\u3044\u59cb\u3081\u305f\u6bb5\u968e<\/td>\n<td class=\"c-scroll-table__td\">\u8907\u6570\u793e\u306e\u67fb\u5b9a\u984d\u3092\u6bd4\u3079\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u58f2\u5374\u6d3b\u52d5<\/td>\n<td class=\"c-scroll-table__td\">\u5a92\u4ecb\u5951\u7d04\u30fb\u8ca9\u58f2\u6d3b\u52d5\u3092\u9032\u3081\u308b<\/td>\n<td class=\"c-scroll-table__td\">3\u301c6\u30f6\u6708\u304c\u76ee\u5b89<\/td>\n<td class=\"c-scroll-table__td\">\u7269\u4ef6\u6761\u4ef6\u3084\u5e02\u5834\u74b0\u5883\u3067\u5909\u308f\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u6c7a\u6e08\u30fb\u78ba\u5b9a\u7533\u544a<\/td>\n<td class=\"c-scroll-table__td\">\u5f15\u304d\u6e21\u3057\u30fb\u7533\u544a\u3092\u884c\u3046<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u7fcc\u5e74<\/td>\n<td class=\"c-scroll-table__td\">\u7279\u4f8b\u3092\u4f7f\u3046\u5834\u5408\u306f\u7533\u544a\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u7d0d\u7a0e\u306b\u58f2\u5374\u4ee3\u91d1\u3092\u4f7f\u3046\u5834\u5408\u306f10\u30f6\u6708\u4ee5\u5185\u306e\u8cc7\u91d1\u78ba\u4fdd\u3092\u898b\u8fbc\u307f\u3064\u3064\u3001\u58f2\u5374\u4e88\u5b9a\u304c\u3042\u308b\u306a\u30893\u5e74\u306e\u671f\u9650\u3092\u5f85\u305f\u305a\u306b\u76f8\u7d9a\u767b\u8a18\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/strong>\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.4205 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u300d<\/a>\u3001<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00565.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701\u300c\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u7fa9\u52d9\u5316\u306b\u95a2\u3059\u308bQ\uff06A\u300d<\/a>\uff09<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u3053\u306e\u898b\u51fa\u3057\u3067\u308f\u304b\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li><a href=\"#nagare1\">\u907a\u8a00\u66f8\u306e\u78ba\u8a8d\u3068\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a<\/a><\/li>\n<li><a href=\"#nagare2\">\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u5354\u8b70\u66f8\u306e\u4f5c\u6210<\/a><\/li>\n<li><a href=\"#nagare3\">\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb<\/a><\/li>\n<li><a href=\"#nagare4\">\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u67fb\u5b9a\u4f9d\u983c<\/a><\/li>\n<li><a href=\"#nagare5\">\u5a92\u4ecb\u5951\u7d04\u3068\u58f2\u5374\u6d3b\u52d5<\/a><\/li>\n<li><a href=\"#nagare6\">\u58f2\u8cb7\u5951\u7d04\u30fb\u6c7a\u6e08\u30fb\u78ba\u5b9a\u7533\u544a<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h3 id=\"nagare1\">\u907a\u8a00\u66f8\u306e\u78ba\u8a8d\u3068\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a<\/h3>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u306b\u306f\u3001\u6700\u521d\u306b\u907a\u8a00\u66f8\u306e\u6709\u7121\u3068\u76f8\u7d9a\u4eba\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u907a\u8a00\u66f8\u306e\u78ba\u8a8d\u3084\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a\u304c\u9045\u308c\u308b\u3068\u907a\u7523\u5206\u5272\u5354\u8b70\u3084\u76f8\u7d9a\u767b\u8a18\u306b\u9032\u3081\u305a\u3001\u58f2\u5374\u4ee3\u91d1\u3067\u7d0d\u7a0e\u8cc7\u91d1\u3092\u7528\u610f\u3059\u308b\u6642\u671f\u306b\u3082\u5f71\u97ff\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/th>\n<th class=\"c-scroll-table__th\">\u4e3b\u306a\u5185\u5bb9<\/th>\n<th class=\"c-scroll-table__th\">\u671f\u9650\u3078\u306e\u5f71\u97ff<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u6238\u7c4d\u53ce\u96c6<\/td>\n<td class=\"c-scroll-table__td\">\u88ab\u76f8\u7d9a\u4eba\u306e\u51fa\u751f\u304b\u3089\u6b7b\u4ea1\u307e\u3067\u306e\u6238\u7c4d\u3092\u96c6\u3081\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u4eba\u304c\u591a\u3044\u3068\u6642\u9593\u304c\u304b\u304b\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u907a\u8a00\u66f8\u306e\u78ba\u8a8d<\/td>\n<td class=\"c-scroll-table__td\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u3084\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u306e\u6709\u7121\u3092\u898b\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u5206\u5272\u65b9\u6cd5\u3084\u58f2\u5374\u65b9\u91dd\u306b\u5f71\u97ff\u3059\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u691c\u8a8d\u624b\u7d9a\u304d<\/td>\n<td class=\"c-scroll-table__td\">\u81ea\u7b46\u8a3c\u66f8\u907a\u8a00\u304c\u3042\u308b\u5834\u5408\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u884c\u3046<\/td>\n<td class=\"c-scroll-table__td\">\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u58f2\u5374\u6e96\u5099\u304c\u9045\u308c\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u76f8\u7d9a\u95a2\u4fc2\u66f8\u985e<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u95a2\u4fc2\u8aac\u660e\u56f3\u3084\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u3092\u7528\u610f\u3059\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u767b\u8a18\u3084\u7a0e\u52d9\u624b\u7d9a\u304d\u3067\u4f7f\u3046<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u76f8\u7d9a\u4eba\u304c\u591a\u3044\u5834\u5408\u3084\u9023\u7d61\u304c\u53d6\u308a\u3065\u3089\u3044\u4eba\u304c\u3044\u308b\u5834\u5408\u306f\u65e9\u3081\u306b\u6238\u7c4d\u3092\u96c6\u3081\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u53f8\u6cd5\u66f8\u58eb\u3078\u767b\u8a18\u66f8\u985e\u306e\u6e96\u5099\u3082\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"nagare2\">\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u5354\u8b70\u66f8\u306e\u4f5c\u6210<\/h3>\n<p><strong>\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306f\u3001\u8ab0\u304c\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u3001\u3069\u306e\u65b9\u91dd\u3067\u58f2\u308b\u304b\u3092\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u5171\u6709\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u306b\u306f\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u4e00\u90e8\u306e\u76f8\u7d9a\u4eba\u3060\u3051\u3067\u65b9\u91dd\u3092\u6c7a\u3081\u308b\u3068\u624b\u7d9a\u304d\u304c\u6b62\u307e\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u6c7a\u3081\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>1\u4eba\u304c\u5358\u72ec\u3067\u53d6\u5f97\u3057\u3066\u58f2\u5374\u3059\u308b\u304b<\/li>\n<li>\u5171\u6709\u540d\u7fa9\u306e\u307e\u307e\u58f2\u5374\u3059\u308b\u304b<\/li>\n<li>\u4ee3\u511f\u5206\u5272\u3067\u4ed6\u306e\u76f8\u7d9a\u4eba\u3078\u91d1\u92ad\u3092\u652f\u6255\u3046\u304b<\/li>\n<li>\u58f2\u5374\u4ee3\u91d1\u3092\u3069\u306e\u5272\u5408\u3067\u5206\u3051\u308b\u304b<\/li>\n<li>\u58f2\u5374\u7a93\u53e3\u3092\u8ab0\u304c\u62c5\u5f53\u3059\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u767b\u8a18\u3084\u58f2\u5374\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u305f\u3081\u3001\u58f2\u5374\u65b9\u91dd\u304c\u6c7a\u307e\u3063\u305f\u3089\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5408\u610f\u5185\u5bb9\u3092\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306b\u6b8b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h3 id=\"nagare3\">\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb<\/h3>\n<p><strong>\u58f2\u5374\u4e88\u5b9a\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6cd5\u52d9\u7701\u304c\u6848\u5185\u3059\u308b3\u5e74\u4ee5\u5185\u306e\u671f\u9650\u3092\u5f85\u305f\u305a\u3001\u76f8\u7d9a\u767b\u8a18\u3092\u65e9\u3081\u306b\u9032\u3081\u307e\u3057\u3087\u3046\u3002\uff08<\/strong>\u53c2\u8003\uff1a<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00565.