{"id":1474,"date":"2026-01-20T15:25:32","date_gmt":"2026-01-20T06:25:32","guid":{"rendered":"https:\/\/misora-tax.or.jp\/clinic\/?p=1474"},"modified":"2026-02-03T15:34:56","modified_gmt":"2026-02-03T06:34:56","slug":"1474","status":"publish","type":"post","link":"https:\/\/misora-tax.or.jp\/clinic\/1474\/","title":{"rendered":"\u65b0\u4eba\u8077\u54e1\u306e\u305f\u3081\u306e\u6d88\u8cbb\u7a0e\u5165\u9580\uff1a\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"<p><!-- \u25bc\u672c\u6587\u3053\u3053\u304b\u3089\u25bc --><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-1200\" src=\"https:\/\/misora-tax.or.jp\/clinic\/wp-content\/uploads\/2026\/02\/misora-img021-1-1-1.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/p>\n<p>\u3053\u3093\u306b\u3061\u306f\u3002\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u733f\u6e21\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u300e\u65b0\u4eba\u8077\u54e1\u306e\u305f\u3081\u306e\u6d88\u8cbb\u7a0e\u5165\u9580\uff1a\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01\u300f\u306b\u3064\u3044\u3066\u8a18\u8f09\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65b0\u4eba\u8077\u54e1\u306e\u305f\u3081\u306e\u6d88\u8cbb\u7a0e\u5165\u9580\uff1a\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u696d\u52d9\u306b\u643a\u308f\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3001\u307e\u305a\u3076\u3064\u304b\u308b\u58c1\u304c\u300c\u539f\u5247\u8ab2\u7a0e\u300d\u3068\u300c\u7c21\u6613\u8ab2\u7a0e\u300d\u306e\u9055\u3044\u3067\u3059\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u65b0\u4eba\u8077\u54e1\u5411\u3051\u306b\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u3084\u7279\u5fb4\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h2>\u00a0\u6d88\u8cbb\u7a0e\u306e\u57fa\u672c\u69cb\u9020\u3092\u304a\u3055\u3089\u3044<\/h2>\n<p>\u6d88\u8cbb\u7a0e\u306f\u300c\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\uff08\u58f2\u4e0a\uff09\u300d\u304b\u3089\u300c\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\uff08\u4ed5\u5165\u30fb\u7d4c\u8cbb\uff09\u300d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u65b9\u5f0f\u3092\u300c\u539f\u5247\u8ab2\u7a0e\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ed5\u5165\u3084\u7d4c\u8cbb\u306e\u7a0e\u984d\u3092\u3059\u3079\u3066\u96c6\u8a08\u3059\u308b\u306e\u306f\u624b\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001<br \/>\n\u4e2d\u5c0f\u4e8b\u696d\u8005\u5411\u3051\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u304c\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u300d\u3067\u3059\u3002<\/p>\n<h2>\u00a0\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\uff1f<\/h2>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3067\u306f\u3001\u5b9f\u969b\u306e\u4ed5\u5165\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u696d\u7a2e\u3054\u3068\u306e\u300c\u307f\u306a\u3057\u4ed5\u5165\u7387\u300d\u3092\u4f7f\u3063\u3066\u4ed5\u5165\u76f8\u5f53\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u65e5\u3005\u306e\u8acb\u6c42\u66f8\u3092\u7d30\u304b\u304f\u96c6\u8a08\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u624b\u7d9a\u304d\u304c\u7c21\u5358\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u7d0d\u4ed8\u7a0e\u984d \uff1d \u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e \u00d7\uff081 \u2212 \u307f\u306a\u3057\u4ed5\u5165\u7387\uff09<\/p><\/blockquote>\n<p>\u3053\u306e\u300c\u307f\u306a\u3057\u4ed5\u5165\u7387\u300d\u306f\u3001\u696d\u7a2e\u3054\u3068\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%; border-collapse: collapse;\">\n<thead>\n<tr style=\"background-color: #f0f0f0;\">\n<th style=\"padding: 8px; border: 1px solid #ccc;\">\u4e8b\u696d\u533a\u5206<\/th>\n<th style=\"padding: 8px; border: 1px solid #ccc;\">\u307f\u306a\u3057\u4ed5\u5165\u7387<\/th>\n<th style=\"padding: 8px; border: 1px solid #ccc;\">\u4e3b\u306a\u696d\u7a2e\u306e\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">\u7b2c1\u7a2e<\/td>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">90%<\/td>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">\u5378\u58f2\u696d<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">\u7b2c2\u7a2e<\/td>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">80%<\/td>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">\u5c0f\u58f2\u696d<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">\u7b2c3\u7a2e<\/td>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">70%<\/td>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">\u5efa\u8a2d\u696d\u30fb\u88fd\u9020\u696d<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">\u7b2c4\u7a2e<\/td>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">60%<\/td>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">\u98f2\u98df\u5e97\u696d<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">\u7b2c5\u7a2e<\/td>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">50%<\/td>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u58eb\u696d\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">\u7b2c6\u7a2e<\/td>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">40%<\/td>\n<td style=\"padding: 8px; border: 1px solid #ccc;\">\u4e0d\u52d5\u7523\u696d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6509.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc No.6509<\/a><\/p>\n<p>&nbsp;<\/p>\n<h2>\u7c21\u6613\u8ab2\u7a0e\u3092\u4f7f\u3048\u308b\u4eba\u30fb\u4f7f\u3048\u306a\u3044\u4eba<\/h2>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001\u3059\u3079\u3066\u306e\u4e8b\u696d\u8005\u304c\u4f7f\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9069\u7528\u3067\u304d\u308b\u306e\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u307f\u3067\u3059\u3002<\/p>\n<h3>\u00a0\u4f7f\u3048\u308b\u4eba\uff08\u9069\u7528\u3067\u304d\u308b\u4e8b\u696d\u8005\uff09<\/h3>\n<p>\u30fb\u57fa\u6e96\u671f\u9593\uff082\u671f\u524d\uff09\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c <strong>5,000\u4e07\u5186\u4ee5\u4e0b<\/strong> \u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p><strong>\u30fb\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8<\/strong> \u3092\u3001\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u8ab2\u7a0e\u671f\u9593\u306e\u958b\u59cb\u524d\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>\u30fb\u4e00\u5ea6\u9078\u629e\u3059\u308b\u3068\u3001\u539f\u5247\u3068\u3057\u3066 <strong>2\u5e74\u9593\u306f\u7d99\u7d9a\u9069\u7528<\/strong> \u304c\u5fc5\u8981\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u7c21\u6613\u8ab2\u7a0e\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<table style=\"width: 100%; 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