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class=\"fs-title\">\u3053\u308c\u3089\u306e\u60c5\u5831\u306f\u3001\u9069\u5207\u306a\u7a0e\u52d9\u51e6\u7406\u3084\u6295\u8cc7\u6226\u7565\u306e\u7acb\u6848\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u682a\u5f0f\u6295\u8cc7\u3092\u3088\u308a\u52b9\u679c\u7684\u306b\u884c\u3044\u3001\u5c06\u6765\u306e\u8cc7\u7523\u5f62\u6210\u306b\u5411\u3051\u3066\u4e00\u6b69\u524d\u9032\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-1 wp-block-group-is-layout-flex\">\n<p class=\"fs-title\"><strong>\uff1c\u3053\u306e\u8a18\u4e8b\u3067\u7d39\u4ecb\u3059\u308b3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\uff1e<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>\u682a\u5f0f\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3068\u8a08\u7b97\u65b9\u6cd5<\/strong><\/li>\n\n\n\n<li><strong>\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u6027\u3068\u624b\u9806<\/strong><\/li>\n\n\n\n<li><strong>\u7a0e\u91d1\u3092\u6291\u3048\u308b\u305f\u3081\u306e\u5408\u6cd5\u7684\u306a\u65b9\u6cd5<\/strong><\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 class='fs-30 fs-mb-20 ff-gothic color-blue mb-30 fw-bold relative'><strong>\u682a\u5f0f\u58f2\u5374\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u6982\u8981<\/strong><\/h2><div class='w-100 border mb-30'><\/div>\n\n\n\n<p 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class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u682a\u5f0f\u8b72\u6e21\u76ca\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u682a\u5f0f\u8b72\u6e21\u76ca\u8ab2\u7a0e\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u682a\u5f0f\u3092\u58f2\u5374\u3057\u3066\u5f97\u305f\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/mark><\/strong>\u3053\u306e\u5236\u5ea6\u3067\u306f\u3001\u682a\u5f0f\u306e\u58f2\u5374\u76ca\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u4e00\u5b9a\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u58f2\u5374\u4fa1\u683c\u304b\u3089\u53d6\u5f97\u4fa1\u683c\u3068\u8af8\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p 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class=\"has-inline-color\">\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306f\u3001\u682a\u5f0f\u58f2\u5374\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u65b9\u5f0f\u306e\u4e00\u3064\u3067\u3059\u3002<\/mark><\/strong>\u3053\u306e\u65b9\u5f0f\u3067\u306f\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u3092\u4ed6\u306e\u6240\u5f97\u3068\u5206\u96e2\u3057\u3066\u8a08\u7b97\u3057\u3001\u4e00\u5b9a\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u3053\u306e\u65b9\u5f0f\u306e\u7279\u5fb4\u306f\u3001\u682a\u5f0f\u53d6\u5f15\u306b\u3088\u308b\u5229\u76ca\u304c\u591a\u3044\u5834\u5408\u3067\u3082\u3001\u7d2f\u9032\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\u306e\u4e0a\u6607\u3092\u907f\u3051\u3089\u308c\u308b\u70b9<\/mark><\/strong>\u3068\u3044\u3048\u307e\u3059\u3002\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u305b\u305a\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u306f\u72ec\u7acb\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u307e\u305f\u3001\u682a\u5f0f\u58f2\u5374\u640d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u540c\u5e74\u306e\u4ed6\u306e\u682a\u5f0f\u58f2\u5374\u76ca\u3068\u76f8\u6bba\u3057\u305f\u308a\u3001\u7fcc\u5e74\u4ee5\u964d3\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u7e70\u308a\u8d8a\u3057\u3066\u63a7\u9664\u3092\u53d7\u3051\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306f\u3001\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u6bd4\u8f03\u7684\u30b7\u30f3\u30d7\u30eb\u3067\u7406\u89e3\u3057\u3084\u3059\u3044\u8ab2\u7a0e\u65b9\u5f0f\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1474.htm\">No.1474\u2003\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u7a0e\u7387\u3068\u7279\u4f8b\u63aa\u7f6e<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u682a\u5f0f\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a0e\u7387\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4e00\u5f8b20.315%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/mark><\/strong>\u3053\u306e\u7a0e\u7387\u306f\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u6240\u5f97\u7a0e15%\u3001\u4f4f\u