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701\u300c\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u7fa9\u52d9\u5316\u306b\u95a2\u3059\u308bQ\uff06A\u300d<\/a>\uff09<\/p>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u540d\u7fa9\u306e\u307e\u307e\u3067\u306f\u6240\u6709\u6a29\u79fb\u8ee2\u304c\u9032\u307f\u306b\u304f\u3044\u305f\u3081\u3001\u67fb\u5b9a\u3084\u76f8\u7d9a\u4eba\u3068\u306e\u8a71\u3057\u5408\u3044\u3068\u4e26\u884c\u3057\u3066\u767b\u8a18\u66f8\u985e\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u76f8\u7d9a\u767b\u8a18\u5f8c\u306b\u4f7f\u3046\u66f8\u985e<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/li>\n<li>\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<\/li>\n<li>\u76f8\u7d9a\u95a2\u4fc2\u66f8\u985e<\/li>\n<li>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u3084\u7279\u4f8b\u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u76f8\u7d9a\u4eba\u304c\u591a\u3044\u5834\u5408\u3084\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u53f8\u6cd5\u66f8\u58eb\u3084\u5f01\u8b77\u58eb\u3078\u76f8\u8ac7\u3057\u3001\u58f2\u5374\u958b\u59cb\u307e\u3067\u306e\u9045\u308c\u3092\u6e1b\u3089\u3059\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h3 id=\"nagare4\">\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u67fb\u5b9a\u4f9d\u983c<\/h3>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u67fb\u5b9a\u306f\u3001\u76f8\u7d9a\u767b\u8a18\u306e\u5b8c\u4e86\u524d\u3067\u3082\u76f8\u5834\u628a\u63e1\u306e\u305f\u3081\u306b\u76f8\u8ac7\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u540d\u7fa9\u6574\u7406\u306f\u58f2\u5374\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u3067\u3059\u304c\u3001\u5148\u306b\u67fb\u5b9a\u984d\u3092\u628a\u63e1\u3059\u308b\u3068\u58f2\u5374\u30fb\u4fdd\u6709\u306e\u5224\u65ad\u3084\u7d0d\u7a0e\u8cc7\u91d1\u306e\u898b\u8fbc\u307f\u3092\u7acb\u3066\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u67fb\u5b9a\u6642\u306b\u4f1d\u3048\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u76f8\u7d9a\u767b\u8a18\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u304b<\/li>\n<li>\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u58f2\u5374\u610f\u5411\u304c\u3042\u308b\u304b<\/li>\n<li>\u7d0d\u7a0e\u8cc7\u91d1\u306b\u58f2\u5374\u4ee3\u91d1\u3092\u4f7f\u3046\u4e88\u5b9a\u304c\u3042\u308b\u304b<\/li>\n<li>\u5883\u754c\u3084\u6e2c\u91cf\u306b\u4e0d\u5b89\u304c\u3042\u308b\u304b<\/li>\n<li>\u4ef2\u4ecb\u3068\u8cb7\u53d6\u306e\u3069\u3061\u3089\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u67fb\u5b9a\u306f1\u793e\u3060\u3051\u3067\u6c7a\u3081\u305a\u3001\u67fb\u5b9a\u984d\u3084\u58f2\u5374\u671f\u9593\u3001\u76f8\u7d9a\u4e0d\u52d5\u7523\u3078\u306e\u5bfe\u5fdc\u7d4c\u9a13\u3092\u898b\u6bd4\u3079\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h3 id=\"nagare5\">\u5a92\u4ecb\u5951\u7d04\u3068\u58f2\u5374\u6d3b\u52d5<\/h3>\n<p><strong>\u67fb\u5b9a\u984d\u3084\u58f2\u5374\u65b9\u91dd\u304c\u6c7a\u307e\u3063\u305f\u3089\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u3068\u5a92\u4ecb\u5951\u7d04\u3092\u7d50\u3073\u3001\u58f2\u5374\u6d3b\u52d5\u3092\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u58f2\u5374\u6d3b\u52d5\u3067\u306f\u5e83\u544a\u63b2\u8f09\u3084\u5185\u898b\u5bfe\u5fdc\u3001\u4fa1\u683c\u4ea4\u6e09\u3092\u9032\u3081\u307e\u3059\u304c\u3001\u571f\u5730\u306f\u5883\u754c\u78ba\u5b9a\u3084\u6e2c\u91cf\u306e\u6709\u7121\u3067\u58f2\u5374\u306b\u304b\u304b\u308b\u671f\u9593\u306f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u58f2\u5374\u6d3b\u52d5\u524d\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u5883\u754c\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304b<\/li>\n<li>\u6e2c\u91cf\u304c\u5fc5\u8981\u304b<\/li>\n<li>\u89e3\u4f53\u3057\u3066\u58f2\u308b\u304b\u3001\u305d\u306e\u307e\u307e\u58f2\u308b\u304b<\/li>\n<li>\u6b8b\u7f6e\u7269\u306e\u51e6\u5206\u304c\u5fc5\u8981\u304b<\/li>\n<li>\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u306e\u7bc4\u56f2\u3092\u3069\u3046\u3059\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u76f8\u7d9a\u7a0e\u3084\u7a0e\u5236\u7279\u4f8b\u306e\u671f\u9650\u304c\u8fd1\u3044\u5834\u5408\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8cb7\u53d6\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"nagare6\">\u58f2\u8cb7\u5951\u7d04\u30fb\u6c7a\u6e08\u30fb\u78ba\u5b9a\u7533\u544a<\/h3>\n<p><strong>\u58f2\u8cb7\u5951\u7d04\u5f8c\u306f\u6c7a\u6e08\u30fb\u5f15\u304d\u6e21\u3057\u3092\u884c\u3044\u3001<span class=\"marker\">\u58f2\u5374\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067<\/span>\u306b\u8b72\u6e21\u6240\u5f97\u3092\u7533\u544a\u3057\u307e\u3059\u3002<\/strong>\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3102.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3102 \u8b72\u6e21\u6240\u5f97\u306e\u7533\u544a\u671f\u9650\u300d<\/a>\uff09<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u78ba\u5b9a\u7533\u544a\u3067\u4f7f\u3046\u4e3b\u306a\u66f8\u985e<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8<\/li>\n<li>\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8<\/li>\n<li>\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5199\u3057<\/li>\n<li>\u53d6\u5f97\u6642\u306e\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8<\/li>\n<li>\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u6e2c\u91cf\u8cbb\u306e\u9818\u53ce\u66f8<\/li>\n<li>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3084\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3092\u4f7f\u3046\u5834\u5408\u306b\u5099\u3048\u3001\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u306e\u5fc5\u8981\u66f8\u985e\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h2 id=\"caution\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u671f\u9650\u5185\u306b\u58f2\u5374\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u5171\u6709\u8005\u306e\u540c\u610f\u3001\u5883\u754c\u3001\u89e3\u4f53\u65b9\u91dd\u3001\u7d0d\u7a0e\u671f\u9650\u3001\u7a0e\u5236\u7279\u4f8b\u3092\u58f2\u5374\u524d\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u6ce8\u610f\u70b9<\/th>\n<th class=\"c-scroll-table__th\">\u78ba\u8a8d\u3059\u308b\u7406\u7531<\/th>\n<th class=\"c-scroll-table__th\">\u78ba\u8a8d\u5148<\/th>\n<th class=\"c-scroll-table__th\">\u58f2\u5374\u671f\u9650\u3078\u306e\u5f71\u97ff<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u5171\u6709\u8005\u306e\u540c\u610f<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u4eba\u30fb\u5f01\u8b77\u58eb<\/td>\n<td class=\"c-scroll-table__td\">\u5408\u610f\u3067\u304d\u306a\u3044\u3068\u58f2\u5374\u304c\u9045\u308c\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u5883\u754c\u78ba\u8a8d<\/td>\n<td class=\"c-scroll-table__td\">\u571f\u5730\u58f2\u5374\u3067\u5fc5\u8981\u306b\u306a\u308a\u3084\u3059\u3044\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb<\/td>\n<td class=\"c-scroll-table__td\">\u6e2c\u91cf\u3084\u96a3\u5730\u7acb\u4f1a\u3044\u306b\u6642\u9593\u304c\u304b\u304b\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u89e3\u4f53\u65b9\u91dd<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u6761\u4ef6\u3084\u4fa1\u683c\u306b\u5f71\u97ff\u3059\u308b\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u4e0d\u52d5\u7523\u4f1a\u793e<\/td>\n<td class=\"c-scroll-table__td\">\u89e3\u4f53\u671f\u9593\u3084\u8cbb\u7528\u3092\u898b\u8fbc\u3080\u5fc5\u8981\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u5f8c\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u4e0d\u52d5\u7523\u4f1a\u793e\u30fb\u5c02\u9580\u5bb6<\/td>\n<td class=\"c-scroll-table__td\">\u4e8b\u524d\u8abf\u67fb\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u7d0d\u7a0e\u671f\u9650<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u7a0e\u306e\u8cc7\u91d1\u6e96\u5099\u306b\u95a2\u4fc2\u3059\u308b\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u7a0e\u7406\u58eb<\/td>\n<td class=\"c-scroll-table__td\">10\u30f6\u6708\u4ee5\u5185\u306e\u73fe\u91d1\u5316\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u7a0e\u5236\u7279\u4f8b<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u6642\u306e\u7a0e\u8ca0\u62c5\u306b\u95a2\u4fc2\u3059\u308b\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u7f72<\/td>\n<td class=\"c-scroll-table__td\">\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u4f7f\u3048\u306a\u3044\u5834\u5408\u304c\u3042\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u671f\u9650\u5185\u306e\u58f2\u5374\u3092\u76ee\u6307\u3059\u306a\u3089\u3001\u76f8\u7d9a\u4eba\u306e\u5408\u610f\u3001\u767b\u8a18\u3001\u7a0e\u52d9\u78ba\u8a8d\u304b\u3089\u512a\u5148\u3057\u3066\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u3053\u306e\u898b\u51fa\u3057\u3067\u308f\u304b\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li><a href=\"#caution1\">\u5171\u6709\u540d\u7fa9\u306f\u5168\u54e1\u540c\u610f\u304c\u5fc5\u8981<\/a><\/li>\n<li><a href=\"#caution2\">\u5883\u754c\u672a\u78ba\u5b9a\u306f\u6e2c\u91cf\u304c\u5fc5\u8981<\/a><\/li>\n<li><a href=\"#caution3\">\u89e3\u4f53\u8cbb\u7528\u3068\u66f4\u5730\u6e21\u3057\u6761\u4ef6<\/a><\/li>\n<li><a href=\"#caution4\">\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u3078\u306e\u5bfe\u5fdc<\/a><\/li>\n<li><a href=\"#caution5\">\u76f8\u7d9a\u7a0e\u7d0d\u7a0e\u671f\u9650\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406<\/a><\/li>\n<li><a href=\"#caution6\">\u7a0e\u5236\u7279\u4f8b\u306e\u9069\u7528\u6761\u4ef6\u78ba\u8a8d<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h3 