{"id":2111,"date":"2013-12-05T06:14:42","date_gmt":"2013-12-04T21:14:42","guid":{"rendered":"http:\/\/kjshintani.com\/?p=2111"},"modified":"2026-07-07T11:42:40","modified_gmt":"2026-07-07T02:42:40","slug":"%e9%9d%92%e8%89%b2%e5%b0%82%e5%be%93%e8%80%85%e3%81%ae%e5%b1%8a%e3%81%91%e5%87%ba%e3%81%ab%e5%bf%85%e8%a6%81%e3%81%aa%e6%9b%b8%e9%a1%9e%e3%80%82%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e3%80%81%e6%b3%95","status":"publish","type":"post","link":"https:\/\/kjshintani.com\/?p=2111","title":{"rendered":"\u9752\u8272\u5c02\u5f93\u8005\u7d66\u4e0e\u306f\u3044\u304f\u3089\u304c\u5f97\u304b\u3002\u5c4a\u3051\u51fa\u66f8\u985e\u30fb\u6e90\u6cc9\u5fb4\u53ce\u30fb\u5e74\u672b\u8abf\u6574\u307e\u3068\u3081\u30102026\u5e74\u3001\u5b9a\u756a\u306e\u67088\u4e07\u5186\u306f\u3082\u3046\u53e4\u3044\u3011"},"content":{"rendered":"<p>\u9752\u8272\u7533\u544a\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u307f\u306a\u3055\u3093\u3002<br \/>\n\u4ed5\u4e8b\u3092\u624b\u4f1d\u3063\u3066\u3082\u3089\u3063\u3066\u3044\u308b\u5bb6\u65cf\u3001\u5f93\u696d\u54e1\u306b\u3057\u3066\u307e\u3059\u304b\uff1f<br \/>\n\u9752\u8272\u5c02\u5f93\u8005\u3063\u3066\u3084\u3064\u3002<\/p>\n\n<p>\u9752\u8272\u5c02\u5f93\u8005\u7d66\u4e0e\u306f<span style=\"color: #ff0000;\">\u5168\u984d\u304c\u5fc5\u8981\u7d4c\u8cbb<\/span>\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5c02\u696d\u3067\u624b\u4f1d\u3063\u3066\u3082\u3089\u3063\u3066\u3044\u308b\u306e\u306b\u3001\u5c4a\u3051\u51fa\u3057\u306a\u3044\u306e\u306f\u640d\u3002<br \/>\n\u79c1\u3082\u59bb\u3092\u9752\u8272\u5c02\u5f93\u8005\u306b\u3057\u3066\u3001\u3082\u304610\u5e74\u4ee5\u4e0a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n<p>\u3067\u3001\u3053\u306e\u5b9a\u756a\u4e2d\u306e\u5b9a\u756a\u3060\u3063\u305f\u7bc0\u7a0e\u7b56\u306b\u3001\u5927\u304d\u306a\u5909\u5316\u304c\u3042\u308a\u307e\u3057\u305f\u3002<br 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is-style-onborder_ttl2\"><div class=\"cap_box_ttl\"><span>\u3053\u306e\u8a18\u4e8b\u306e\u7d50\u8ad6<\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u5b9a\u756a\u306f\u67088\u4e07\u5186\u2192<span style=\"color: #ff0000;\">2026\u5e74\u306f\u67089\u4e07\u5186\uff08\u5e74108\u4e07\u5186\uff09<\/span>\u304c\u65b0\u30e9\u30a4\u30f3<\/li>\n\n\n\n<li>\u6240\u5f97\u7a0e\u306e\u58c1\u306f103\u4e07\u5186\u2192<span style=\"color: #ff0000;\">178\u4e07\u5186<\/span>\u3078\u5927\u5e45\u30a2\u30c3\u30d7\u3002\u305f\u3060\u3057\u4f4f\u6c11\u7a0e\u306e\u58c1\u306f110\u4e07\u5186\u524d\u5f8c\u306e\u307e\u307e<\/li>\n\n\n\n<li>\u958b\u696d\u6642\u306e\u5c4a\u3051\u51fa\u306f3\u679a\u3002\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u306f6\u679a\uff08\u7a0e\u52d9\u7f722\u30fb\u5e02\u5f79\u62401\u30fb\u63d0\u51fa\u4e0d\u89813\uff09<\/li>\n\n\n\n<li>\u7a0e\u91d10\u5186\u3067\u3082\u3001\u66f8\u985e\u306f\u51fa\u3055\u306a\u3044\u3068\u30c0\u30e1<\/li>\n<\/ul>\n<\/div><\/div>\n\n<h2>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u306f\u3002\u8ab0\u304c\u306a\u308c\u308b\u306e\u304b<\/h2>\n\n<p>\u8ab0\u3067\u3082\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306b\u306a\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u7d66\u4e0e\u304c\u6255\u3048\u308b\u306e\u306f<span style=\"color: #ff0000;\">\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3068\u89aa\u65cf\uff0815\u6b73\u4ee5\u4e0a\uff09<\/span>\u3067\u3042\u308a\u3001<br \/>\n<span style=\"color: #ff0000;\">\u5e74\u95936\u30f6\u6708\u3092\u8d85\u3048\u3066\u3001\u305d\u306e\u4e8b\u696d\u306b\u5c02\u5f93\u3057\u3066\u3044\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\"><div class=\"cap_box_ttl\"><span>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u6761\u4ef6<\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u9752\u8272\u7533\u544a\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u305d\u306e\u5e74\u306e12\u670831\u65e5\u73fe\u5728\u3067\u5e74\u9f62\u304c15\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u305d\u306e\u5e74\u3092\u901a\u3058\u30666\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u3001\u5c02\u3089\u5f93\u4e8b\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div><\/div>\n\n<p>\u5b66\u751f\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3057\u3001\u4ed6\u3067\u526f\u696d\u3057\u3066\u3044\u308b\u5834\u5408\u3082NG\u3002<br \/>\n\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u308b\u306a\u3089\u3001\u5426\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n\n<p>\u3061\u306a\u307f\u306b\u3001\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u300d\u306b\u4f3c\u305f\u8a00\u8449\u3067\u300c\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\u300d\u304c\u3042\u308a\u307e\u3059\u304c\u3001<br \/>\n\u3053\u308c\u306f\u767d\u8272\u7533\u544a\u3067\u3001\u5c02\u5f93\u8005\u306b\u3057\u305f\u5834\u5408\u306e\u8a71\u3002<br \/>\n\u63a7\u9664\u3063\u3066\u540d\u524d\u3067\u3059\u3051\u3069\u7d4c\u8cbb\u6271\u3044\u3067\u3042\u308a\u3001\u9752\u8272\u5c02\u5f93\u8005\u3068\u306f\u9055\u3044<span style=\"color: #ff0000;\">\u4e0a\u9650\u304c\u914d\u5076\u800586\u4e07\u5186<\/span>\uff08\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306f1\u4eba50\u4e07\u5186\uff09\u3002<\/p>\n\n<p>\u307e\u3041\u3001\u767d\u8272\u7533\u544a\u3082\u8a18\u5e33\u304c\u7fa9\u52d9\u5316\u3055\u308c\u305f\u306e\u3067\u3001\u5546\u58f2\u3084\u308b\u6642\u70b9\u3067\u9752\u8272\u7533\u544a\u3092\u9078\u3076\u3079\u304d\u3002<br \/>\n\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u9752\u8272\u7533\u544a\u3082\u7c21\u5358\u306b\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u307e\u3059\u306e\u3067\u3002<\/p>\n\n<h2>\u9752\u8272\u5c02\u5f93\u8005\u7d66\u4e0e\u306f\u3044\u304f\u3089\u304c\u640d\u3057\u306a\u3044\u91d1\u984d\u304b\u30102026\u5e74\u7248\u3011<\/h2>\n\n<h3>\u7a0e\u91d1\u306e\u58c1\u304c2\u6bb5\u968e\u3067\u52d5\u3044\u305f\uff08\u4ee4\u548c7\u5e74\u30fb\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff09<\/h3>\n\n<p>\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u91d1\u984d\u3092\u6c7a\u3081\u308b\u524d\u306b\u3001\u307e\u305a\u524d\u63d0\u306e\u78ba\u8a8d\u304b\u3089\u3002<br \/>\n\u5c02\u5f93\u8005\u7d66\u4e0e\u306f\u3001\u4e8b\u696d\u4e3b\u5074\u3067\u306f\u7d4c\u8cbb\u306b\u306a\u308a\u3001<br \/>\n\u53d7\u3051\u53d6\u3063\u305f\u5c02\u5f93\u8005\u5074\u3067\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n<p>\u3064\u307e\u308a\u3001<span style=\"color: #ff0000;\">\u5c02\u5f93\u8005\u5074\u306b\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u7bc4\u56f2\u306a\u3089\u3001\u6255\u3063\u305f\u5206\u304c\u307e\u308b\u307e\u308b\u7bc0\u7a0e\u306b\u306a\u308b<\/span>\u3002<br \/>\n\u3060\u304b\u3089\u6614\u304b\u3089\u300c\u7a0e\u91d1\u306e\u58c1\u300d\u306e\u5185\u5074\u306b\u7d66\u4e0e\u3092\u8a2d\u5b9a\u3059\u308b\u306e\u304c\u5b9a\u756a\u3060\u3063\u305f\u308f\u3051\u3067\u3059\u3002<\/p>\n\n<p>\u305d\u306e\u58c1\u304c\u3001\u4ee4\u548c7\u5e74\u30fb\u4ee4\u548c8\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u5927\u304d\u304f\u52d5\u304d\u307e\u3057\u305f\u3002<br \/>\n\u3044\u308f\u3086\u308b\u300c103\u4e07\u5186\u306e\u58c1\u300d\u306e\u5f15\u304d\u4e0a\u3052\u3063\u3066\u3084\u3064\u3067\u3059\u306d\u3002<\/p>\n\n<table>\n<thead>\n<tr><th>\u63a7\u9664<\/th><th>\u301c\u4ee4\u548c6\u5e74\u5206<\/th><th>\u4ee4\u548c7\u5e74\u5206<\/th><th>\u4ee4\u548c8\u5e74\u5206\uff082026\u5e74\uff09<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td>\u57fa\u790e\u63a7\u9664\uff08\u6240\u5f97\u7a0e\uff09<\/td><td>48\u4e07\u5186<\/td><td>95\u4e07\u5186<br \/>\u203b\u5408\u8a08\u6240\u5f97132\u4e07\u5186\u4ee5\u4e0b<\/td><td><span style=\"color: #ff0000;\">104\u4e07\u5186<\/span><br \/>\u203b\u5408\u8a08\u6240\u5f97489\u4e07\u5186\u4ee5\u4e0b<\/td><\/tr>\n<tr><td>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u6700\u4f4e\u4fdd\u969c\uff09<\/td><td>55\u4e07\u5186<\/td><td>65\u4e07\u5186<\/td><td><span style=\"color: #ff0000;\">74\u4e07\u5186<\/span><\/td><\/tr>\n<tr><td>\u6240\u5f97\u7a0e\u306e\u58c1\uff08\u7d66\u4e0e\u53ce\u5165\uff09<\/td><td>103\u4e07\u5186<\/td><td>160\u4e07\u5186<\/td><td><span style=\"color: #ff0000;\">178\u4e07\u5186<\/span><\/td><\/tr>\n<\/tbody>\n<\/table>\n\n<p>\u4ee4\u548c8\u5e74\u5206\uff082026\u5e74\uff09\u306e\u6240\u5f97\u7a0e\u306f\u3001<br \/>\n\u57fa\u790e\u63a7\u9664104\u4e07\u5186\uff0b\u7d66\u4e0e\u6240\u5f97\u63a7\u966474\u4e07\u5186\uff1d<span style=\"color: #ff0000;\">178\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e<\/span>\u3002<br \/>\n103\u4e07\u5186\u306e\u58c1\u306e\u6642\u4ee3\u304b\u3089\u898b\u308b\u3068\u3001\u307b\u307c\u500d\u3067\u3059\u3002<br \/>\n\u203b\u7279\u4f8b\u306e\u4e0a\u4e57\u305b\u5206\u306f\u4ee4\u548c8\u30fb9\u5e74\u5206\u3002\u4ee5\u5f8c\u306f2\u5e74\u3054\u3068\u306b\u7269\u4fa1\u306b\u5408\u308f\u305b\u3066\u898b\u76f4\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u305f\u306e\u3067\u3001\u4ee4\u548c10\u5e74\u5206\u304b\u3089\u306f\u91d1\u984d\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<p>\u305f\u3060\u3057\u3001\u6d6e\u304b\u308c\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br \/>\n<span style=\"color: #ff0000;\">\u4f4f\u6c11\u7a0e\u306e\u57fa\u790e\u63a7\u9664\uff0843\u4e07\u5186\uff09\u306f\u636e\u3048\u7f6e\u304d<\/span>\u3002\u5f15\u304d\u4e0a\u3052\u306f\u6240\u5f97\u7a0e\u3060\u3051\u3002<br \/>\n\u4f4f\u6c11\u7a0e\u306e\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u306f\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d45\u4e07\u5186\uff0b\u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186\u3067<span style=\"color: #ff0000;\">110\u4e07\u5186\u524d\u5f8c<\/span>\u3002<br \/>\n\u203b\u4f4f\u6c11\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n<p>\u2192<a href=\"https:\/\/kjshintani.com\/?p=41155\">103\u4e07\u3001106\u4e07\u3001130\u4e07\u3001150\u4e07\u306e\u58c1\u3002\u7a0e\u91d1\u306e\u6276\u990a\u3068\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306e\u9055\u3044\u3002<\/a><\/p>\n\n<p>\u3082\u3046\u3072\u3068\u3064\u5b9f\u52d9\u3067\u5927\u4e8b\u306a\u306e\u304c\u3001\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u30e9\u30a4\u30f3\u3002<br \/>\n\u4ee4\u548c8\u5e741\u6708\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3082\u5909\u308f\u308a\u3001<br \/>\n\u7532\u6b04\u3067\u6e90\u6cc90\u5186\u306b\u306a\u308b\u306e\u306f<span style=\"color: #ff0000;\">\u670888,000\u5186\u672a\u6e80\u2192\u6708105,000\u5186\u672a\u6e80<\/span>\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n<h3>\u65b0\u3057\u3044\u5b9a\u756a\u306f\u67089\u4e07\u5186\uff08\u5e74108\u4e07\u5186\uff09<\/h3>\n\n<p>\u5b9a\u756a\u3060\u3063\u305f\u6708\u984d8\u4e07\u5186\u306f\u3001<br \/>\n\u300c\u5e74\u9593103\u4e07\u5186\uff0f100\u4e07\u5186\u306e\u58c1\u3092\u8d85\u3048\u306a\u3044\uff06\u670888,000\u5186\u672a\u6e80\u3067\u6e90\u6cc90\u5186\u300d\u304b\u3089\u9006\u7b97\u3057\u305f\u6570\u5b57\u3067\u3057\u305f\u3002<br \/>\n\u305d\u306e\u524d\u63d0\u304c\u5168\u90e8\u52d5\u3044\u305f\u306e\u3067\u3001\u8a08\u7b97\u3057\u76f4\u3057\u307e\u3059\u3002<\/p>\n\n<p>\u67089\u4e07\u5186\uff08\u5e74108\u4e07\u5186\uff09\u306b\u3057\u305f\u5834\u5408\u3001<\/p>\n\n<ul>\n<li>\u6240\u5f97\u7a0e\uff1a\u58c1178\u4e07\u5186\u306e\u5185\u5074\u306a\u306e\u3067<span style=\"color: #ff0000;\">0\u5186<\/span><\/li>\n<li>\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\uff1a\u6708105,000\u5186\u672a\u6e80\u306a\u306e\u3067<span style=\"color: #ff0000;\">0\u5186<\/span>\uff08\u7532\u6b04\uff09<\/li>\n<li>\u4f4f\u6c11\u7a0e\u306e\u6240\u5f97\u5272\uff1a\u7d66\u4e0e\u6240\u5f9743\u4e07\u5186\uff08108\u4e07\u221265\u4e07\uff09\u306f\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d45\u4e07\u5186\u4ee5\u4e0b\u306a\u306e\u3067<span style=\"color: #ff0000;\">0\u5186<\/span><\/li>\n<\/ul>\n\n<p>\u307b\u307c\u7a0e\u91d1\u30bc\u30ed\u306e\u307e\u307e\u3001\u67088\u4e07\u5186\u3088\u308a\u5e74\u959312\u4e07\u5186\u591a\u304f\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3002<br \/>\n\u4e8b\u696d\u4e3b\u306e\u7a0e\u7387\u304c\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3042\u308f\u305b\u306620\u301c30%\u306a\u3089\u3001<span style=\"color: #ff0000;\">\u5e742\u301c4\u4e07\u5186\u307b\u3069\u306e\u7bc0\u7a0e\u5dee<\/span>\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6bce\u5e74\u52b9\u3044\u3066\u304f\u308b\u306e\u3067\u3001\u5730\u5473\u306b\u30c7\u30ab\u30a4\u3002<\/p>\n\n<p>\u552f\u4e00\u306e\u6ce8\u610f\u304c\u3001\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u3002<br \/>\n\u5747\u7b49\u5272\u306e\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\uff08\u5358\u8eab\u3067\u6240\u5f9738\u4e07\u301c45\u4e07\u5186\uff09\u3001<br \/>\n\u5e74108\u4e07\u5186\u3060\u3068\u3001\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u5747\u7b49\u5272\uff0b\u68ee\u6797\u74b0\u5883\u7a0e\u3067\u5e746,000\u5186\u7a0b\u5ea6\u3060\u3051\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3069\u3046\u3057\u3066\u3082\u5b8c\u5168\u30bc\u30ed\u306b\u3057\u305f\u3044\u306a\u3089\u3001<span style=\"color: #ff0000;\">\u67088.5\u4e07\u5186\uff08\u5e74102\u4e07\u5186\uff09<\/span>\u3002<br \/>\n\u3053\u308c\u306a\u3089\u3069\u306e\u81ea\u6cbb\u4f53\u3067\u3082\u975e\u8ab2\u7a0e\u306e\u5185\u5074\u3067\u3059\u3002<br \/>\n\u307e\u3041\u30016,000\u5186\u306e\u305f\u3081\u306b1.2\u4e07\u5186\u306e\u7d4c\u8cbb\u3092\u8ae6\u3081\u308b\u306e\u3082\u30fb\u30fb\u30fb\u3063\u3066\u8a71\u3067\u3059\u3051\u3069\u306d\u3002<\/p>\n\n<p>\u306a\u304a\u3001\u3059\u3067\u306b\u67088\u4e07\u5186\u3067\u5c4a\u3051\u51fa\u3057\u3066\u3044\u308b\u4eba\u304c\u91d1\u984d\u3092\u4e0a\u3052\u308b\u5834\u5408\u306f\u3001<br \/>\n\u5909\u66f4\u5c4a\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\uff08\u5f8c\u8ff0\uff09\u3002\u52dd\u624b\u306b\u5897\u984d\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n<h3>\u5e74108\u4e07\u5186\u3092\u8d85\u3048\u3066\u6255\u3046\u5834\u5408<\/h3>\n\n<p>\u5e74108\u4e07\u5186\u3092\u8d85\u3048\u3066\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u6255\u3046\u5834\u5408\u3001<br \/>\n\u5c02\u5f93\u8005\u5074\u3067\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u306e\u3067\u3001<br \/>\n\u4e8b\u696d\u4e3b\u5074\u306e\u7a0e\u7387\u3068\u6bd4\u8f03\u3057\u3066\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<p>\u2192<a href=\"https:\/\/kjshintani.com\/?p=99\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6255\u3046\u7a0e\u91d1\u3068\u4fdd\u967a\u6599\u306e\u5168\u3066\u3002\u7a0e\u91d1\u306e\u7a2e\u985e\u3068\u7a0e\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u3002<\/a><\/p>\n\n<p>\u30dd\u30a4\u30f3\u30c8\u306f\u3001<span style=\"color: #ff0000;\">\u8ab2\u7a0e\u6240\u5f97195\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u6240\u5f97\u7a0e\u7387\u306f\u6700\u4f4e\u306e5%<\/span>\u3060\u3068\u3044\u3046\u3053\u3068\u3002<br \/>\n\u8ab2\u7a0e\u6240\u5f97195\u4e07\u5186\u3063\u3066\u3001\u4ee4\u548c8\u5e74\u5206\u306e\u63a7\u9664\u3067\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u63db\u7b97\u3059\u308b\u3068<span style=\"color: #ff0000;\">\u7d04430\u4e07\u5186<\/span>\u3067\u3059\u304b\u3089\u306d\u3002<br \/>\n\u203b\u7d66\u4e0e\u53ce\u5165430\u4e07\u5186\u2212\u7d66\u4e0e\u6240\u5f97\u63a7\u9664130\u4e07\u5186\u2212\u57fa\u790e\u63a7\u9664104\u4e07\u5186\u2252\u8ab2\u7a0e\u6240\u5f97195\u4e07\u5186\u3002\u5e74\u5ea6\u306b\u3088\u3063\u3066\u63a7\u9664\u984d\u306f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n<p>\u307e\u305f\u3001<span style=\"color: #ff0000;\">\u4e8b\u696d\u6240\u5f97\u306f290\u4e07\u5186\u8d85\u3067\u500b\u4eba\u4e8b\u696d\u7a0e\uff08\u7a0e\u73873\u301c5%\uff09\u304c\u767a\u751f<\/span>\u3057\u307e\u3059\u3002<br \/>\n\u203b\u4e8b\u696d\u4e3b\u63a7\u9664290\u4e07\u5186\u306a\u306e\u3067\u3001290\u4e07\u5186\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b\u8ab2\u7a0e\u3002<br \/>\n\u4e8b\u696d\u4e3b\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u5927\u304d\u3044\u306a\u3089\u3001\u7d66\u4e0e\u3092\u6255\u3063\u3066\u6240\u5f97\u5206\u6563\u3057\u305f\u65b9\u304c\u5f97\u306a\u308f\u3051\u3067\u3059\u3002<br \/>\n\u4e8b\u696d\u304c\u8d64\u5b57\u3058\u3083\u306a\u3044\u306a\u3089\u3001\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u5e74100\u4e07\u5186\u4ee5\u4e0a\u306b\u3057\u3066\u3082\u640d\u3059\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u3044\u3002<\/p>\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\"><div class=\"cap_box_ttl\"><span>\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u30dd\u30a4\u30f3\u30c8\uff082026\u5e74\uff09<\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u6240\u5f97\u7a0e\uff1a\u8ab2\u7a0e\u6240\u5f97195\u4e07\u5186\u4ee5\u4e0b\u306f\u7a0e\u73875%\uff08\u5c02\u5f93\u8005\u7d66\u4e0e\u63db\u7b97\u3067\u7d04430\u4e07\u5186\uff09<\/li>\n\n\n\n<li>\u4f4f\u6c11\u7a0e\uff1a\u8ab2\u7a0e\u6240\u5f97\u306e\u7d0410%\uff0b\u5747\u7b49\u5272<\/li>\n\n\n\n<li>\u4e8b\u696d\u7a0e\uff1a\u4e8b\u696d\u4e3b\u5074\u306e\u6240\u5f97\u304c290\u4e07\u5186\uff08\u4e8b\u696d\u4e3b\u63a7\u9664\uff09\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b3\u301c5%<\/li>\n\n\n\n<li>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u4e16\u5e2f\u6240\u5f97\u3067\u8a08\u7b97\u3002\u6240\u5f97\u5206\u6563\u3057\u3066\u3082\u5b89\u304f\u306a\u3089\u306a\u3044<\/li>\n<\/ul>\n<\/div><\/div>\n\n<p>\u3061\u306a\u307f\u306b\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u4e16\u5e2f\u6240\u5f97\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u3001<br \/>\n\u5c02\u5f93\u8005\u3078\u6240\u5f97\u5206\u6563\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u4fdd\u967a\u6599\u306f\u5b89\u304f\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u56fd\u6c11\u5e74\u91d1\u3082\u7d66\u4e0e\u306b\u304b\u304b\u308f\u3089\u305a\u4e00\u5f8b\u3002\u5b89\u304f\u306a\u308b\u306e\u306f\u524d\u7d0d\u3057\u305f\u5834\u5408\u306e\u307f\u3067\u3059\u3002<\/p>\n\n<p>\u2192<a href=\"https:\/\/kjshintani.com\/?p=2825\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u30922\u5e74\u524d\u7d0d\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6255\u3044\u3078\u5909\u66f4\u3057\u3066\u6c17\u3065\u3044\u305f\u6ce8\u610f\u70b9\u3002<\/a><\/p>\n\n<p>\u5b50\u3069\u3082\u304c\u3044\u308b\u5834\u5408\u306e\u6240\u5f97\u5236\u9650\u3082\u3001\u6614\u307b\u3069\u6c17\u306b\u3057\u306a\u304f\u3066\u3088\u304f\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n\u5150\u7ae5\u624b\u5f53\u306e\u6240\u5f97\u5236\u9650\u306f\u64a4\u5ec3\u6e08\u307f\u3002<br \/>\n\u305f\u3060\u3001\u81ea\u6cbb\u4f53\u306e\u533b\u7642\u8cbb\u52a9\u6210\u306a\u3069\u3001\u6240\u5f97\u5236\u9650\u304c\u6b8b\u3063\u3066\u3044\u308b\u5236\u5ea6\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3002<\/p>\n\n<p>\u2192<a href=\"https:\/\/kjshintani.com\/?p=41155\">\u5150\u7ae5\u624b\u5f53\u30fb\u5c0f\u5150\u533b\u7642\u8cbb\u52a9\u6210\u5236\u5ea6\u30fb\u4fdd\u80b2\u6599\u30fb\u9ad8\u6821\u6388\u696d\u6599\u7121\u511f\u5316\u306e\u6240\u5f97\u5236\u9650\u3002\u5b50\u4f9b\u306e\u88dc\u52a9\u91d1\u3068\u89aa\u306e\u5e74\u53ce\u306e\u95a2\u4fc2\u3002<\/a><\/p>\n\n<p>\u3042\u3068\u3001\u9752\u8272\u5c02\u5f93\u8005\u306b\u306a\u308b\u3068\u3001<span style=\"color: #ff0000;\">\u4e8b\u696d\u4e3b\u5074\u306e\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u306f\u4f7f\u3048\u306a\u304f\u306a\u308a\u307e\u3059<\/span>\u3002<br \/>\n\u3088\u3063\u3066\u3001\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u6255\u3046\u306a\u3089\u914d\u5076\u8005\u63a7\u9664\u984d\uff0838\u4e07\u5186\uff09\u3088\u308a\u3082\u9ad8\u3044\u91d1\u984d\u306b\u3057\u305f\u3044\u3068\u3053\u308d\u3002<br \/>\n\u5c02\u5f93\u8005\u7d66\u4e0e\u306f\u63a7\u9664\u3067\u306f\u306a\u304f\u7d4c\u8cbb\u6271\u3044\u306a\u306e\u3067\u3001\u540c\u984d\u306a\u3089\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u65b9\u304c\u5f97\u3057\u307e\u3059\u3002<br \/>\n\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3082\u63a7\u9664\u524d\u306e\u6240\u5f97\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u304b\u3089\u306d\u3002\u63a7\u9664\u3088\u308a\u3082\u7d4c\u8cbb\u3092\u512a\u5148\u3059\u3079\u304d\u3067\u3059\u3002<\/p>\n\n<h3>\u7d66\u4e0e\u984d\u306e\u59a5\u5f53\u6027\u3068\u3001\u91d1\u984d\u3092\u5909\u66f4\u3059\u308b\u6642\u306e\u5c4a\u3051\u51fa<\/h3>\n\n<p>\u7d66\u4e0e\u984d\u306f\u3001\u3044\u304f\u3089\u3067\u3082\u8a2d\u5b9a\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001<span style=\"color: #ff0000;\">\u52b4\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u59a5\u5f53\u306a\u91d1\u984d<\/span>\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u58f2\u4e0a\u3084\u696d\u52d9\u5185\u5bb9\u3001\u52e4\u52d9\u6642\u9593\u306b\u5fdc\u3058\u3066\u6c7a\u3081\u305f\u308a\u3001\u540c\u696d\u4ed6\u793e\u306e\u7d66\u4e0e\u6c34\u6e96\u306b\u5408\u308f\u305b\u305f\u308a\u3002<br \/>\n\u3042\u307e\u308a\u306b\u9ad8\u984d\u306a\u5834\u5408\u306f\u3001\u305d\u306e\u7406\u7531\u3092\u805e\u304b\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001<br \/>\n\u904e\u5927\u3068\u3055\u308c\u305f\u90e8\u5206\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<br \/>\n\u5e74100\u4e07\u5186\u305d\u3053\u305d\u3053\u306a\u3089\u3001\u554f\u984c\u306b\u306a\u308b\u3053\u3068\u3082\u307e\u305a\u7121\u3044\u3068\u306f\u601d\u3063\u3066\u307e\u3059\u3051\u3069\u3002<\/p>\n\n<p>\u7d66\u4e0e\u984d\u3092\u5897\u3084\u3059\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u5909\u66f4\u5c4a\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u203b\u6e1b\u984d\u6642\u306f\u63d0\u51fa\u4e0d\u8981\u3002<br \/>\n\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3068\u540c\u3058\u7528\u7d19\u3067\u3059\u3002<\/p>\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2014\/12\/KS000773.jpg\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2014\/12\/KS000773_thumb.jpg\" alt=\"\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5909\u66f4\u5c4a\u51fa\u66f8\" \/><\/a><\/figure>\n\n<p>\u203b\u53c2\u8003\u2192<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/13.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5909\u66f4\u5c4a\u51fa\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n<p>\u5909\u66f4\u306f\u5e74\u306e\u9014\u4e2d\u3067\u3082\u53ef\u80fd\u3067\u3001\u9045\u6ede\u306a\u304f\u5909\u66f4\u5c4a\u3092\u51fa\u305b\u3070OK\u3002<br \/>\n\u9045\u6ede\u306a\u304f\u3063\u3066\u3044\u3046\u306e\u306f\u3001\u5909\u66f4\u5f8c\u306e\u7d66\u6599\u306e\u6700\u521d\u306e\u652f\u7d66\u65e5\u524d\u307e\u3067\u306b\u63d0\u51fa\u3063\u3066\u3053\u3068\u3089\u3057\u3044\u3002<br \/>\n\u7d66\u4e0e\u30a2\u30c3\u30d7\u306e\u5834\u5408\u306f\u3001\u5909\u66f4\u3059\u308b\u5177\u4f53\u7684\u306a\u7406\u7531\u3082\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u52e4\u52d9\u6642\u9593\u304c\u4f38\u3073\u305f\u3068\u304b\u3001\u8cac\u4efb\u304c\u5897\u3048\u305f\u3068\u304b\u3002\u4e0d\u7528\u610f\u306b\u7d66\u6599\u306f\u5897\u3084\u305b\u306a\u3044\u306e\u3067\u3059\u3002<br \/>\n\u203b\u4eca\u56de\u306e\u3088\u3046\u306a\u300c\u7a0e\u5236\u6539\u6b63\u3067\u975e\u8ab2\u7a0e\u67a0\u304c\u5e83\u304c\u3063\u305f\u300d\u3060\u3051\u3092\u7406\u7531\u306b\u3067\u304d\u308b\u304b\u306f\u5fae\u5999\u306a\u3068\u3053\u308d\u3002\u4ed5\u4e8b\u306e\u5b9f\u614b\u3068\u30bb\u30c3\u30c8\u3067\u3001\u7a0e\u52d9\u7f72\u306b\u78ba\u8a8d\u3059\u308b\u306e\u304c\u7121\u96e3\u3067\u3059\u3002<\/p>\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2014\/12\/KS000774.jpg\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2014\/12\/KS000774_thumb.jpg\" alt=\"\u5909\u66f4\u5c4a\u51fa\u66f8\u306e\u8a18\u8f09\u4f8b\" \/><\/a><\/figure>\n\n<p>\u307e\u305f\u3001\u5c4a\u51fa\u66f8\u306b\u8a18\u8f09\u3059\u308b\u7d66\u4e0e\u984d\u306f\u3001\u3042\u304f\u307e\u3067<span style=\"color: #ff0000;\">\u4e0a\u9650\u984d<\/span>\u3002<br \/>\n\u6e80\u984d\u652f\u7d66\u3059\u308b\u7fa9\u52d9\u306f\u306a\u3044\u306e\u3067\u3001\u58f2\u4e0a\u304c\u60aa\u5316\u3057\u305f\u6642\u306b\u6e1b\u984d\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305f\u3060\u3001\u652f\u7d66\u984d\u304c\u30b3\u30ed\u30b3\u30ed\u5909\u308f\u308b\u306e\u306f\u59a5\u5f53\u6027\u7684\u306b\u826f\u304f\u306a\u3044\u3088\u306d\u3002<\/p>\n\n<h2>\u9752\u8272\u5c02\u5f93\u8005\u306e\u5c4a\u3051\u51fa\u306b\u5fc5\u8981\u306a\u66f8\u985e\uff08\u958b\u696d\u6642\u306e3\u679a\uff09<\/h2>\n\n<p>\u3053\u3053\u304b\u3089\u306f\u66f8\u985e\u5b9f\u52d9\u3067\u3059\u3002<br \/>\n\u5c02\u5f93\u8005\u3092\u96c7\u3046\u6642\u306b\u7a0e\u52d9\u7f72\u3078\u51fa\u3059\u306e\u306f\u3001\u3053\u306e3\u679a\u3002<\/p>\n\n<ol>\n<li>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/li>\n<li>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/li>\n<li>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8\uff08\u51fa\u3057\u305f\u65b9\u304c\u826f\u3044\uff09<\/li>\n<\/ol>\n\n<p>\u5168\u3066<span style=\"color: #ff0000;\">\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa<\/span>\u3057\u307e\u3059\u3002<br \/>\n\u203b\u4ee5\u4e0b\u306e\u69d8\u5f0f\u753b\u50cf\u306f\u79c1\u304c\u63d0\u51fa\u3057\u305f\u5f53\u6642\u306e\u3082\u306e\u3002\u6700\u65b0\u306e\u69d8\u5f0f\u306f\u56fd\u7a0e\u5e81\u30b5\u30a4\u30c8\u3067\u3054\u78ba\u8a8d\u3092\u3002<\/p>\n\n<h3>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/h3>\n\n<p>\u3053\u308c\u304c\u672c\u4e38\u3002\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u305f\u3081\u306e\u5c4a\u3051\u51fa\u3067\u3059\u3002<br \/>\n\u7d4c\u8cbb\u306b\u7b97\u5165\u3057\u3088\u3046\u3068\u3059\u308b\u5e74\u306e<span style=\"color: #ff0000;\">3\u670815\u65e5\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa<\/span>\u3057\u307e\u3059\u3002<br \/>\n\u203b\u305d\u306e\u5e74\u306e1\u670816\u65e5\u4ee5\u5f8c\u306b\u958b\u696d\u3057\u305f\u4eba\u3084\u3001\u65b0\u305f\u306b\u5c02\u5f93\u8005\u304c\u3067\u304d\u305f\u4eba\u306f\u3001\u305d\u306e\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u3002<\/p>\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000000.jpg\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000000.jpg\" alt=\"\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\" \/><\/a><\/figure>\n\n<p>\u203b\u53c2\u8003\u2192<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/12.