6c11\u7a0e5%\u306b\u30012037\u5e74\u672b\u307e\u3067\u306e\u8ab2\u7a0e\u304c\u6c7a\u307e\u3063\u305f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e0.315%\u3092\u5408\u308f\u305b\u305f\u3082\u306e\u3067\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u305f\u3060\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u682a\u5f0f\u3084\u4e0a\u5834\u682a\u5f0f\u306e\u58f2\u5374\u76ca\u306b\u5bfe\u3057\u3066\u306f\u3001\u7279\u4f8b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u7279\u5b9a\u4e2d\u5c0f\u4f1a\u793e\u304c\u767a\u884c\u3057\u305f\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u7a0e\u7387\u304c\u8efd\u6e1b\u3055\u308c\u308b\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/mark><\/strong>\u306a\u304a\u3001\u904e\u53bb\u306b\u5b58\u5728\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u304a\u3088\u3073\u8b72\u6e21\u6240\u5f97\u7b49\u306b\u5bfe\u3059\u308b\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306f\u30012013\u5e74\u672b\u3067\u7d42\u4e86\u3057\u307e\u3057\u305f\u3002\u7a0e\u5236\u306f\u983b\u7e41\u306b\u6539\u6b63\u3055\u308c\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\">No.1463\u2003\u682a\u5f0f\u7b49\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306e\u8ab2\u7a0e\uff08\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><br>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/fukko_tokubetsu\/index.htm\">\u500b\u4eba\u306e\u65b9\u306b\u4fc2\u308b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><br>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/joto-sanrin\/h25aramashi.pdf\">\u500b\u4eba\u306e\u65b9\u304c\u682a\u5f0f\u7b49\u3084\u571f\u5730\u30fb\u5efa\u7269\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u5e73\u621025\u5e74\u5ea6 \u7a0e\u5236\u6539\u6b63\u306e\u3042\u3089\u307e\u3057<\/a><\/p>\n\n\n\n<h2 class='fs-30 fs-mb-20 ff-gothic color-blue mb-30 fw-bold relative'><strong>\u682a\u5f0f\u58f2\u5374\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h2><div class='w-100 border mb-30'><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_731047197-1024x683.jpeg\" alt=\"\" class=\"wp-image-10041 img-fluid w-100 mb-5\" loading=\"lazy\"\/ loading=\"lazy\" alt=\"\u682a\u5f0f\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u57fa\u790e\u77e5\u8b58\u3068\u7bc0\u7a0e\u5bfe\u7b56\" srcset=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_731047197-1024x683.jpeg 1024w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_731047197-300x200.jpeg 300w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_731047197-768x512.jpeg 768w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_731047197-1536x1024.jpeg 1536w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_731047197-2048x1366.jpeg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"fs-title\">\u682a\u5f0f\u58f2\u5374\u76ca\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u304b\u3089\u3001\u58f2\u5374\u76ca\u306e\u6b63\u3057\u3044\u7b97\u51fa\u65b9\u6cd5\u3068\u3001\u7279\u5b9a\u53e3\u5ea7\u30fb\u4e00\u822c\u53e3\u5ea7\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<br><br>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/04_5.htm\">\u682a\u5f0f\u30fb\u914d\u5f53\u30fb\u5229\u5b50\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u58f2\u5374\u76ca\u306e\u7b97\u51fa\u65b9\u6cd5<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u58f2\u5374\uff08\u8b72\u6e21\uff09\u4fa1\u984d\u304b\u3089\u53d6\u5f97\u4fa1\u984d\u3068\u58f2\u5374\u624b\u6570\u6599\u7b49\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u682a\u5f0f\u58f2\u5374\u76ca\u306f\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/mark><\/strong>\u5177\u4f53\u7684\u306b\u306f\u3001\uff08\u58f2\u5374\u4fa1\u984d\uff0d\u53d6\u5f97\u4fa1\u984d\uff0d\u58f2\u5374\u624b\u6570\u6599\u7b49\uff09\u3068\u3044\u3046\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u682a\u5f0f\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306e\u4fa1\u683c\u306b\u624b\u6570\u6599\u3092\u52a0\u3048\u305f\u91d1\u984d\u3067\u3059\u3002<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u8907\u6570\u56de\u306b\u5206\u3051\u3066\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u7dcf\u5e73\u5747\u6cd5\u306b\u6e96\u305a\u308b\u65b9\u6cd5\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