id=\"caution1\">\u5171\u6709\u540d\u7fa9\u306f\u5168\u54e1\u540c\u610f\u304c\u5fc5\u8981<\/h3>\n<p><strong>\u5171\u6709\u540d\u7fa9\u306e\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u5168\u4f53\u3068\u3057\u3066\u58f2\u5374\u3059\u308b\u306b\u306f\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u6c11\u6cd5\u3067\u306f\u5171\u6709\u7269\u306e\u5909\u66f4\u306b\u4ed6\u306e\u5171\u6709\u8005\u306e\u540c\u610f\u304c\u5fc5\u8981\u3068\u3055\u308c\u3001\u58f2\u5374\u4fa1\u683c\u3084\u6642\u671f\u3001\u4f9d\u983c\u5148\u3001\u5206\u914d\u65b9\u6cd5\u3067\u5408\u610f\u3067\u304d\u306a\u3044\u3068\u624b\u7d9a\u304d\u304c\u6b62\u307e\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_2-Ch_3-Se_3-At_251\" target=\"_blank\" rel=\"noopener\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u300c\u6c11\u6cd5\u7b2c251\u6761\u300d<\/a>\uff09<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u884c\u70ba\u5185\u5bb9<\/th>\n<th class=\"c-scroll-table__th\">\u5fc5\u8981\u306a\u540c\u610f<\/th>\n<th class=\"c-scroll-table__th\">\u6ce8\u610f\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u4e0d\u52d5\u7523\u5168\u4f53\u306e\u58f2\u5374<\/td>\n<td class=\"c-scroll-table__td\">\u5171\u6709\u8005\u5168\u54e1<\/td>\n<td class=\"c-scroll-table__td\">1\u4eba\u3067\u3082\u53cd\u5bfe\u3059\u308b\u3068\u9032\u3081\u306b\u304f\u3044<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u6301\u5206\u306e\u307f\u306e\u58f2\u5374<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u8005\u672c\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u8cb7\u4e3b\u304c\u9650\u3089\u308c\u3084\u3059\u3044<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u8cc3\u8cb8\u306a\u3069\u306e\u7ba1\u7406\u884c\u70ba<\/td>\n<td class=\"c-scroll-table__td\">\u6301\u5206\u4fa1\u683c\u306e\u904e\u534a\u6570<\/td>\n<td class=\"c-scroll-table__td\">\u5951\u7d04\u5185\u5bb9\u306b\u3088\u308a\u78ba\u8a8d\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u5171\u6709\u8005\u306e\u610f\u5411\u304c\u5206\u304b\u308c\u308b\u5834\u5408\u306f\u67fb\u5b9a\u984d\u3084\u7dad\u6301\u8cbb\u3092\u5171\u6709\u3057\u3066\u8a71\u3057\u5408\u3044\u3001\u5408\u610f\u304c\u96e3\u3057\u3051\u308c\u3070\u5f01\u8b77\u58eb\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"caution2\">\u5883\u754c\u672a\u78ba\u5b9a\u306f\u6e2c\u91cf\u304c\u5fc5\u8981<\/h3>\n<p><strong>\u571f\u5730\u306e\u5883\u754c\u304c\u672a\u78ba\u5b9a\u306e\u5834\u5408\u306f\u3001\u58f2\u5374\u524d\u306b\u6e2c\u91cf\u3084\u96a3\u5730\u7acb\u4f1a\u3044\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u5883\u754c\u304c\u3042\u3044\u307e\u3044\u306a\u571f\u5730\u306f\u9762\u7a4d\u3084\u58f2\u5374\u4fa1\u683c\u3001\u5951\u7d04\u6761\u4ef6\u3092\u6c7a\u3081\u306b\u304f\u304f\u3001\u96a3\u5730\u7acb\u4f1a\u3044\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u58f2\u5374\u958b\u59cb\u307e\u3067\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u5883\u754c\u78ba\u8a8d\u3067\u898b\u3066\u304a\u304f\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u5883\u754c\u6a19\u304c\u6b8b\u3063\u3066\u3044\u308b\u304b<\/li>\n<li>\u6e2c\u91cf\u56f3\u304c\u3042\u308b\u304b<\/li>\n<li>\u96a3\u5730\u6240\u6709\u8005\u3068\u9023\u7d61\u304c\u53d6\u308c\u308b\u304b<\/li>\n<li>\u8d8a\u5883\u7269\u304c\u306a\u3044\u304b<\/li>\n<li>\u78ba\u5b9a\u6e2c\u91cf\u304c\u5fc5\u8981\u304b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u7d0d\u7a0e\u671f\u9650\u3084\u7a0e\u5236\u7279\u4f8b\u306e\u671f\u9650\u306b\u3082\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u4e0d\u52d5\u7523\u4f1a\u793e\u3084\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"caution3\">\u89e3\u4f53\u8cbb\u7528\u3068\u66f4\u5730\u6e21\u3057\u6761\u4ef6<\/h3>\n<p><strong>\u53e4\u5bb6\u4ed8\u304d\u571f\u5730\u306f\u89e3\u4f53\u3057\u3066\u58f2\u308b\u304b\u73fe\u6cc1\u3067\u58f2\u308b\u304b\u306b\u3088\u308a\u3001\u8cbb\u7528\u3068\u58f2\u5374\u671f\u9593\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u66f4\u5730\u6e21\u3057\u3067\u306f\u89e3\u4f53\u8cbb\u7528\u3084\u5de5\u671f\u306b\u52a0\u3048\u3001\u4f4f\u5b85\u7528\u5730\u7279\u4f8b\u304c\u5916\u308c\u305f\u5834\u5408\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3082\u898b\u8fbc\u3093\u3067\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u58f2\u5374\u65b9\u6cd5<\/th>\n<th class=\"c-scroll-table__th\">\u7279\u5fb4<\/th>\n<th class=\"c-scroll-table__th\">\u6ce8\u610f\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u73fe\u6cc1\u306e\u307e\u307e\u58f2\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u89e3\u4f53\u524d\u306b\u58f2\u5374\u6d3b\u52d5\u3092\u59cb\u3081\u3089\u308c\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u5efa\u7269\u72b6\u614b\u304c\u4fa1\u683c\u306b\u5f71\u97ff\u3059\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u66f4\u5730\u3067\u58f2\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u571f\u5730\u3068\u3057\u3066\u691c\u8a0e\u3055\u308c\u3084\u3059\u3044<\/td>\n<td class=\"c-scroll-table__td\">\u89e3\u4f53\u8cbb\u7528\u3068\u5de5\u671f\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u8cb7\u4e3b\u8ca0\u62c5\u3067\u89e3\u4f53\u3059\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u4e3b\u306e\u521d\u671f\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u4fa1\u683c\u4ea4\u6e09\u306b\u5f71\u97ff\u3059\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u89e3\u4f53\u5f8c\u306b\u8cb7\u4e3b\u304c\u6c7a\u307e\u3089\u306a\u3044\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u7ba1\u7406\u8cbb\u306e\u8ca0\u62c5\u304c\u7d9a\u304f\u305f\u3081\u3001\u89e3\u4f53\u6642\u671f\u306f\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u58f2\u5374\u6761\u4ef6\u3092\u76f8\u8ac7\u3057\u3066\u304b\u3089\u6c7a\u3081\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h3 id=\"caution4\">\u5951\u7d04\u4e0d\u9069\u5408\u8cac\u4efb\u3078\u306e\u5bfe\u5fdc<\/h3>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u524d\u306b\u3001\u96e8\u6f0f\u308a\u3001\u30b7\u30ed\u30a2\u30ea\u3001\u8a2d\u5099\u4e0d\u826f\u3001\u5883\u754c\u554f\u984c\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u6c11\u6cd5\u3067\u306f\u5951\u7d04\u5185\u5bb9\u306b\u5408\u308f\u306a\u3044\u4e0d\u5177\u5408\u304c\u3042\u308b\u5834\u5408\u306b\u4fee\u88dc\u3084\u4ee3\u91d1\u6e1b\u984d\u306a\u3069\u3092\u8acb\u6c42\u3067\u304d\u308b\u305f\u3081\u3001\u8cb7\u4e3b\u306f\u58f2\u5374\u524d\u306b\u5efa\u7269\u72b6\u614b\u3068\u8cac\u4efb\u7bc4\u56f2\u3092\u898b\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_3-Ch_2-Se_2-Ss_2-At_562\" target=\"_blank\" rel=\"noopener\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u300c\u6c11\u6cd5\u7b2c562\u6761\u300d<\/a>\uff09<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u305f\u3044\u4e0d\u5177\u5408<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u96e8\u6f0f\u308a\u3084\u5916\u58c1\u306e\u3072\u3073\u5272\u308c<\/li>\n<li>\u30b7\u30ed\u30a2\u30ea\u88ab\u5bb3\u3084\u8150\u98df<\/li>\n<li>\u7d66\u6392\u6c34\u7ba1\u3084\u8a2d\u5099\u306e\u6545\u969c<\/li>\n<li>\u6b8b\u7f6e\u7269\u3084\u57cb\u8a2d\u7269<\/li>\n<li>\u5883\u754c\u3084\u8d8a\u5883\u306e\u554f\u984c<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u7bc9\u5e74\u6570\u304c\u53e4\u3044\u5bb6\u3084\u9577\u671f\u9593\u7a7a\u304d\u5bb6\u3060\u3063\u305f\u7269\u4ef6\u306f\u5efa\u7269\u72b6\u6cc1\u8abf\u67fb\u3084\u544a\u77e5\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u3068\u76f8\u8ac7\u3057\u305f\u8cac\u4efb\u7bc4\u56f2\u3092\u5951\u7d04\u66f8\u306b\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h3 id=\"caution5\">\u76f8\u7d9a\u7a0e\u7d0d\u7a0e\u671f\u9650\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406<\/h3>\n<p><strong>\u58f2\u5374\u4ee3\u91d1\u3092\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u306b\u4f7f\u3046\u5834\u5408\u306f\u300110\u30f6\u6708\u4ee5\u5185\u306b\u8cc7\u91d1\u3092\u7528\u610f\u3067\u304d\u308b\u304b\u9006\u7b97\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u306f10\u30f6\u6708\u4ee5\u5185\u306e\u305f\u3081\u3001\u7d0d\u7a0e\u671f\u9650\u304c\u8fd1\u3044\u5834\u5408\u306f\u4ef2\u4ecb\u3060\u3051\u3067\u306a\u304f\u3001\u65e9\u671f\u73fe\u91d1\u5316\u3092\u898b\u8fbc\u3081\u308b\u8cb7\u53d6\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.4205 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u300d<\/a>\uff09<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u7d0d\u7a0e\u8cc7\u91d1\u3092\u8003\u3048\u308b\u3068\u304d\u306e\u78ba\u8a8d\u4e8b\u9805<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3059\u308b\u304b<\/li>\n<li>\u7d0d\u7a0e\u671f\u9650\u307e\u3067\u4f55\u30f6\u6708\u3042\u308b\u304b<\/li>\n<li>\u58f2\u5374\u4ee3\u91d1\u3067\u7d0d\u7a0e\u8cc7\u91d1\u3092\u307e\u304b\u306a\u3048\u308b\u304b<\/li>\n<li>\u4ef2\u4ecb\u3067\u9593\u306b\u5408\u3046\u304b<\/li>\n<li>\u8cb7\u53d6\u3084\u81ea\u5df1\u8cc7\u91d1\u3082\u691c\u8a0e\u3059\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u4ef2\u4ecb\u3067\u306f10\u30f6\u6708\u4ee5\u5185\u306b\u58f2\u5374\u3067\u304d\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u305f\u3081\u3001\u7d0d\u7a0e\u8cc7\u91d1\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u7a0e\u7406\u58eb\u3068\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u65e9\u3081\u306b\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h3 id=\"caution6\">\u7a0e\u5236\u7279\u4f8b\u306e\u9069\u7528\u6761\u4ef6\u78ba\u8a8d<\/h3>\n<p><strong>\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3084\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306f\u3001\u58f2\u5374\u524d\u306b\u9069\u7528\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\uff08<\/strong><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u53c2\u8003\uff1a<\/span><a style=\"font-size: 1em; letter-spacing: 0.05em;\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3267 \u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b\u300d<\/a><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u3001<\/span><a style=\"font-size: 1em; letter-spacing: 0.05em;\" href=\"https:\/\/www.mlit.go.jp\/jutakukentiku\/house\/jutakukentiku_house_tk2_000030.