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n<h3>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/h3>\n\n<p>\u9752\u8272\u5c02\u5f93\u8005\u306f\u5f93\u696d\u54e1\u306a\u306e\u3067\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3088\u3046\u306b\u306a\u308b\u3002<br \/>\n\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u7d66\u4e0e\u652f\u6255\u3044\u59cb\u3081\u308b\u3088\u3063\u3066\u3044\u3046\u66f8\u985e\u3002<br \/>\n<span style=\"color: #ff0000;\">\u958b\u8a2d\u4e8b\u5b9f\u304c\u3042\u3063\u305f\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185\u306b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa<\/span>\u3057\u307e\u3059\u3002<\/p>\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000001.jpg\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000001.jpg\" alt=\"\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8\" \/><\/a><\/figure>\n\n<p>\u203b\u53c2\u8003\u2192<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_11.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u306e\u5c4a\u51fa\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n<h3>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8<\/h3>\n\n<p>\u3053\u308c\u306f\u51fa\u3055\u306a\u304f\u3066\u3082\u826f\u3044\u3093\u3060\u3051\u3069\u3001\u51fa\u3057\u305f\u65b9\u304c\u65ad\u7136\u30e9\u30af\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u51fa\u3055\u306a\u3044\u3068\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u7fcc\u670810\u65e5\u307e\u3067\u306b\u6bce\u6708\u3001<br \/>\n\u300c\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u51fa\u3055\u306a\u3044\u3068\u3044\u3051\u306a\u304f\u306a\u308b\u3002<\/p>\n\n<p>\u3053\u306e\u7533\u8acb\u66f8\u3092\u51fa\u3057\u3066\u304a\u3051\u3070\u3001<span style=\"color: #ff0000;\">\u5e742\u56de\uff081\u301c6\u6708\u5206\u306f7\u670810\u65e5\u30017\u301c12\u6708\u5206\u306f\u7fcc\u5e741\u670820\u65e5\uff09\u3067OK<\/span>\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u203b\u7d66\u4e0e\u306e\u652f\u7d66\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u4e8b\u696d\u8005\u306e\u307f\u3002<\/p>\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000002.jpg\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000002.jpg\" alt=\"\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8\" \/><\/a><\/figure>\n\n<p>\u203b\u53c2\u8003\u2192<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_14.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n<h2>\u9752\u8272\u5c02\u5f93\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u30fb\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h2>\n\n<p>\u5c02\u5f93\u8005\u306e\u96c7\u7528\u3092\u958b\u59cb\u3059\u308b\u3068\u300111\u6708\u306b\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u304c\u307e\u3068\u3081\u3066\u5c4a\u304d\u307e\u3059\u3002<br \/>\n\u5e74\u672b\u8abf\u6574\u306e\u8aac\u660e\u4f1a\u306a\u3093\u304b\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u304c\u304b\u306a\u308a\u8907\u96d1\u3002<br \/>\n\u63d0\u51fa\u4e0d\u8981\u306a\u3082\u306e\u3084\u3001\u5e02\u533a\u753a\u6751\u3078\u63d0\u51fa\u3059\u308b\u3082\u306e\u304c\u6df7\u3056\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<p>\u79c1\u306f\u7406\u89e3\u3059\u308b\u306e\u306b\u3082\u3001\u63d0\u51fa\u3059\u308b\u306e\u306b\u3082\u6050\u308d\u3057\u304f\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3057\u305f\u306e\u3067\u30fb\u30fb\u30fb<br \/>\n\u307e\u305a\u5168\u4f53\u50cf\u3092\u8868\u306b\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u3053\u308c\u304c\u5f53\u6642\u306e\u79c1\u306b\u6b32\u3057\u304b\u3063\u305f\u3084\u3064\u3002<\/p>\n\n<table>\n<thead>\n<tr><th>\u66f8\u985e<\/th><th>\u63d0\u51fa\u5148<\/th><th>\u671f\u9650<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/td><td><span style=\"color: #0000ff;\">\u63d0\u51fa\u4e0d\u8981<\/span>\uff08\u4e8b\u696d\u4e3b\u304c\u4fdd\u7ba1\uff09<\/td><td>\u305d\u306e\u5e74\u6700\u521d\u306e\u7d66\u4e0e\u652f\u6255\u65e5\u306e\u524d\u65e5<\/td><\/tr>\n<tr><td>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/td><td><span style=\"color: #0000ff;\">\u63d0\u51fa\u4e0d\u8981<\/span>\uff08\u4e8b\u696d\u4e3b\u304c\u4fdd\u7ba1\uff09<\/td><td>\u305d\u306e\u5e74\u6700\u5f8c\u306e\u7d66\u4e0e\u652f\u6255\u65e5\u306e\u524d\u65e5<\/td><\/tr>\n<tr><td>\u6e90\u6cc9\u5fb4\u53ce\u7c3f<\/td><td><span style=\"color: #0000ff;\">\u63d0\u51fa\u4e0d\u8981<\/span>\uff08\u5e33\u7c3f\u3068\u3057\u3066\u4fdd\u7ba1\uff09<\/td><td>\u2015<\/td><\/tr>\n<tr><td>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09<\/td><td><span style=\"color: #ff0000;\">\u7a0e\u52d9\u7f72<\/span><\/td><td>7\u670810\u65e5\u30fb\u7fcc\u5e741\u670820\u65e5\u203b\u7d0d\u671f\u306e\u7279\u4f8b<\/td><\/tr>\n<tr><td>\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\uff08\u7dcf\u62ec\u8868\uff0b\u500b\u4eba\u5225\u660e\u7d30\u66f8\uff09<\/td><td><span style=\"color: #ff0000;\">\u5e02\u533a\u753a\u6751<\/span><\/td><td>\u7fcc\u5e741\u670831\u65e5<\/td><\/tr>\n<tr><td>\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868<\/td><td><span style=\"color: #ff0000;\">\u7a0e\u52d9\u7f72<\/span><\/td><td>\u7fcc\u5e741\u670831\u65e5<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/h3>\n\n<p>\u8981\u306f\u3001\u9752\u8272\u5c02\u5f93\u8005\u304c\u4e8b\u696d\u4e3b\uff08\u96c7\u7528\u4e3b\uff09\u306b\u51fa\u3059\u66f8\u985e\u3002<br \/>\n\u3088\u3063\u3066\u3001\u7a0e\u52d9\u7f72\u3078\u306f<span style=\"color: #0000ff;\">\u63d0\u51fa\u4e0d\u8981<\/span>\u3067\u3059\u3002<br \/>\n\u59bb\u304b\u3089\u79c1\u3078\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u308f\u3051\u3067\u3059\u3002\uff08\u5efa\u524d\uff09<\/p>\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000005.jpg\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000005.jpg\" alt=\"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\" \/><\/a><\/figure>\n\n<p>\u63d0\u51fa\u4e0d\u8981\u3060\u304b\u3089\u3063\u3066\u3001\u66f8\u304b\u306a\u304f\u3066\u3044\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3053\u306e\u7533\u544a\u66f8\u3092\u4e8b\u696d\u4e3b\u306b\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u3068\u3001<span style=\"color: #ff0000;\">\u6e90\u6cc9\u5fb4\u53ce\u304c\u7532\u6b04\u306b\u306a\u308a\u307e\u305b\u3093<\/span>\u3002<br \/>\n\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u7532\u6b04\u3002\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u304c\u4e59\u6b04\u3002<br \/>\n\u300c\u6708105,000\u5186\u672a\u6e80\u306a\u3089\u6e90\u6cc90\u5186\u300d\u3063\u3066\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u7532\u6b04\u3067\u306e\u8a71\u3002<br \/>\n\u4e59\u6b04\u3060\u3068\u5c11\u984d\u306e\u7d66\u4e0e\u3067\u3082\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n<p>\u63d0\u51fa\u671f\u9650\u3082\u4e00\u5fdc\u3042\u3063\u3066\u3001\u305d\u306e\u5e74\u306e\u6700\u521d\u306e\u7d66\u4e0e\u652f\u6255\u65e5\u306e\u524d\u65e5\u307e\u3067\u3002\uff08\u5efa\u524d\uff09<br \/>\n\u79c1\u306e\u5c02\u5f93\u8005\u306e\u5834\u5408\u306f\u3001\u7279\u306b\u63a7\u9664\u6b04\u306e\u8a18\u8f09\u3082\u7121\u304b\u3063\u305f\u306e\u3067\u3001<br \/>\n\u540d\u524d\u66f8\u3044\u3066\u3082\u3089\u3063\u3066\u3001\u4f4f\u6240\u66f8\u3044\u3066\u3082\u3089\u3063\u3066\u3001\u7d42\u4e86\u3067\u3057\u305f\u3002<br \/>\n\u3057\u3063\u304b\u308a\u8a18\u8f09\u3057\u3066\u3082\u3089\u3044\u3001\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n<p>\u203b\u53c2\u8003\u2192<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/h3>\n\n<p>\u3053\u3061\u3089\u3082\u7a0e\u52d9\u7f72\u3078\u306f<span style=\"color: #0000ff;\">\u63d0\u51fa\u4e0d\u8981<\/span>\u3067\u3059\u304c\u3001\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u4e0a\u3067\u5fc5\u8981\u306a\u66f8\u985e\u3002<br \/>\n\u305d\u306e\u5e74\u6700\u5f8c\u306e\u7d66\u4e0e\u652f\u6255\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u3001\u4e8b\u696d\u4e3b\u3078\u63d0\u51fa\u3002\uff08\u3053\u308c\u3082\u5efa\u524d\uff09<br \/>\n\u7a0e\u984d0\u5186\u306e\u5834\u5408\u306f\u8a18\u8f09\u4e0d\u8981\u307f\u305f\u3044\u3067\u3059\u304c\u30fb\u30fb\u30fb\u79c1\u306f\u52e2\u3044\u3067\u8a18\u8f09\u6e08\u307f\u3067\u3059\u3002<\/p>\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000004.jpg\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000004.jpg\" alt=\"\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\" \/><\/a><\/figure>\n\n<p>\u203b\u53c2\u8003\u2192<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u66f8\u304d\u65b9<\/h3>\n\n<p>\u3053\u3061\u3089\u3082\u7a0e\u52d9\u7f72\u3078\u306f<span style=\"color: #0000ff;\">\u63d0\u51fa\u4e0d\u8981<\/span>\u3067\u3059\u304c\u3001<br \/>\n\u7d66\u4e0e\u304b\u3089\u5fb4\u53ce\u3057\u305f\u7a0e\u984d\u7b49\u3092\u5404\u4eba\u3054\u3068\u306b\u8a18\u9332\u3057\u3066\u304a\u304f\u5e33\u7c3f\u304c\u5fc5\u8981\u3068\u306e\u3053\u3068\u3002<br \/>\n\u6cd5\u4ee4\u3067\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306f\u6307\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3001<br \/>\n\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u8a18\u9332\u304c\u308f\u304b\u308b\u5e33\u7c3f\u306a\u3089\u554f\u984c\u7121\u3044\u69d8\u3067\u3059\u3002<br \/>\n\u307e\u3041\u3001\u56fd\u7a0e\u5e81\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u4f7f\u3063\u3066\u304a\u304f\u306e\u304c\u7121\u96e3\u304b\u3068\u3002<\/p>\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000007.jpg\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000007.jpg\" alt=\"\u6e90\u6cc9\u5fb4\u53ce\u7c3f\" \/><\/a><\/figure>\n\n<p>\u203b\u53c2\u8003\u2192<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_03.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u4f5c\u6210\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n<p>\u300c\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3068\u300c\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u5143\u306b\u4f5c\u6210\u3057\u307e\u3059\u3002<br \/>\n\u5de6\u5074\u306b\u6708\u3005\u306e\u652f\u6255\u65e5\u3068\u652f\u6255\u91d1\u984d\u3092\u66f8\u304d\u3001<br \/>\n\u53f3\u5074\u306e\u6b04\u3067\u5e74\u672b\u8abf\u6574\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u306e\u3067\u3059\u304c\u30fb\u30fb\u30fb<br \/>\n\u3071\u3063\u3068\u898b\u3001\u610f\u5473\u30d7\u30fc\u3067\u3059\u3002\u7279\u306b\u53f3\u5074\u3002\u30ef\u30b1\u30d7\u30fc\u3067\u3059\u3002<\/p>\n\n<p>\u67089\u4e07\u5186\u306e\u7d66\u4e0e\u3001\u6e90\u6cc90\u5186\u306e\u5834\u5408\u3001\u53f3\u5074\u306e\u6b04\u306f\u3001<\/p>\n\n<ul>\n<li>\u2460\u5e74\u9593\u306e\u7d66\u4e0e\u5408\u8a08\u984d\u2192108\u4e07\u5186<\/li>\n<li>\u2468\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u219234\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u966474\u4e07\u5186\u3092\u5f15\u3044\u305f\u984d\u203b\u4ee4\u548c8\u5e74\u5206\uff09<\/li>\n<li>\u246f\u57fa\u790e\u63a7\u9664\u984d\u2192104\u4e07\u5186\uff08\u203b\u4ee4\u548c8\u5e74\u5206\uff09<\/li>\n<\/ul>\n\n<p>\u63a7\u9664\u3092\u5f15\u3044\u305f\u3089\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u306e\u3067\u3001\u8ab2\u7a0e\u7d66\u4e0e\u6240\u5f97\u306f0\u5186\u3002<br \/>\n<span style=\"color: #ff0000;\">\u5e74\u672b\u8abf\u6574\u306e\u5e74\u7a0e\u984d\u306f0\u5186<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u203b\u63a7\u9664\u984d\u306f\u5e74\u5ea6\u3067\u5909\u308f\u308b\u306e\u3067\u3001\u305d\u306e\u5e74\u306e\u300c\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\uff08\u56fd\u7a0e\u5e81\u304c\u6bce\u5e74\u51fa\u3059\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\uff09\u306e\u6570\u5b57\u3067\u66f8\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n<h3>\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09<\/h3>\n\n<p>\u5f93\u696d\u54e1\u3092\u96c7\u3046\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u7533\u8acb\u3057\u3066\u3044\u308c\u3070\u3001<span style=\"color: #ff0000;\">1\u301c6\u6708\u5206\u30927\u670810\u65e5\u30017\u301c12\u6708\u5206\u3092\u7fcc\u5e741\u670820\u65e5\u307e\u3067<\/span>\u306b\u3002<\/p>\n\n<p>\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u304c\u3001<span style=\"color: #ff0000;\">\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c0\u5186\u3067\u3082\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span>\u3068\u3044\u3046\u3053\u3068\u3002<br \/>\n\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u7121\u304f\u3066\u3082\u3001\u300c0\u5186\u3067\u3057\u305f\u300d\u3068\u3044\u3046\u5831\u544a\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u51fa\u3059\u306e\u3067\u3059\u3002<\/p>\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000003.jpg\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000003.jpg\" alt=\"\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\" \/><\/a><\/figure>\n\n<p>\u203b\u53c2\u8003\u2192<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/keisansho\/01.htm\">\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff08\u7d0d\u4ed8\u66f8\uff09\u306e\u8a18\u8f09\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n<h3>\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3068\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u66f8\u304d\u65b9<\/h3>\n\n<p>\u3053\u308c\u304c\u4e00\u756a\u3084\u3084\u3053\u3057\u304b\u3063\u305f\u3067\u3059\u3002<br \/>\n\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\uff08\u500b\u4eba\u5225\u660e\u7d30\u66f8\uff09\u300d\u3068\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\uff08\u7dcf\u62ec\u8868\uff09\u300d\u306e2\u7a2e\u985e\u3092\u3001<br \/>\n<span style=\"color: #ff0000;\">\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa<\/span>\u3002\u671f\u9650\u306f<span style=\"color: #ff0000;\">\u7fcc\u5e741\u670831\u65e5<\/span>\u3067\u3059\u3002<br \/>\n\u5e02\u533a\u753a\u6751\u306b\u3088\u308a\u8a18\u5165\u65b9\u6cd5\u3084\u7528\u7d19\u304c\u7570\u306a\u308b\u69d8\u306a\u306e\u3067\u3001\u53c2\u8003\u307e\u3067\u306b\u3002<\/p>\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2014\/01\/WS000027-300x212.jpg\" alt=\"\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\uff08\u500b\u4eba\u5225\u660e\u7d30\u66f8\uff09\" \/><\/figure>\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2014\/01\/WS000028-300x211.jpg\" alt=\"\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\uff08\u7dcf\u62ec\u8868\uff09\" \/><\/figure>\n\n<p>\u4f55\u304c\u3084\u3084\u3053\u3057\u3044\u306e\u304b\u3068\u8a00\u3046\u3068\u3001\u79c1\u304c\u63d0\u51fa\u3057\u305f\u5f53\u6642\u3001<br \/>\n\u500b\u4eba\u5225\u660e\u7d30\u66f8\u306b\u306f3\u679a\u3064\u3065\u308a\uff08\u7a0e\u52d9\u7f72\u63d0\u51fa\u7701\u7565\u8005\u7528\uff09\u3068\u3001<br \/>\n4\u679a\u3064\u3065\u308a\uff08\u7a0e\u52d9\u7f72\u63d0\u51fa\u8a72\u5f53\u8005\u7528\uff09\u304c\u3042\u308a\u3001<br \/>\n\u9752\u8272\u5c02\u5f93\u8005\u306e\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u7bc4\u56f2\u306a\u3089\u30013\u679a\u3064\u3065\u308a\u306e\u65b9\u3092\u4f7f\u3046\u3002<\/p>\n\n<p>\u66f4\u306b\u3053\u306e3\u679a\u3064\u3065\u308a\u3001<br \/><span style=\"color: #ff0000;\">3\u679a\u76ee\u304c\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306b\u306a\u3063\u3066\u3044\u308b<\/span>\u306e\u3067\u3059\uff01<br \/>\n3\u679a\u8907\u5199\u306a\u306e\u306b\u30013\u679a\u76ee\u306f\u5168\u304f\u306e\u5225\u66f8\u985e\u3002\u3053\u308c\u975e\u5e38\u306b\u308f\u304b\u308a\u3065\u3089\u3044\u3067\u3059\u3002<\/p>\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2014\/01\/WS000029.jpg\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2014\/01\/WS000029-300x215.jpg\" alt=\"\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\" \/><\/a><\/figure>\n\n<p>\u6574\u7406\u3059\u308b\u3068\u3001<\/p>\n\n<ul>\n<li>\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\uff08\u7dcf\u62ec\u8868\uff0b\u500b\u4eba\u5225\u660e\u7d30\u66f8\uff09\u2192<span style=\"color: #ff0000;\">\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa<\/span><\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968\u2192<span style=\"color: #ff0000;\">\u53d7\u7d66\u8005\uff08\u5c02\u5f93\u8005\u672c\u4eba\uff09\u306b\u4ea4\u4ed8<\/span><\/li>\n<\/ul>\n\n<p>\u8a18\u8f09\u5185\u5bb9\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3092\u53c2\u8003\u306b\u3059\u308c\u3070\u96e3\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u79c1\u306e\u5e02\u3067\u306f\u3001\u6458\u8981\u6b04\u306b\u300c\u9752\u5c02\u300dor\u300c\u9752\u8272\u5c02\u5f93\u8005\u300d\u3068\u66f8\u3044\u3066\u304f\u308c\u3063\u3066\u6307\u793a\u304c\u3042\u3063\u305f\u304f\u3089\u3044\u3002<br \/>\n\u3053\u308c\u3082\u5e02\u306b\u3088\u3063\u3066\u9055\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3002<br \/>\n\u203b\u63a7\u3048\u7528\u306e\u8907\u5199\u306f\u7121\u3044\u306e\u3067\u3001\u63d0\u51fa\u524d\u306b\u30b3\u30d4\u30fc\u3092\u53d6\u3063\u3066\u304a\u304f\u306e\u304c\u7121\u96e3\u3067\u3059\u3002<\/p>\n\n<p>\u3061\u306a\u307f\u306b\u4eca\u306f\u3001eLTAX\u3084\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u7d66\u4e0e\u6a5f\u80fd\u304b\u3089\u96fb\u5b50\u63d0\u51fa\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\n\u7d19\u306e\u8907\u5199\u3068\u683c\u95d8\u3057\u305f\u304f\u306a\u3044\u4eba\u306f\u3001\u305d\u3061\u3089\u306e\u65b9\u304c\u30e9\u30af\u304b\u3068\u3002<\/p>\n\n<h3>\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u306e\u66f8\u304d\u65b9<\/h3>\n\n<p>\u79c1\u306f\u3001\u300c\u6cd5\u5b9a\u8abf\u66f8\u300d\u3063\u3066\u3044\u3046\u8a00\u8449\u3092\u7406\u89e3\u3059\u308b\u306e\u306b\u6570\u6642\u9593\u304b\u304b\u308a\u307e\u3057\u305f\u3002\u6c57<br \/>\n\u6cd5\u5b9a\u8abf\u66f8\u3063\u3066\u3044\u3046\u66f8\u985e\u304c\u3042\u308b\u306e\u304b\u3068\u601d\u3063\u3066\u3044\u305f\u306e\u3067\u3059\u304c\u3001<br \/>\n\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3068\u304b\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u300d\u3068\u3044\u3063\u305f\u66f8\u985e\u306e\u7dcf\u79f0\u304c\u3001\u6cd5\u5b9a\u8abf\u66f8\u3002<\/p>\n\n<p>\u3067\u3001\u79c1\u306e\u69d8\u306a\u5f31\u5c0f\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u3079\u304d\u6cd5\u5b9a\u8abf\u66f8\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305d\u308c\u3067\u3082\u3001<span style=\"color: #ff0000;\">\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u3060\u3051\u306f\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<br \/>\n\u671f\u9650\u306f\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3068\u540c\u3058\u3001<span style=\"color: #ff0000;\">\u7fcc\u5e741\u670831\u65e5<\/span>\u3067\u3059\u3002<\/p>\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000006.jpg\"><img decoding=\"async\" src=\"https:\/\/kjshintani.com\/wp-content\/uploads\/2013\/12\/WS000006.jpg\" alt=\"\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\" \/><\/a><\/figure>\n\n<p>\u66f8\u304d\u65b9\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3092\u5143\u306b\u5c02\u5f93\u8005\u306e\u7d66\u4e0e\u91d1\u984d\u3092\u66f8\u3044\u3066\u3001<br \/>\n\u63d0\u51fa\u3059\u3079\u304d\u6cd5\u5b9a\u8abf\u66f8\u306f\u7121\u3044\u306e\u3067\u3001\u6458\u8981\u6b04\u306b\u300c\u8a72\u5f53\u306a\u3057\u300d\u3068\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u307e\u3057\u305f\u3002<br \/>\n\u203b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3059\u308b\u3082\u306e\u306e\u6b04\uff081-\u24b7\uff09\u3082\u30bc\u30ed\u3067\u3059\u3002<\/p>\n\n<p>\u5408\u8a08\u8868\u306b\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u3092\u66f8\u304f\u6b04\u304c\u3042\u3063\u305f\u306e\u3067\u3001<br \/>\n\u4e8b\u52d9\u6240\u306e\u5bb6\u8cc3\u3092\u66f8\u304f\u306e\u304b\u3068\u601d\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u304c\u30fb\u30fb\u30fb<br \/>\n\u4e0d\u52d5\u7523\u696d\u8005\u3067\u306a\u3044\u79c1\u306b\u306f\u3001\u95a2\u4fc2\u306a\u3044\u307f\u305f\u3044\u3067\u3059\u306d\u3002\u6c57<\/p>\n\n<p>\u203b\u53c2\u8003\u2192<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100051.