/mark><\/strong>\u58f2\u5374\u624b\u6570\u6599\u306b\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u306b\u652f\u6255\u3046\u624b\u6570\u6599\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u306f\u81ea\u8eab\u306e\u682a\u5f0f\u53d6\u5f15\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5229\u76ca\u306e\u6b63\u78ba\u306a\u628a\u63e1\u304c\u53ef\u80fd\u3067\u3059\u3002\u306a\u304a\u3001\u7279\u5b9a\u53e3\u5ea7\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u304c\u81ea\u52d5\u7684\u306b\u8a08\u7b97\u3057\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u6295\u8cc7\u5bb6\u306e\u624b\u9593\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1464.htm\">No.1464\u2003\u8b72\u6e21\u3057\u305f\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u8cbb\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u306e\u8003\u3048\u65b9<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u306f\u3001\u682a\u5f0f\u58f2\u5374\u6642\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8b72\u6e21\u76ca\u3092\u6b63\u78ba\u306b\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002\u682a\u5f0f\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306e\u4fa1\u683c\u306b\u52a0\u3048\u3001\u8cfc\u5165\u6642\u306b\u652f\u6255\u3063\u305f\u624b\u6570\u6599\u3082\u53d6\u5f97\u8cbb\u306b\u306f\u542b\u307e\u308c\u307e\u3059\u3002<\/mark><\/strong>\u307e\u305f\u3001\u59d4\u8a17\u624b\u6570\u6599\u3084\u540d\u7fa9\u66f8\u63db\u6599\u3068\u3044\u3063\u305f\u58f2\u5374\u624b\u6570\u6599\u7b49\u3082\u9069\u5207\u306b\u628a\u63e1\u3057\u3001\u58f2\u5374\u4fa1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u5b9f\u8cea\u7684\u306a\u8b72\u6e21\u76ca\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u7279\u306b\u3001\u9577\u671f\u4fdd\u6709\u3057\u3066\u3044\u305f\u682a\u5f0f\u306e\u5834\u5408\u3001\u30a4\u30f3\u30d5\u30ec\u7b49\u306b\u3088\u308b\u4fa1\u5024\u306e\u5909\u52d5\u3092\u8003\u616e\u3057\u305f\u7279\u4f8b\u63aa\u7f6e\u3082\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u3088\u308a\u6b63\u78ba\u306a\u8a08\u7b97\u304c\u53ef\u80fd\u3067\u3059\u3002\u53d6\u5f97\u8cbb\u3084\u8b72\u6e21\u8cbb\u7528\u3092\u9069\u5207\u306b\u628a\u63e1\u3057\u3066\u3001\u7d0d\u7a0e\u984d\u306e\u6700\u9069\u5316\u306b\u3064\u306a\u3052\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u7279\u5b9a\u53e3\u5ea7\u3068\u4e00\u822c\u53e3\u5ea7\u306e\u9055\u3044<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u7279\u5b9a\u53e3\u5ea7\u3068\u4e00\u822c\u53e3\u5ea7\u306f\u3001\u682a\u5f0f\u6295\u8cc7\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308b\u53e3\u5ea7\u5f62\u614b\u3067\u3059\u3002<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u7279\u5b9a\u53e3\u5ea7\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u304c\u6295\u8cc7\u5bb6\u306b\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u306e\u8a08\u7b97\u3084\u7d0d\u4ed8\u3092\u884c\u3046\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9593\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u4e00\u822c\u53e3\u5ea7\u306f\u6295\u8cc7\u5bb6\u81ea\u8eab\u304c\u58f2\u8cb7\u640d\u76ca\u3092\u8a08\u7b97\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u7279\u5b9a\u53e3\u5ea7\u306b\u306f\u3055\u3089\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u578b\u3068\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u578b\u304c\u3042\u308a\u3001\u524d\u8005\u306f\u8a3c\u5238\u4f1a\u793e\u304c\u81ea\u52d5\u7684\u306b\u7a0e\u91d1\u3092\u5dee\u3057\u5f15\u304f\u305f\u3081\u3001\u591a\u304f\u306e\u5834\u5408\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u3002\u4e00\u822c\u53e3\u5ea7\u306f\u3001\u8907\u6570\u306e\u8a3c\u5238\u4f1a\u793e\u3067\u306e\u53d6\u5f15\u3092\u4e00\u5143\u7ba1\u7406\u3057\u305f\u3044\u5834\u5408\u3084\u3001\u8a73\u7d30\u306a\u904b\u7528\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u305f\u3044\u6295\u8cc7\u5bb6\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u53e3\u5ea7\u306e\u9078\u629e\u306f\u3001\u6295\u8cc7\u30b9\u30bf\u30a4\u30eb\u3084\u7a0e\u52d9\u51e6\u7406\u306e\u5e0c\u671b\u306b\u5fdc\u3058\u3066\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class='fs-30 fs-mb-20 ff-gothic color-blue mb-30 fw-bold relative'><strong>\u682a\u5f0f\u58f2\u5374\u640d\u306e\u53d6\u308a\u6271\u3044<\/strong><\/h2><div