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u571f\u4ea4\u901a\u7701\u300c\u7a7a\u304d\u5bb6\u306e\u767a\u751f\u3092\u6291\u5236\u3059\u308b\u305f\u3081\u306e\u7279\u4f8b\u63aa\u7f6e\u300d<\/a><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\uff09<\/span><\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u6bd4\u8f03\u9805\u76ee<\/th>\n<th class=\"c-scroll-table__th\">\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/th>\n<th class=\"c-scroll-table__th\">\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u4e3b\u306a\u5bfe\u8c61<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u305f\u4eba<\/td>\n<td class=\"c-scroll-table__td\">\u4e00\u5b9a\u306e\u76f8\u7d9a\u7a7a\u304d\u5bb6\u3092\u58f2\u308b\u4eba<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u671f\u9650\u306e\u76ee\u5b89<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e7410\u30f6\u6708\u4ee5\u5185\u306e\u58f2\u5374\u304c\u76ee\u5b89<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e74\u76ee\u306e\u5e74\u672b\u307e\u3067\u304c\u76ee\u5b89<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u4ed5\u7d44\u307f<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u7a0e\u306e\u4e00\u90e8\u3092\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3059\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u8b72\u6e21\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u78ba\u8a8d\u5148<\/td>\n<td class=\"c-scroll-table__td\">\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u7f72<\/td>\n<td class=\"c-scroll-table__td\">\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u7a0e\u5236\u7279\u4f8b\u306f\u671f\u9650\u3084\u5fc5\u8981\u66f8\u985e\u304c\u3042\u308b\u305f\u3081\u3001\u58f2\u5374\u524d\u306b\u7a0e\u7406\u58eb\u3084\u7a0e\u52d9\u7f72\u3078\u76f8\u8ac7\u3057\u3001\u4f7f\u3048\u308b\u5236\u5ea6\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u306e\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\n<h2 id=\"satei\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u304a\u3059\u3059\u3081\u306e\u4e00\u62ec\u67fb\u5b9a<\/h2>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u3092\u671f\u9650\u5185\u306b\u58f2\u5374\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u67fb\u5b9a\u984d\u3092\u78ba\u8a8d\u3057\u3001\u58f2\u5374\u30fb\u4fdd\u6709\u30fb\u8cb7\u53d6\u306e\u65b9\u91dd\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u7d0d\u7a0e\u8cc7\u91d1\u306b\u58f2\u5374\u4ee3\u91d1\u3092\u4f7f\u3046\u5834\u5408\u306f10\u30f6\u6708\u4ee5\u5185\u306e\u671f\u9650\u3092\u610f\u8b58\u3057\u3001\u67fb\u5b9a\u3068\u4e26\u884c\u3057\u3066\u76f8\u7d9a\u767b\u8a18\u306e\u6e96\u5099\u3082\u9032\u3081\u307e\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.4205 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u300d<\/a>\u3001<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00565.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701\u300c\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u7fa9\u52d9\u5316\u306b\u95a2\u3059\u308bQ\uff06A\u300d<\/a>\uff09<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u30e1\u30ea\u30c3\u30c8<\/th>\n<th class=\"c-scroll-table__th\">\u7406\u7531<\/th>\n<th class=\"c-scroll-table__th\">\u5224\u65ad\u306b\u4f7f\u3048\u308b\u3053\u3068<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u67fb\u5b9a\u984d\u3092\u628a\u63e1\u3067\u304d\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u30fb\u4fdd\u6709\u3092\u8003\u3048\u308b\u57fa\u6e96\u306b\u306a\u308b\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u5224\u65ad<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u8907\u6570\u793e\u306e\u4fa1\u683c\u5dee\u3092\u898b\u3089\u308c\u308b<\/td>\n<td class=\"c-scroll-table__td\">1\u793e\u3060\u3051\u306e\u67fb\u5b9a\u984d\u306b\u504f\u308a\u306b\u304f\u3044\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u5834\u611f<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u58f2\u5374\u671f\u9593\u3092\u76f8\u8ac7\u3067\u304d\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u7a0e\u3084\u7a0e\u5236\u7279\u4f8b\u306e\u671f\u9650\u3092\u8e0f\u307e\u3048\u3089\u308c\u308b\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u4ef2\u4ecb\u30fb\u8cb7\u53d6\u3092\u6bd4\u3079\u3089\u308c\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u4fa1\u683c\u91cd\u8996\u304b\u73fe\u91d1\u5316\u91cd\u8996\u304b\u3092\u9078\u3079\u308b\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u7d0d\u7a0e\u8cc7\u91d1\u306e\u78ba\u4fdd<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u76f8\u7d9a\u306b\u6163\u308c\u305f\u4f1a\u793e\u3092\u63a2\u305b\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u5171\u6709\u8005\u5bfe\u5fdc\u3084\u767b\u8a18\u524d\u5f8c\u306e\u76f8\u8ac7\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081<\/td>\n<td class=\"c-scroll-table__td\">\u4f9d\u983c\u5148\u9078\u3073<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>\u8907\u6570\u793e\u306e\u67fb\u5b9a\u3067\u58f2\u5374\u4fa1\u683c\u3084\u671f\u9593\u306e\u76ee\u5b89\u3092\u3064\u304b\u3081\u307e\u3059\u304c\u3001\u67fb\u5b9a\u984d\u306f\u58f2\u5374\u4fdd\u8a3c\u984d\u3067\u306f\u306a\u304f\u7533\u3057\u8fbc\u307f\u5f8c\u306b\u306f\u5404\u793e\u304b\u3089\u9023\u7d61\u304c\u6765\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u7d0d\u7a0e\u671f\u9650\u304c\u8fd1\u3044\u5834\u5408\u306f\u8cb7\u53d6\u76f8\u8ac7\u3082\u542b\u3081\u3001\u76f8\u7d9a\u767b\u8a18\u3084\u5171\u6709\u8005\u5bfe\u5fdc\u307e\u3067\u76f8\u8ac7\u3067\u304d\u308b\u4f1a\u793e\u304b\u3092\u67fb\u5b9a\u6642\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u3053\u306e\u898b\u51fa\u3057\u3067\u308f\u304b\u308b\u3053\u3068<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li><a href=\"#satei1\">HOME4U\uff5cNTT\u30c7\u30fc\u30bf\u30b0\u30eb\u30fc\u30d7\u904b\u55b6\u306e\u4e00\u62ec\u67fb\u5b9a<\/a><\/li>\n<li><a href=\"#satei2\">\u30a4\u30a8\u30a6\u30fc\u30eb\uff5c\u5168\u56fd\u306e\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u67fb\u5b9a\u4f9d\u983c\u3067\u304d\u308b<\/a><\/li>\n<li><a href=\"#satei3\">\u3059\u307e\u3044Value\uff5c\u5927\u624b\u4e0d\u52d5\u75236\u793e\u306b\u76f4\u63a5\u4f9d\u983c\u3067\u304d\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h3 id=\"satei1\">HOME4U\uff5cNTT\u30c7\u30fc\u30bf\u30b0\u30eb\u30fc\u30d7\u904b\u55b6\u306e\u5b89\u5fc3\u611f<\/h3>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-581 size-small_size\" src=\"https:\/\/wallmate.co.jp\/media\/wp-content\/uploads\/2026\/01\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-01-29-17.00.57-e1770261074335-640x360.png\" alt=\"HOME4U\" width=\"640\" height=\"360\" \/>\n<div class=\"scrollTable\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30b5\u30fc\u30d3\u30b9\u540d<\/td>\n<td>HOME4U\uff08\u30db\u30fc\u30e0\u30d5\u30a9\u30fc\u30e6\u30fc\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u904b\u55b6\u4f1a\u793e<\/td>\n<td>\u682a\u5f0f\u4f1a\u793eNTT\u30c7\u30fc\u30bf\u30fb\u30b9\u30de\u30fc\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\uff08NTT\u30c7\u30fc\u30bf\u30b0\u30eb\u30fc\u30d7\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/td>\n<td>\u4e0d\u52d5\u7523\u4e00\u62ec\u67fb\u5b9a\u30b5\u30fc\u30d3\u30b9\uff08\u65e5\u672c\u521d\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u5229\u7528\u6599\u91d1<\/td>\n<td>\u5b8c\u5168\u7121\u6599<\/td>\n<\/tr>\n<tr>\n<td>\u63d0\u643a\u4f1a\u793e\u6570<\/td>\n<td>\u7d042,500\u793e\uff08\u5927\u624b\u304b\u3089\u5730\u57df\u5bc6\u7740\u578b\u307e\u3067\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u5bfe\u5fdc\u7269\u4ef6<\/td>\n<td>\u30de\u30f3\u30b7\u30e7\u30f3\u3001\u4e00\u6238\u5efa\u3066\u3001\u571f\u5730\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td>\u6240\u8981\u6642\u9593<\/td>\n<td>\u6700\u77ed60\u79d2\uff08Web\u30d5\u30a9\u30fc\u30e0\u5165\u529b\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u6bd4\u8f03\u53ef\u80fd\u6570<\/td>\n<td>\u6700\u59276\u793e<\/td>\n<\/tr>\n<tr>\n<td>\u5bfe\u5fdc\u30a8\u30ea\u30a2<\/td>\n<td>\u5168\u56fd\u5bfe\u5fdc<\/td>\n<\/tr>\n<tr>\n<td>\u516c\u5f0fHP<\/td>\n<td><a