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u540c\u5408\u8a08\u8868\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n<h2>\u4e8b\u696d\u4e3b\u3068\u9752\u8272\u5c02\u5f93\u8005\u3001\u63a7\u9664\u306f\u3069\u3061\u3089\u306b\u4ed8\u3051\u308b\u304b<\/h2>\n\n<p>\u66f8\u985e\u3092\u66f8\u304f\u969b\u306b\u8ff7\u3046\u306e\u304c\u3001\u5404\u7a2e\u63a7\u9664\u306e\u632f\u308a\u5206\u3051\u3067\u3059\u3002<br \/>\n\u79c1\u306f\u5b50\u4f9b\u304c\u3044\u308b\u306e\u3067\u3001\u5c02\u5f93\u8005\u5074\u306e\u6276\u990a\u89aa\u65cf\u306e\u6b04\u304c\u3069\u3046\u306a\u308b\u306e\u304b\uff1f<br \/>\n\uff1f\uff1f\uff1f\uff1f\u3060\u3063\u305f\u3082\u3093\u3067\u3002<\/p>\n\n<p>\u5b50\u4f9b\u306f\u3001\u4e8b\u696d\u4e3b\u306e\u6276\u990a\u306b\u5165\u308c\u307e\u3059\u306e\u3067\u3001<br \/>\n\u5c02\u5f93\u8005\u5074\u306e\u6276\u990a\u89aa\u65cf\u306f0\u4eba\u3067\u554f\u984c\u7121\u3044\u304b\u3068\u3002<br \/>\n\u65e5\u672c\u306f\u7d2f\u9032\u8ab2\u7a0e\u306a\u306e\u3067\u3001\u6240\u5f97\u306e\u591a\u3044\u4e8b\u696d\u4e3b\u5074\u306b\u4ed8\u3051\u305f\u65b9\u304c\u5f97\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u304c\u591a\u3044\u3002<\/p>\n\n<p>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3001\u56fd\u6c11\u5e74\u91d1\u3001\u751f\u547d\u4fdd\u967a\u7b49\u306e\u4fdd\u967a\u6599\u63a7\u9664\u3082\u540c\u3058\u3002<br \/>\n\u914d\u5076\u8005\u5b9b\u306e\u4fdd\u967a\u6599\u306e\u8acb\u6c42\u66f8\u3082\u3001\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308c\u3070\u4e8b\u696d\u4e3b\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306b\u3057\u3066\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u6240\u5f97\u304c\u591a\u3044\u65b9\uff1d\u4e8b\u696d\u4e3b\u5074\u3067\u307e\u3068\u3081\u3066\u7533\u8acb\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u304f\u308c\u3050\u308c\u3082\u592b\u5a66\u3067\u91cd\u8907\u3057\u3066\u7533\u8acb\u3057\u306a\u3044\u3088\u3046\u306b\u3002<\/p>\n\n<h2>\u307e\u3068\u3081\uff1a\u5c02\u5f93\u8005\u7d66\u4e0e\u306f\u7bc0\u7a0e\u306e\u7b2c\u4e00\u6b69\u3002\u3067\u3082\u66f8\u985e\u306f\u3057\u3063\u304b\u308a\u3068<\/h2>\n\n<p>\u9752\u8272\u5c02\u5f93\u8005\u3063\u3066\u5f93\u696d\u54e1\u3092\u96c7\u3046\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u3001\u66f8\u985e\u304c\u591a\u304f\u306a\u308b\u3093\u306d\u3002<br \/>\n\u63d0\u51fa\u4e0d\u8981\u3067\u3082\u8a18\u5165\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304b\u3063\u305f\u308a\u3001<br \/>\n\u5e02\u5f79\u6240\u306b\u3082\u63d0\u51fa\u3059\u308b\u3093\u304b\u3044\u30fb\u30fb\u30fb\u3063\u3066\u611f\u3058\u3067\u3059\u3002<br \/>\n\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u7bc4\u56f2\u3067\u3082\u3001\u66f8\u985e\u306f\u4e00\u901a\u308a\u51fa\u3055\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<br \/>\n\u3068\u306f\u3044\u3048\u30011\u56de\u899a\u3048\u3066\u3057\u307e\u3048\u3070\u6bce\u5e74\u540c\u3058\u3053\u3068\u306e\u7e70\u308a\u8fd4\u3057\u3067\u3059\u306e\u3067\u3002<\/p>\n\n<p>\u7d66\u4e0e\u984d\u306e\u7d50\u8ad6\u3092\u3082\u3046\u4e00\u5ea6\u3002<br \/>\n<span style=\"color: #ff0000;\">2026\u5e74\u306e\u7121\u96e3\u306a\u30e9\u30a4\u30f3\u306f\u67089\u4e07\u5186\uff08\u5e74108\u4e07\u5186\uff09<\/span>\u3002<br \/>\n\u5b8c\u5168\u306b\u7a0e\u91d1\u30bc\u30ed\u306b\u3053\u3060\u308f\u308b\u306a\u3089\u67088.5\u4e07\u5186\u3002<br \/>\n\u4e8b\u696d\u306e\u5229\u76ca\u304c\u5927\u304d\u3044\u306a\u3089\u3001\u305d\u308c\u4ee5\u4e0a\u6255\u3063\u3066\u6240\u5f97\u5206\u6563\u3059\u308b\u4fa1\u5024\u3082\u5341\u5206\u3042\u308a\u307e\u3059\u3002<br \/>\n\u203b\u63a7\u9664\u984d\u306f\u4eca\u5f8c\u3082\u7269\u4fa1\u30b9\u30e9\u30a4\u30c9\u3067\u52d5\u304d\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u306e\u6570\u5b57\u306f\u4ee4\u548c8\u5e74\u5206\u30d9\u30fc\u30b9\u306a\u306e\u3067\u3001\u5b9f\u884c\u524d\u306b\u6700\u65b0\u306e\u6570\u5b57\u3068\u3001\u3054\u81ea\u8eab\u306e\u30b1\u30fc\u30b9\u3092\u7a0e\u52d9\u7f72\u30fb\u7a0e\u7406\u58eb\u3067\u3054\u78ba\u8a8d\u3092\u3002<\/p>\n\n<p>\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u305d\u306e\u5148\u306e\u7bc0\u7a0e\u306f\u3001\u512a\u5148\u9806\u4f4d\u3092\u4ed8\u3051\u3066\u3084\u308b\u306e\u304c\u6b63\u89e3\u3002<br \/>\n\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3068\u304b\u3001\u7d4c\u55b6\u30bb\u30fc\u30d5\u30c6\u30a3\u5171\u6e08\u3068\u304b\u3001\u307e\u3060\u307e\u3060\u672d\u306f\u3042\u308a\u307e\u3059\u306e\u3067\u3002<\/p>\n\n<p>\u2192<a href=\"https:\/\/kjshintani.com\/?p=6833\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7bc0\u7a0e\u7b56\u3068\u512a\u5148\u9806\u4f4d\u3002\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3001\u7d4c\u55b6\u30bb\u30fc\u30d5\u30c6\u30a3\u5171\u6e08\u3001iDeCo\u3001\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u306e\u6bd4\u8f03\u3068\u9055\u3044\u3002<\/a><\/p>\n\n<p>\u305d\u308c\u3067\u3082\u6240\u5f97\u304c\u591a\u3044\u306a\u3089\u3001\u6cd5\u4eba\u5316\u3002\u3067\u304d\u308b\u7bc0\u7a0e\u306e\u5e45\u304c\u6bb5\u9055\u3044\u306b\u5e83\u304c\u308a\u307e\u3059\u3002<br \/>\n\u79c1\u3082\u6700\u7d42\u7684\u306b\u306f\u3053\u306e\u9053\u3067\u3057\u305f\u3002<\/p>\n\n<p>\u2192<a href=\"https:\/\/kjshintani.com\/?p=44913\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u6210\u308a\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3002\u6cd5\u4eba\u5316\u3067\u60a9\u3093\u3067\u6c7a\u3081\u305f\u4e8b\u3001\u500b\u4eba\u304b\u3089\u306e\u5f15\u304d\u7d99\u304e\u65b9\u6cd5\u3002<\/a><\/p>\n\n<p>\u3042\u3068\u3001\u7a0e\u52d9\u7f72\u3078\u8cea\u554f\u3057\u3066\u3082\u3001\u5bfe\u5fdc\u306f\u5272\u3068\u30de\u30c1\u30de\u30c1\u3067\u3059\u3002<br \/>\n\u30a4\u30de\u30a4\u30c1\u826f\u304f\u5206\u304b\u3089\u306a\u3044\u8aac\u660e\u3060\u3063\u305f\u308a\u3001<br \/>\n\u5fc5\u8981\u66f8\u985e\u304c\u5c4a\u304f\u3068\u8a00\u308f\u308c\u305f\u306e\u306b\u3001\u5c4a\u304b\u306a\u304b\u3063\u305f\u308a\u3002<br \/>\n\u3067\u3082\u300c\u8aac\u660e\u304c\u306a\u304b\u3063\u305f\u304b\u3089\u3001\u308f\u304b\u3089\u306a\u304b\u3063\u305f\u304b\u3089\u300d\u306f\u5168\u304f\u901a\u7528\u3057\u307e\u305b\u3093\u306e\u3067\u3001<br 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