class='w-100 border mb-30'><\/div>\n\n\n\n<p class=\"fs-title\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXfGvQwtuSzS2VZcGIxigvYQugWRFbZw9wtMsSOM8P09Oi9S_COuQBm5QwHCVHrLZgg1AUaeZ7-Co1tF9a5z_qiLg6HqGsO5A9qY3OezlceZeO47q7_YXIlhlUQubpZ6IMs0aTVZmxDPz3lSNOXvDz14omI89XUaSznznKk6tL7cKSj4w6cuEf4?key=BRPRo_BFia2_6BYaqppurA\" width=\"602\" height=\"503\" loading=\"lazy\" alt=\"\u682a\u5f0f\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u57fa\u790e\u77e5\u8b58\u3068\u7bc0\u7a0e\u5bfe\u7b56\"><\/p>\n\n\n\n<p class=\"fs-title\">\u682a\u5f0f\u58f2\u5374\u3067\u751f\u3058\u305f\u640d\u5931\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u901a\u3058\u3066\u7a0e\u91d1\u306e\u8efd\u6e1b\u306b\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002\u58f2\u5374\u3057\u305f\u5e74\u306e\u4ed6\u306e\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\u3068\u76f8\u6bba\u53ef\u80fd\u3067\u3001\u76f8\u6bba\u3057\u304d\u308c\u306a\u3044\u640d\u5931\u306f\u7fcc\u5e74\u4ee5\u964d3\u5e74\u9593\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5c06\u6765\u306e\u5229\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u3092\u6291\u3048\u308b\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u9069\u5207\u306a\u7533\u544a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/04_5.htm\">\u682a\u5f0f\u30fb\u914d\u5f53\u30fb\u5229\u5b50\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><br>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1474.htm\">No.1474\u2003\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'>\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6<\/h3><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u682a\u5f0f\u6295\u8cc7\u3067\u751f\u3058\u305f\u640d\u5931\u3092\u6709\u52b9\u6d3b\u7528\u3067\u304d\u308b\u5236\u5ea6\u3068\u3057\u3066\u3001\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/mark><\/strong>\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3068\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u5f53\u5e74\u306b\u767a\u751f\u3057\u305f\u682a\u5f0f\u58f2\u5374\u640d\u5931\u3092\u3001\u7fcc\u5e74\u4ee5\u964d3\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u3064\u307e\u308a\u3001\u4eca\u5e74\u306e\u640d\u5931\u3092\u6765\u5e74\u4ee5\u964d\u306e\u5229\u76ca\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308b\u306e\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6295\u8cc7\u5bb6\u306f\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u307e\u305f\u3001\u7e70\u8d8a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u4e0a\u624b\u304f\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u6226\u7565\u306e\u5e45\u304c\u5e83\u304c\u308a\u3001\u3088\u308a\u52b9\u7387\u7684\u306a\u8cc7\u7523\u904b\u7528\u304c\u53ef\u80fd\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/04_5.htm\">\u682a\u5f0f\u30fb\u914d\u5f53\u30fb\u5229\u5b50\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><br>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1465.htm\">No.1465\u2003\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931(\u8d64\u5b57)\u306e\u53d6\u6271\u3044\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u4ed6\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u682a\u5f0f\u58f2\u5374\u306b\u3088\u308b\u640d\u76ca\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/mark><\/strong>\u5177\u4f53\u7684\u306b\u306f\u3001\u682a\u5f0f\u58f2\u5374\u3067\u751f\u3058\u305f\u640d\u5931\u3092\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u306e\u4ed6\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u984d\u3092\u6291\u3048\u308b\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u305f\u3060\u3057\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u640d\u76ca\u901a\u7b97\u306b\u306f\u4e00\u5b9a\u306e\u5236\u9650\u304c\u3042\u308a\u3001\u682a\u5f0f\u58f2\u5374\u640d\u5931\u306f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u3068\u306e\u307f\u901a\u7b97\u53ef\u80fd\u3067\u3059\u3002<\/mark><\/strong>\u307e\u305f\u3001\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u5f53\u5e74\u5ea6\u3067\u901a\u7b97\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u640d\u5931\u3092\u7fcc\u5e74\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u3053\u308c\u306f\u6700\u59273\u5e74\u9593\u9069\u7528\u53ef\u80fd\u3067\u3001\u9577\u671f\u7684\u306a\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u640d\u76ca\u901a\u7b97\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3068\u7a0e\u52d9\u6226\u7565\u306e\u6700\u9069\u5316\u304c\u56f3\u308c\u308b\u305f\u3081\u3001\u682a\u5f0f\u6295\u8cc7\u3092\u884c\u3046\u3068\u304d\u306f\u91cd\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1465.htm\">No.1465\u2003\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931(\u8d64\u5b57)\u306e\u53d6\u6271\u3044\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h2 