href=\"https:\/\/www.home4u.jp\/sell\/\">https:\/\/www.home4u.jp\/sell\/<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u7279\u5fb4<\/td>\n<td>\u30fb\u65e5\u672c\u521d\u306e\u4e00\u62ec\u67fb\u5b9a\u30b5\u30a4\u30c8\uff082001\u5e74\uff5e\uff09<br \/>\n\u30fbNTT\u30c7\u30fc\u30bf\u30b0\u30eb\u30fc\u30d7\u904b\u55b6\u3067\u60c5\u5831\u7ba1\u7406\u304c\u5b89\u5fc3<br \/>\n\u30fb\u62b5\u5f53\u6a29\u4ed8\u304d\u7269\u4ef6\u306e\u76f8\u8ac7\u5b9f\u7e3e\u3082\u8c4a\u5bcc<br \/>\n\u30fb\u53b3\u9078\u3055\u308c\u305f\u512a\u826f\u4e0d\u52d5\u7523\u4f1a\u793e\u306e\u307f\u3068\u63d0\u643a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u300cHOME4U\uff08\u30db\u30fc\u30e0\u30d5\u30a9\u30fc\u30e6\u30fc\uff09\u300d\u306f\u3001NTT\u30c7\u30fc\u30bf\u30b0\u30eb\u30fc\u30d7\u304c\u904b\u55b6\u3059\u308b\u4e0d\u52d5\u7523\u60c5\u5831\u7dcf\u5408\u30b5\u30a4\u30c8\u3067\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u30fb\u6238\u5efa\u3066\u30fb\u571f\u5730\u306e\u58f2\u5374\u306b\u5bfe\u5fdc\u3057\u305f\u4e00\u62ec\u67fb\u5b9a\u30b5\u30fc\u30d3\u30b9\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>2001\u5e74\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u958b\u59cb\u3057\u3001\u904b\u55b6\u6b74\u306f20\u5e74\u4ee5\u4e0a\u3068\u65e5\u672c\u3067\u6700\u3082\u65e9\u304f\u4e00\u62ec\u67fb\u5b9a\u3092\u63d0\u4f9b\u3057\u305f\u5b9f\u7e3e\u304c\u3042\u308b\u3001\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\n<div class=\"simple-box1\">\n<p><span class=\"marker\"><strong>HOME4U\u306e\u5f37\u307f\u3084\u9078\u3070\u308c\u308b\u7406\u7531<\/strong><\/span><\/p>\n<ul>\n<li>NTT\u30c7\u30fc\u30bf\u30b0\u30eb\u30fc\u30d7\u904b\u55b6\u3001P\u30de\u30fc\u30af\u53d6\u5f97\u306e\u4fe1\u983c\u6027<\/li>\n<li>\u696d\u754c\u521d\uff082001\u5e74\u301c\uff09\u306e\u696d\u754c\u6700\u9577\u5b9f\u7e3e<\/li>\n<li>\u60aa\u8cea\u306a\u4e0d\u52d5\u7523\u696d\u8005\u3092\u6392\u9664\u3059\u308b\u30d1\u30c8\u30ed\u30fc\u30eb\u5236\u5ea6<\/li>\n<li>\u5b85\u5730\u5efa\u7269\u53d6\u5f15\u58eb\u306a\u3069\u306e\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u30b5\u30dd\u30fc\u30c8<\/li>\n<\/ul>\n<\/div>\n<h4>\u76f8\u7d9a\u3057\u305f\u5bb6\u306e\u58f2\u5374\u306bHOME4U\u304c\u304a\u3059\u3059\u3081\u306a\u7406\u7531<\/h4>\n<p>HOME4U\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3084\u7a0e\u7406\u58eb\u7d39\u4ecb\u306a\u3069\u306e\u5468\u8fba\u30b5\u30fc\u30d3\u30b9\u3082\u5145\u5b9f\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001<span class=\"marker\"><strong>\u58f2\u5374\u4ee5\u5916\u306e\u9078\u629e\u80a2\u3082\u8996\u91ce\u306b\u5165\u308c\u305f\u76f8\u8ac7\u3084\u30b5\u30dd\u30fc\u30c8\u304c\u53ef\u80fd<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f<strong>\u76f8\u7d9a\u3057\u305f\u7269\u4ef6\u304c\u5e97\u8217\u3001\u5730\u65b9\u306e\u5e83\u5927\u306a\u571f\u5730\u306a\u3069\u306e\u5834\u5408\u3067\u3082\u9069\u5207\u306a\u4e0d\u52d5\u7523\u4f1a\u793e\u3068\u30de\u30c3\u30c1\u30f3\u30b0\u3057\u3084\u3059\u3044<\/strong>\u306e\u3082\u5f37\u307f\u3067\u3059\u3002<\/p>\n<div class=\"concept-box1\">\n<ul>\n<li>\u58f2\u5374\u4ee5\u5916\u306e\u9078\u629e\u80a2\u3067\u3082\u3001\u5b89\u5fc3\u3057\u3066\u76f8\u8ac7\u3067\u304d\u308b<\/li>\n<li>\u72ec\u81ea\u306e\u5be9\u67fb\u3092\u901a\u904e\u3057\u305f\u4fe1\u983c\u3067\u304d\u308b\u4e0d\u52d5\u7523\u4f1a\u793e\u306e\u307f\u3068\u63d0\u643a<\/li>\n<li>\u5927\u624b\u304b\u3089\u5730\u57df\u5bc6\u7740\u578b\u306e\u4e2d\u5c0f\u4f01\u696d\u307e\u3067\u5e45\u5e83\u3044\u9078\u629e\u80a2\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"satei2\">\u3059\u307e\u3044Value\uff5c\u5927\u624b\u4e0d\u52d5\u75236\u793e\u306b\u76f4\u63a5\u4f9d\u983c\u3067\u304d\u308b<\/h3>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-528 size-full\" src=\"https:\/\/wallmate.co.jp\/media\/wp-content\/uploads\/2025\/12\/\u3059\u307e\u3044Value.png\" alt=\"\u3059\u307e\u3044Value\" width=\"640\" height=\"349\" \/>\n<div class=\"scrollTable\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30b5\u30fc\u30d3\u30b9\u540d<\/td>\n<td>\u3059\u307e\u3044Value\uff08\u3059\u307e\u3044\u30d0\u30ea\u30e5\u30fc\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u904b\u55b6\u4f1a\u793e<\/td>\n<td>\u5927\u624b\u4e0d\u52d5\u7523\u4f1a\u793e6\u793e\u306e\u5171\u540c\u904b\u55b6<br \/>\n\uff08\u4e09\u4e95\u306e\u30ea\u30cf\u30a6\u30b9\u3001\u4f4f\u53cb\u4e0d\u52d5\u7523\u8ca9\u58f2\u3001\u6771\u6025\u30ea\u30d0\u30d6\u30eb\u3001\u91ce\u6751\u306e\u4ef2\u4ecb\uff0b\u3001\u5c0f\u7530\u6025\u4e0d\u52d5\u7523\u3001\u4e09\u83f1\u5730\u6240\u30cf\u30a6\u30b9\u30cd\u30c3\u30c8\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/td>\n<td>\u5927\u624b6\u793e\u306b\u307e\u3068\u3081\u3066\u67fb\u5b9a\u4f9d\u983c\u3067\u304d\u308b\u4e0d\u52d5\u7523\u4e00\u62ec\u67fb\u5b9a\u30b5\u30a4\u30c8<\/td>\n<\/tr>\n<tr>\n<td>\u5229\u7528\u6599\u91d1<\/td>\n<td>\u5b8c\u5168\u7121\u6599\uff08\u4e0d\u52d5\u7523\u4f1a\u793e\u304b\u3089\u306e\u624b\u6570\u6599\u3067\u904b\u55b6\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u63d0\u643a\u4f1a\u793e\u6570<\/td>\n<td>6\u793e\uff08\u3044\u305a\u308c\u3082\u696d\u754c\u4e0a\u4f4d\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u5bfe\u5fdc\u7269\u4ef6<\/td>\n<td>\u30de\u30f3\u30b7\u30e7\u30f3\u3001\u4e00\u6238\u5efa\u3066\u3001\u571f\u5730\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td>\u6240\u8981\u6642\u9593<\/td>\n<td>\u6700\u77ed60\u79d2\uff08Web\u30d5\u30a9\u30fc\u30e0\u5165\u529b\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u6bd4\u8f03\u53ef\u80fd\u6570<\/td>\n<td>\u6700\u59276\u793e\uff08\u5927\u624b6\u793e\u3059\u3079\u3066\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u5bfe\u5fdc\u30a8\u30ea\u30a2<\/td>\n<td>\u5168\u56fd\u5bfe\u5fdc\uff08\u5168\u56fd835\u5e97\u8217 \u203b2024\u5e74\u5ea6\u6642\u70b9\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u516c\u5f0fHP<\/td>\n<td><a href=\"https:\/\/sumai-value.jp\/\">https:\/\/sumai-value.jp\/<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u7279\u5fb4<\/td>\n<td>\u30fb\u30c8\u30e9\u30d6\u30eb\u306a\u3057\u3067\u53d6\u5f15\u3067\u304d\u305f\u3068\u56de\u7b54\u3057\u305f\u30e6\u30fc\u30b6\u30fc95.5%<br \/>\n\u30fb\u6210\u7d04\u4ef6\u6570\uff1a\u5e74\u959311\u4e07\u4ef6\u4ee5\u4e0a\uff082024\u5e74\u5ea6\u5b9f\u7e3e\uff09<br \/>\n\u30fb\u6210\u7d04\u30b9\u30d4\u30fc\u30c9\uff1a71.3%\u304c3\u304b\u6708\u4ee5\u5185\u306b\u6210\u7d04<br \/>\n\u30fbFP\u76f8\u8ac7\u3084\u76f8\u7d9a\u652f\u63f4\u306a\u3069\u306e\u4ed8\u5e2f\u30b5\u30fc\u30d3\u30b9\u304c\u5145\u5b9f<br \/>\n\uff08\u53c2\u8003\uff1a<a class=\"ng-star-inserted\" href=\"https:\/\/sumai-value.jp\/\" target=\"_blank\" rel=\"noopener\">\u3059\u307e\u3044Value \u516c\u5f0f\u30b5\u30a4\u30c8<\/a>\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"color: #ff0000;\"><strong>\u3059\u307e\u3044Value\u306f\u3001\u5c0f\u7530\u6025\u4e0d\u52d5\u7523\u3001\u4f4f\u53cb\u4e0d\u52d5\u7523\u8ca9\u58f2\u3001\u6771\u6025\u30ea\u30d0\u30d6\u30eb\u3001\u91ce\u6751\u4e0d\u52d5\u7523\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u30ba\uff08\u4e09\u4e95\u306e\u30ea\u30cf\u30a6\u30b9\uff09\u3001\u4e09\u83f1\u5730\u6240\u30cf\u30a6\u30b9\u30cd\u30c3\u30c8\u306e\u696d\u754c\u5927\u624b6\u793e\u306b\u3088\u308b\u552f\u4e00\u306e\u516c\u5f0f\u67fb\u5b9a\u30b5\u30a4\u30c8\u3067\u3059\u3002<\/strong><\/span><br \/>\n\u81ea\u793e\u306e\u30e6\u30fc\u30b6\u30fc\u30a2\u30f3\u30b1\u30fc\u30c8\u3067\u306f\u300195.5\uff05\u304c\u300c\u30c8\u30e9\u30d6\u30eb\u306a\u304f\u5b89\u5fc3\u3057\u3066\u53d6\u5f15\u3067\u304d\u305f\u300d\u3068\u56de\u7b54\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4fe1\u983c\u3067\u304d\u308b\u4ef2\u4ecb\u4f1a\u793e\u306b\u76f4\u63a5\u4f9d\u983c\u3067\u304d\u308b\u5b89\u5fc3\u611f\u304c\u8a55\u4fa1\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30d7\u30e9\u30f3\u30ca\u30fc\u3084\u7a0e\u7406\u58eb\u306b\u3088\u308b\u500b\u5225\u76f8\u8ac7\u4f1a\u30fb\u76f8\u7d9a\u52c9\u5f37\u4f1a\u3001\u4e0d\u52d5\u7523\u77e5\u8b58\u3092\u89e3\u8aac\u3057\u305f\u3059\u307e\u3044Value\u30de\u30ac\u30b8\u30f3\u306a\u3069\u3001\u76f8\u7d9a\u306e\u8907\u96d1\u306a\u4e8b\u60c5\u3092\u62b1\u3048\u308b\u4eba\u5411\u3051\u306e\u30b5\u30dd\u30fc\u30c8\u3082\u5145\u5b9f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"simple-box1\">\n<p><span class=\"marker\"><strong><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u3059\u307e\u3044value\u306e\u5f37\u307f\u3084\u9078\u3070\u308c\u308b\u7406\u7531<\/span><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u30b5\u30a4\u30c8\u81ea\u4f53\u3092\u4e0d\u52d5\u7523\u4ef2\u4ecb\u306e\u30c8\u30c3\u30d7\u4f01\u696d6\u793e\u304c\u5171\u540c\u3067\u904b\u55b6\u3057\u3066\u3044\u308b<\/span><span style=\"font-size: 1em; letter-spacing: 0.05em;\"><br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u81a8\u5927\u306a\u6210\u7d04\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u305f\u300c\u7cbe\u5ea6\u306e\u9ad8\u3044\u67fb\u5b9a\u300d\u3067\u65e9\u671f\u58f2\u5374\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u3044<br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u5927\u624b\u5404\u793e\u304c\u72ec\u81ea\u306b\u63d0\u4f9b\u3059\u308b\u58f2\u5374\u30b5\u30dd\u30fc\u30c8\u30e1\u30cb\u30e5\u30fc\u304c\u305d\u306e\u307e\u307e\u9069\u7528\u3055\u308c\u308b<\/span><span style=\"font-size: 1em; letter-spacing: 0.05em;\"><br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u5229\u7528\u8005\u30a2\u30f3\u30b1\u30fc\u30c8\u3067\u306e\u4fe1\u983c\u5ea695.5%\uff08\u53c2\u8003\uff1a<a class=\"ng-star-inserted\" href=\"https:\/\/sumai-value.jp\/\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahgKEwi_0LniqMGSAxUAAAAAHQAAAAAQsAE\">\u3059\u307e\u3044Value \u516c\u5f0f\u30b5\u30a4\u30c8<\/a>\uff09<\/span><\/li>\n<\/ul>\n<\/div>\n<h4>\u76f8\u7d9a\u3057\u305f\u5bb6\u306e\u58f2\u5374\u306b\u3059\u307e\u3044Value\u304c\u304a\u3059\u3059\u3081\u306a\u7406\u7531<\/h4>\n<p><span class=\"marker\"><strong>\u76f8\u7d9a\u7269\u4ef6\u304c\u5730\u65b9\u306b\u3042\u308a\u3001\u76f8\u7d9a\u4eba\u304c\u90fd\u5e02\u90e8\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408\u3067\u3082\u3059\u307e\u3044Value\u306a\u3089\u9023\u643a\u304c\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/strong><\/span><br \/>\n\u300c\u6771\u4eac\u306b\u4f4f\u3093\u3067\u3044\u308b\u304c\u3001\u5730\u65b9\u306e\u5b9f\u5bb6\u306b\u3042\u308b\u5bb6\u3092\u58f2\u308a\u305f\u3044\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u6700\u5bc4\u308a\u306e\u5e97\u8217\u3067\u76f8\u8ac7\u3057\u306a\u304c\u3089\u73fe\u5730\u306e\u5e97\u8217\u304c\u52d5\u304f\u3001\u306a\u3069\u306e\u9023\u643a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div class=\"concept-box1\">\n<ul>\n<li>\u81a8\u5927\u306a\u8cfc\u5165\u691c\u8a0e\u8005\u30c7\u30fc\u30bf\u306b\u76f4\u63a5\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u304d\u3001\u65e9\u671f\u5951\u7d04\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u3044<\/li>\n<li>\u5927\u624b\u306a\u3089\u3067\u306f\u306e\u900f\u660e\u6027\u306e\u9ad8\u3044\u53d6\u5f15\u304c\u671f\u5f85\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"satei3\">\u30a4\u30a8\u30a6\u30fc\u30eb\uff5c\u5168\u56fd2,000\u793e\u4ee5\u4e0a\u3068\u63d0\u643a\u3059\u308b\u6700\u5927\u7d1a\u306e\u4e00\u62ec\u67fb\u5b9a<\/h3>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-579 size-small_size\" src=\"https:\/\/wallmate.co.jp\/media\/wp-content\/uploads\/2026\/01\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-01-29-16.58.58-640x360.png\" alt=\"\u30a4\u30a8\u30a6\u30fc\u30eb\" width=\"640\" height=\"360\" \/>\n<div class=\"scrollTable\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30b5\u30fc\u30d3\u30b9\u540d<\/td>\n<td>\u30a4\u30a8\u30a6\u30fc\u30eb<\/td>\n<\/tr>\n<tr>\n<td>\u904b\u55b6\u4f1a\u793e<\/td>\n<td>\u682a\u5f0f\u4f1a\u793eSpeee\uff08\u6771\u8a3c\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u4e0a\u5834\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/td>\n<td>\u4e0d\u52d5\u7523\u4e00\u62ec\u67fb\u5b9a\u30b5\u30a4\u30c8\uff08\u6700\u59276\u793e\u306b\u540c\u6642\u4f9d\u983c\u53ef\u80fd\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u5229\u7528\u6599\u91d1<\/td>\n<td>\u5b8c\u5168\u7121\u6599\uff08\u4e0d\u52d5\u7523\u4f1a\u793e\u304b\u3089\u306e\u624b\u6570\u6599\u3067\u904b\u55b6\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u63d0\u643a\u4f1a\u793e\u6570<\/td>\n<td>\u5168\u56fd2,000\u793e\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td>\u5bfe\u5fdc\u7269\u4ef6<\/td>\n<td>\u30de\u30f3\u30b7\u30e7\u30f3\u3001\u6238\u5efa\u3066\u3001\u571f\u5730 \u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td>\u6240\u8981\u6642\u9593<\/td>\n<td>\u6700\u77ed60\u79d2\uff08Web\u30d5\u30a9\u30fc\u30e0\u5165\u529b\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u6bd4\u8f03\u53ef\u80fd\u6570<\/td>\n<td>\u6700\u59276\u793e<\/td>\n<\/tr>\n<tr>\n<td>\u5bfe\u5fdc\u30a8\u30ea\u30a2<\/td>\n<td>\u5168\u56fd47\u90fd\u9053\u5e9c\u770c<\/td>\n<\/tr>\n<tr>\n<td>\u516c\u5f0fHP<\/td>\n<td><a href=\"https:\/\/ieul.jp\/\">https:\/\/ieul.jp\/<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u7279\u5fb4<\/td>\n<td>\u30fb\u60aa\u5fb3\u696d\u8005\u306e\u6392\u9664\u4f53\u5236\u3042\u308a<br \/>\n\u30fb\u5b9f\u7e3e\uff1a\u5229\u7528\u8005\u6570\u30fb\u63d0\u643a\u793e\u6570\u30fb\u30a8\u30ea\u30a2\u7db2\u7f85\u7387\u30671\u4f4d\uff082025\u5e741\u6708\u8abf\u67fb\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u30a4\u30a8\u30a6\u30fc\u30eb\u306f\u3001\u682a\u5f0f\u4f1a\u793eSpeee\u304c\u904b\u55b6\u3059\u308b\u65e5\u672c\u6700\u5927\u7d1a\u306e\u4e0d\u52d5\u7523\u4e00\u62ec\u67fb\u5b9a\u30b5\u30a4\u30c8\u3067\u3059\u3002<\/p>\n<p>\u5168\u56fd2,000\u793e\u4ee5\u4e0a\u3068\u63d0\u643a\u3057\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u30fb\u6238\u5efa\u3066\u30fb\u571f\u5730\u306a\u3069\u7269\u4ef6\u7a2e\u5225\u3092\u554f\u308f\u305a\u5e45\u5e83\u3044\u5bfe\u5fdc\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u67fb\u5b9a\u4f9d\u983c\u306f\u6700\u77ed60\u79d2\u3067\u5b8c\u4e86\u3057\u3001\u6700\u59276\u793e\u307e\u3067\u540c\u6642\u306b\u6bd4\u8f03\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n<span class=\"marker\"><strong>2025\u5e741\u6708\u6642\u70b9\u3067\u306f\u3001\u300c\u5229\u7528\u8005\u6570\u300d\u300c\u63d0\u643a\u4f1a\u793e\u6570\u300d\u300c\u30a8\u30ea\u30a2\u30ab\u30d0\u30fc\u7387\u300d\u306e3\u9805\u76ee\u30671\u4f4d\u3092\u8a18\u9332\u3059\u308b\u306a\u3069\u3001\u5b9f\u7e3e\u3082\u5341\u5206\u3067\u3059\u3002<\/strong><\/span><\/p>\n<div class=\"simple-box1\">\n<p><strong>\u30a4\u30a8\u30a6\u30fc\u30eb\u306e\u5f37\u307f\u3084\u9078\u3070\u308c\u308b\u7406\u7531<\/strong><\/p>\n<ul>\n<li>\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e2,000\u793e\u4ee5\u4e0a\u306e\u63d0\u643a\u793e\u6570<\/li>\n<li>\u72ec\u81ea\u57fa\u6e96\u306b\u3088\u308b\u53b3\u9078\u3055\u308c\u305f\u60aa\u5fb3\u696d\u8005\u3092\u6392\u9664\u3059\u308b\u4ed5\u7d44\u307f<\/li>\n<li>\u5e74\u9593450\u4e07\u4ef6\u4ee5\u4e0a\u306e\u5229\u7528\u5b9f\u7e3e\u3067NO.1\u3092\u8a18\u9332<\/li>\n<li>\u30c1\u30e3\u30c3\u30c8\u5f62\u5f0f\u306e\u5165\u529b\u753b\u9762\u3067\u76f4\u611f\u7684\u306a\u64cd\u4f5c\u304c\u53ef\u80fd<\/li>\n<\/ul>\n<\/div>\n<h4>\u30a4\u30a8\u30a6\u30fc\u30eb\u304c\u76f8\u7d9a\u3057\u305f\u7269\u4ef6\u306e\u4e00\u62ec\u67fb\u5b9a\u3067\u304a\u3059\u3059\u3081\u306a\u7406\u7531<\/h4>\n<p><span style=\"color: #ff0000;\"><strong>\u30a4\u30a8\u30a6\u30fc\u30eb\u306f\u4e2d\u7acb\u306a\u7b2c\u4e09\u8005\u8a55\u4fa1\u3067\u3001\u7d0d\u5f97\u611f\u306e\u3042\u308b\u8ca1\u7523\u5206\u4e0e\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u4e00\u62ec\u67fb\u5b9a\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/strong><\/span><br \/>\n\u76f8\u7d9a\u3057\u305f\u7269\u4ef6\u3082\u3001\u30a4\u30a8\u30a6\u30fc\u30eb\u306a\u3089<strong><span class=\"marker\">\u6700\u59276\u793e\u306e\u67fb\u5b9a\u66f8\u3092\u53d6\u5f97\u3067\u304d\u308b<\/span><\/strong>\u306e\u3067\u5ba2\u89b3\u7684\u306a\u5e02\u5834\u76f8\u5834\u3092\u6839\u62e0\u3068\u3057\u3066\u63d0\u793a\u3067\u304d\u307e\u3059\u3002\u30a4\u30a8\u30a6\u30fc\u30eb\u306f<strong><span class=\"marker\">\u5168\u56fd2,000\u793e\u4ee5\u4e0a\u3068\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u63d0\u643a\u793e\u6570<\/span><\/strong>\u3092\u8a87\u308a\u307e\u3059\u3002<br \/>\n\u5927\u624b\u306f\u3082\u3061\u308d\u3093\u3001\u5730\u57df\u306b\u6839\u3056\u3057\u305f\u4e0d\u52d5\u7523\u4f1a\u793e\u3082\u591a\u6570\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u9ad8\u304f\u30fb\u65e9\u304f\u58f2\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"FAQ\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u671f\u9650\u306b\u95a2\u3059\u308bQ\uff06A<\/h2>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u81ea\u4f53\u306b\u660e\u78ba\u306a\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u76f8\u7d9a\u7a0e\u3001\u76f8\u7d9a\u767b\u8a18\u3001\u7a0e\u5236\u7279\u4f8b\u306b\u306f\u671f\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u58f2\u5374\u3092\u6025\u3050\u3079\u304d\u304b\u8ff7\u3046\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3001\u76f8\u7d9a\u767b\u8a18\u306e\u72b6\u6cc1\u3001\u7a0e\u5236\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u3092\u5148\u306b\u898b\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u671f\u9650\u306b\u95a2\u3059\u308bQ\uff06A<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li><a href=\"#FAQ1\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u4f55\u5e74\u4ee5\u5185\u306b\u58f2\u3089\u306a\u3044\u3068\u3044\u3051\u306a\u3044\uff1f<\/a><\/li>\n<li><a href=\"#FAQ2\">\u76f8\u7d9a\u7a0e\u3092\u6255\u3046\u305f\u3081\u306e\u58f2\u5374\u306f10\u30f6\u6708\u4ee5\u5185\u306b\u9593\u306b\u5408\u3046\uff1f<\/a><\/li>\n<li><a href=\"#FAQ3\">\u76f8\u7d9a\u304b\u30893\u5e74\u3092\u904e\u304e\u305f\u3089\u58f2\u5374\u3067\u304d\u306a\u3044\uff1f<\/a><\/li>\n<li><a href=\"#FAQ4\">\u76f8\u7d9a\u767b\u8a18\u524d\u306b\u58f2\u5374\u3067\u304d\u308b\uff1f<\/a><\/li>\n<li><a href=\"#FAQ5\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u5171\u6709\u540d\u7fa9\u3067\u3082\u58f2\u5374\u3067\u304d\u308b\uff1f<\/a><\/li>\n<li><a href=\"#FAQ6\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u30923\u5e74\u4ee5\u5185\u306b\u58f2\u308b\u3068\u5fc5\u305a\u7bc0\u7a0e\u3067\u304d\u307e\u3059\u304b\uff1f<\/a><\/li>\n<li><a href=\"#FAQ7\">\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u671f\u9650\u307e\u3067\u306b\u5bb6\u304c\u58f2\u308c\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308b\uff1f<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h3 id=\"FAQ1\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u4f55\u5e74\u4ee5\u5185\u306b\u58f2\u3089\u306a\u3044\u3068\u3044\u3051\u306a\u3044\uff1f<\/h3>\n<p><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u81ea\u4f53\u306b\u3001\u6cd5\u5f8b\u4e0a\u306e\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u7a0e\u5236\u7279\u4f8b\u30fb\u76f8\u7d9a\u7a0e\u30fb\u76f8\u7d9a\u767b\u8a18\u306b\u306f\u671f\u9650\u304c\u3042\u308b\u305f\u3081\u3001\u7a0e\u8ca0\u62c5\u3084\u624b\u7d9a\u304d\u306e\u9045\u308c\u3092\u907f\u3051\u305f\u3044\u5834\u5408\u306f3\u5e74\u4ee5\u5185\u3092\u76ee\u5b89\u306b\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u78ba\u8a8d\u3059\u308b\u671f\u9650<\/th>\n<th class=\"c-scroll-table__th\">\u76ee\u5b89<\/th>\n<th class=\"c-scroll-table__th\">\u95a2\u4fc2\u3059\u308b\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e<\/td>\n<td class=\"c-scroll-table__td\">10\u30f6\u6708\u4ee5\u5185<\/td>\n<td class=\"c-scroll-table__td\">\u7d0d\u7a0e\u8cc7\u91d1\u306e\u6e96\u5099<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u76f8\u7d9a\u767b\u8a18<\/td>\n<td class=\"c-scroll-table__td\">3\u5e74\u4ee5\u5185<\/td>\n<td class=\"c-scroll-table__td\">\u540d\u7fa9\u5909\u66f4<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u7a0e\u5236\u7279\u4f8b<\/td>\n<td class=\"c-scroll-table__td\">3\u5e74\u301c3\u5e7410\u30f6\u6708\u304c\u76ee\u5b89<\/td>\n<td class=\"c-scroll-table__td\">\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u307e\u305a\u306f\u67fb\u5b9a\u984d\u3068\u7dad\u6301\u8cbb\u3092\u51fa\u3057\u3001\u58f2\u5374\u30fb\u4fdd\u6709\u30fb\u8cc3\u8cb8\u6d3b\u7528\u306e\u65b9\u91dd\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"FAQ2\">\u76f8\u7d9a\u7a0e\u3092\u6255\u3046\u305f\u3081\u306e\u58f2\u5374\u306f10\u30f6\u6708\u4ee5\u5185\u306b\u9593\u306b\u5408\u3046\uff1f<\/h3>\n<p><strong>\u7269\u4ef6\u6761\u4ef6\u3084\u76f8\u7d9a\u4eba\u306e\u5408\u610f\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u300110\u30f6\u6708\u4ee5\u5185\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u671f\u9650\u306f10\u30f6\u6708\u4ee5\u5185\u306e\u305f\u3081\u3001\u58f2\u5374\u4ee3\u91d1\u3092\u4f7f\u3046\u5834\u5408\u306f\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a\u304b\u3089\u58f2\u5374\u6d3b\u52d5\u307e\u3067\u65e9\u3081\u306b\u9032\u3081\u307e\u3057\u3087\u3046\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.4205 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u300d<\/a>\uff09<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">10\u30f6\u6708\u4ee5\u5185\u306b\u58f2\u5374\u4ee3\u91d1\u3092\u7528\u610f\u3059\u308b\u305f\u3081\u306e\u78ba\u8a8d\u4e8b\u9805<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u76f8\u7d9a\u767a\u751f\u5f8c\u3059\u3050\u306b\u67fb\u5b9a\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u58f2\u5374\u65b9\u91dd\u3092\u8a71\u3057\u5408\u3046<\/li>\n<li>\u76f8\u7d9a\u767b\u8a18\u306e\u6e96\u5099\u3092\u9032\u3081\u308b<\/li>\n<li>\u4ef2\u4ecb\u3067\u9593\u306b\u5408\u3046\u304b\u3001\u8cb7\u53d6\u3082\u542b\u3081\u3066\u76f8\u8ac7\u3059\u308b<\/li>\n<li>\u7d0d\u7a0e\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u5834\u5408\u306f\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>\u58f2\u5374\u4ee3\u91d1\u3092\u7d0d\u7a0e\u8cc7\u91d1\u306b\u4f7f\u3046\u5834\u5408\u306f\u7a0e\u7406\u58eb\u3068\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u76f8\u8ac7\u3057\u3001\u671f\u9650\u304b\u3089\u9006\u7b97\u3057\u3066\u9032\u3081\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<h3 id=\"FAQ3\">\u76f8\u7d9a\u304b\u30893\u5e74\u3092\u904e\u304e\u305f\u3089\u58f2\u5374\u3067\u304d\u306a\u3044\uff1f<\/h3>\n<p><strong>\u76f8\u7d9a\u304b\u30893\u5e74\u3092\u904e\u304e\u3066\u3082\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306f\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305f\u3060\u3057\u76f8\u7d9a\u767b\u8a18\u3084\u7a0e\u5236\u7279\u4f8b\u306e\u671f\u9650\u306b\u5f71\u97ff\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u58f2\u5374\u524d\u306b\u767b\u8a18\u72b6\u6cc1\u3001\u67fb\u5b9a\u984d\u3001\u7a0e\u91d1\u306e\u898b\u8fbc\u307f\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<span style=\"font-size: 1em; letter-spacing: 0.05em;\">\uff08<\/span><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u53c2\u8003\uff1a<\/span><a style=\"font-size: 1em; letter-spacing: 0.05em;\" href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00565.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701\u300c\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u7fa9\u52d9\u5316\u306b\u95a2\u3059\u308bQ\uff06A\u300d<\/a><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\uff09<\/span><\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">3\u5e74\u7d4c\u904e\u5f8c\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/th>\n<th class=\"c-scroll-table__th\">\u7406\u7531<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u76f8\u7d9a\u767b\u8a18\u306e\u72b6\u6cc1<\/td>\n<td class=\"c-scroll-table__td\">\u58f2\u5374\u624b\u7d9a\u304d\u306b\u540d\u7fa9\u6574\u7406\u304c\u95a2\u4fc2\u3059\u308b\u305f\u3081<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u7a0e\u5236\u7279\u4f8b\u306e\u9069\u7528\u53ef\u5426<\/td>\n<td class=\"c-scroll-table__td\">\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u4f7f\u3048\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u305f\u3081<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u5efa\u7269\u306e\u52a3\u5316\u72b6\u6cc1<\/td>\n<td class=\"c-scroll-table__td\">\u8001\u673d\u5316\u3067\u67fb\u5b9a\u984d\u3084\u58f2\u5374\u6761\u4ef6\u306b\u5f71\u97ff\u3059\u308b\u305f\u3081<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>\u5efa\u7269\u306e\u52a3\u5316\u304c\u9032\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u67fb\u5b9a\u984d\u3084\u58f2\u5374\u6761\u4ef6\u306b\u3082\u95a2\u308f\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u3084\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u65e9\u3081\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3 id=\"FAQ4\">\u76f8\u7d9a\u767b\u8a18\u524d\u306b\u58f2\u5374\u3067\u304d\u308b\uff1f<\/h3>\n<p><strong>\u67fb\u5b9a\u76f8\u8ac7\u306f\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u5f15\u304d\u6e21\u3059\u306b\u306f\u76f8\u7d9a\u767b\u8a18\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u767b\u8a18\u306f\u4e0d\u52d5\u7523\u53d6\u5f97\u3092\u77e5\u3063\u305f\u65e5\u304b\u30893\u5e74\u4ee5\u5185\u306b\u7533\u8acb\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u58f2\u5374\u4e88\u5b9a\u304c\u3042\u308b\u306a\u3089\u67fb\u5b9a\u3068\u4e26\u884c\u3057\u3066\u767b\u8a18\u6e96\u5099\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00565.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701\u300c\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u7fa9\u52d9\u5316\u306b\u95a2\u3059\u308bQ\uff06A\u300d<\/a>\uff09<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u624b\u7d9a\u304d\u6bb5\u968e<\/th>\n<th class=\"c-scroll-table__th\">\u76f8\u7d9a\u767b\u8a18\u524d\u306e\u5bfe\u5fdc<\/th>\n<th class=\"c-scroll-table__th\">\u6ce8\u610f\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u67fb\u5b9a\u76f8\u8ac7<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u8ac7\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u4eba\u306e\u72b6\u6cc1\u3092\u4f1d\u3048\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u58f2\u8cb7\u5951\u7d04<\/td>\n<td class=\"c-scroll-table__td\">\u6761\u4ef6\u306b\u3088\u308a\u76f8\u8ac7\u304c\u5fc5\u8981<\/td>\n<td class=\"c-scroll-table__td\">\u767b\u8a18\u5b8c\u4e86\u306e\u6642\u671f\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u6c7a\u6e08\u30fb\u5f15\u304d\u6e21\u3057<\/td>\n<td class=\"c-scroll-table__td\">\u76f8\u7d9a\u767b\u8a18\u304c\u5fc5\u8981<\/td>\n<td class=\"c-scroll-table__td\">\u540d\u7fa9\u6574\u7406\u304c\u9045\u308c\u308b\u3068\u5f15\u304d\u6e21\u3057\u306b\u5f71\u97ff\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>\u58f2\u5374\u4e88\u5b9a\u304c\u3042\u308b\u5834\u5408\u306f\u30013\u5e74\u306e\u671f\u9650\u3092\u5f85\u305f\u305a\u306b\u76f8\u7d9a\u767b\u8a18\u3092\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h3 id=\"FAQ5\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u5171\u6709\u540d\u7fa9\u3067\u3082\u58f2\u5374\u3067\u304d\u308b\uff1f<\/h3>\n<p><strong>\u5171\u6709\u540d\u7fa9\u3067\u3082\u58f2\u5374\u3067\u304d\u307e\u3059\u304c\u3001\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u58f2\u308b\u306b\u306f\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u5171\u6709\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u58f2\u5374\u3059\u308b\u306b\u306f\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u58f2\u5374\u4fa1\u683c\u3084\u6642\u671f\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u3001\u4ee3\u91d1\u306e\u5206\u914d\u65b9\u6cd5\u3092\u65e9\u3081\u306b\u8a71\u3057\u5408\u3044\u307e\u3057\u3087\u3046\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089#Mp-Pa_2-Ch_3-Se_3-At_251\" target=\"_blank\" rel=\"noopener\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u300c\u6c11\u6cd5\u7b2c251\u6761\u300d<\/a>\uff09<\/p>\n<div class=\"c-scroll-table\">\n<div class=\"c-scroll-table__scroller\">\n<table class=\"c-scroll-table__table\">\n<thead class=\"c-scroll-table__head\">\n<tr class=\"c-scroll-table__head-row\">\n<th class=\"c-scroll-table__th c-scroll-table__cell--col1head\">\u884c\u70ba<\/th>\n<th class=\"c-scroll-table__th\">\u5fc5\u8981\u306a\u540c\u610f<\/th>\n<th class=\"c-scroll-table__th\">\u6ce8\u610f\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"c-scroll-table__body\">\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u4e0d\u52d5\u7523\u5168\u4f53\u306e\u58f2\u5374<\/td>\n<td class=\"c-scroll-table__td\">\u5171\u6709\u8005\u5168\u54e1<\/td>\n<td class=\"c-scroll-table__td\">1\u4eba\u3067\u3082\u53cd\u5bfe\u3059\u308b\u3068\u9032\u3081\u306b\u304f\u3044<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u6301\u5206\u306e\u307f\u58f2\u5374<\/td>\n<td class=\"c-scroll-table__td\">\u672c\u4eba\u306e\u307f<\/td>\n<td class=\"c-scroll-table__td\">\u8cb7\u4e3b\u304c\u9650\u3089\u308c\u3084\u3059\u3044<\/td>\n<\/tr>\n<tr class=\"c-scroll-table__row\">\n<td class=\"c-scroll-table__td c-scroll-table__cell--col1\">\u8cc3\u8cb8\u306a\u3069\u306e\u7ba1\u7406\u884c\u70ba<\/td>\n<td class=\"c-scroll-table__td\">\u6301\u5206\u4fa1\u683c\u306e\u904e\u534a\u6570<\/td>\n<td class=\"c-scroll-table__td\">\u5951\u7d04\u5185\u5bb9\u306b\u3088\u308a\u78ba\u8a8d\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>\u5171\u6709\u8005\u306e\u610f\u898b\u304c\u5206\u304b\u308c\u308b\u5834\u5408\u306f\u67fb\u5b9a\u984d\u3092\u3082\u3068\u306b\u8a71\u3057\u5408\u3044\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5f01\u8b77\u58eb\u3078\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"FAQ6\">\u76f8\u7d9a\u4e0d\u52d5\u7523\u30923\u5e74\u4ee5\u5185\u306b\u58f2\u308b\u3068\u5fc5\u305a\u7bc0\u7a0e\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p><strong>3\u5e74\u4ee5\u5185\u306b\u58f2\u3063\u3066\u3082\u3001\u5fc5\u305a\u7bc0\u7a0e\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u7a7a\u304d\u5bb6\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3084\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u306f\u3001\u58f2\u5374\u671f\u9650\u3060\u3051\u3067\u306a\u304f\u3001\u5bfe\u8c61\u8005\u3001\u5efa\u7269\u306e\u72b6\u614b\u3001\u76f8\u7d9a\u7a0e\u306e\u6709\u7121\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u4f7f\u3048\u308b\u5236\u5ea6\u3067\u3059\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3267 \u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b\u300d<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.3306 \u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\u300d<\/a>\uff09<\/p>\n<p><strong>\u4f7f\u3048\u308b\u7279\u4f8b\u3092\u8aa4\u308b\u3068\u7a0e\u984d\u306b\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u58f2\u5374\u524d\u306b\u7a0e\u7406\u58eb\u3084\u7a0e\u52d9\u7f72\u3078\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"FAQ7\">\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u671f\u9650\u307e\u3067\u306b\u5bb6\u304c\u58f2\u308c\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308b\uff1f<\/h3>\n<p><strong>\u7d0d\u7a0e\u671f\u9650\u307e\u3067\u306b\u5bb6\u304c\u58f2\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u81ea\u5df1\u8cc7\u91d1\u3001\u5ef6\u7d0d\u3001\u8cb7\u53d6\u306a\u3069\u3092\u542b\u3081\u3066\u5bfe\u5fdc\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306f\u7533\u544a\u671f\u9650\u307e\u3067\u306e\u91d1\u92ad\u4e00\u62ec\u7d0d\u4ed8\u304c\u539f\u5247\u306e\u305f\u3081\u3001\u58f2\u5374\u4ee3\u91d1\u3092\u7d0d\u7a0e\u8cc7\u91d1\u306b\u4f7f\u3046\u5834\u5408\u306f\u7a0e\u7406\u58eb\u3068\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u65e9\u3081\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.4205 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u300d<\/a>\uff09<\/p>\n<div class=\"c-note-box\">\n<div class=\"c-note-box__frame\">\n<div class=\"c-note-box__label\"><span class=\"c-note-box__label-text\">\u7d0d\u7a0e\u671f\u9650\u307e\u3067\u306b\u58f2\u308c\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc<\/span><\/div>\n<div class=\"c-note-box__body\">\n<ul>\n<li>\u81ea\u5df1\u8cc7\u91d1\u3084\u9810\u8caf\u91d1\u3067\u7d0d\u7a0e\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u5ef6\u7d0d\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b<\/li>\n<li>\u4ef2\u4ecb\u58f2\u5374\u3067\u9593\u306b\u5408\u3046\u304b\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u65e9\u671f\u73fe\u91d1\u5316\u304c\u5fc5\u8981\u306a\u3089\u8cb7\u53d6\u3082\u691c\u8a0e\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>10\u30f6\u6708\u4ee5\u5185\u306b\u58f2\u5374\u3067\u304d\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u767a\u751f\u5f8c\u306f\u65e9\u3081\u306b\u67fb\u5b9a\u3068\u7d0d\u7a0e\u8cc7\u91d1\u306e\u78ba\u8a8d\u3092\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h2>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u58f2\u5374\u671f\u9650\u3092\u610f\u8b58\u3057\u3066\u65e9\u3081\u306b\u5224\u65ad\u3092\uff5c\u307e\u305a\u306f\u4e00\u62ec\u67fb\u5b9a\u3067\u76f8\u5834\u3092\u78ba\u8a8d<\/h2>\n<p><span style=\"color: #ff0000;\"><strong>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u304b\u30893\u5e74\u4ee5\u5185\uff08\u5b9f\u8cea3\u5e7410\u304b\u6708\u4ee5\u5185\uff09\u306b\u58f2\u5374\u306e\u5224\u65ad\u3092\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u6cd5\u5f8b\u4e0a\u306e\u5f37\u5236\u7684\u306a\u58f2\u5374\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u306b\u3088\u3063\u3066\u624b\u6b8b\u308a\u306e\u73fe\u91d1\u306b\u6570\u767e\u4e07\u5186\u5358\u4f4d\u306e\u5dee\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n<div class=\"concept-box1\">\n<ul>\n<li><strong>\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u63aa\u7f6e\u306b\u306f\u3001\u76f8\u7d9a\u304b\u3089\u7d043\u5e74\u306e\u671f\u9650\u304c\u3042\u308b<\/strong><\/li>\n<li><strong>\u7dad\u6301\u30b3\u30b9\u30c8\u3068\u7279\u5b9a\u7a7a\u304d\u5bb6\u306e\u6307\u5b9a\u306b\u3088\u308b\u5897\u7a0e\u30ea\u30b9\u30af\u304c\u3042\u308b<\/strong><\/li>\n<li><strong>\u76f8\u7d9a\u767b\u8a18\u7fa9\u52d9\u5316\u3078\u306e\u5bfe\u5fdc\u3088\u306b\u3088\u308b\u904e\u6599\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u76f8\u7d9a\u4e0d\u52d5\u7523\u306e\u8cc7\u7523\u4fa1\u5024\u3092\u6700\u5927\u5316\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u9045\u304f\u3068\u3082\u76f8\u7d9a\u304b\u30893\u5e74\u4ee5\u5185\u3001\u7406\u60f3\u7684\u306b\u306f\u76f8\u7d9a\u7a0e\u7d0d\u7a0e\u3092\u898b\u636e\u3048\u305f10\u30f6\u6708\u4ee5\u5185\u306b\u884c\u52d5\u3057\u307e\u3057\u3087\u3046\u3002<br 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