class='fs-30 fs-mb-20 ff-gothic color-blue mb-30 fw-bold relative'><strong>\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u6027\u3068\u624b\u9806<\/strong><\/h2><div class='w-100 border mb-30'><\/div>\n\n\n\n<p class=\"fs-title\">\u682a\u5f0f\u58f2\u5374\u3092\u884c\u3063\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u4e0b\u3067\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u3001\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u3067\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u7533\u544a\u4e0d\u8981\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u4e00\u822c\u53e3\u5ea7\u3084\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\uff09\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3084\u3001\u624b\u9806\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u306f\u3001\u4e3b\u306b\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u4ee5\u5916\u3067\u682a\u5f0f\u53d6\u5f15\u3092\u884c\u3063\u305f\u5834\u5408\u3067\u3059\u3002<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u4e00\u822c\u53e3\u5ea7\u3084\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\uff09\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u6295\u8cc7\u5bb6\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u307e\u305f\u3001\u8907\u6570\u306e\u8a3c\u5238\u4f1a\u793e\u3067\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u682a\u5f0f\u4ee5\u5916\u306e\u91d1\u878d\u5546\u54c1\u3068\u640d\u76ca\u901a\u7b97\u3092\u884c\u3046\u5834\u5408\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u306a\u304a\u3001\u682a\u5f0f\u58f2\u5374\u640d\u304c\u767a\u751f\u3057\u3066\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u3082\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u6295\u8cc7\u5bb6\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u901a\u3058\u3066\u9069\u5207\u306a\u7a0e\u52d9\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306f\u3001\u7279\u5b9a\u53e3\u5ea7\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u6717\u5831\u3068\u306a\u308a\u307e\u3059\u3002<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u7279\u5b9a\u53e3\u5ea7\u306e\u3046\u3061\u3001\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u53e3\u5ea7\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8a3c\u5238\u4f1a\u793e\u304c\u81ea\u52d5\u7684\u306b\u7a0e\u91d1\u306e\u8a08\u7b97\u3068\u7d0d\u4ed8\u3092\u884c\u3046\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u6295\u8cc7\u5bb6\u81ea\u8eab\u304c\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/mark><\/strong>\u3053\u308c\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u624b\u9593\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3057\u3001\u7a0e\u52d9\u51e6\u7406\u306e\u52b9\u7387\u5316\u3059\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u305f\u3060\u3057\u3001\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3068\u3057\u3066\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u7279\u5b9a\u53e3\u5ea7\u3067\u3042\u3063\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u53e3\u5ea7\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/mark><\/strong>\u307e\u305f\u3001\u8907\u6570\u306e\u8a3c\u5238\u4f1a\u793e\u3067\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4e00\u822c\u53e3\u5ea7\u3068\u7279\u5b9a\u53e3\u5ea7\u3092\u4f75\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u78ba\u5b9a\u7533\u544a\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u6295\u8cc7\u5bb6\u306f\u3001\u81ea\u8eab\u306e\u53d6\u5f15\u72b6\u6cc1\u3068\u53e3\u5ea7\u306e\u7a2e\u985e\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u4e0d\u660e\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u3084\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u78ba\u5b9a\u7533\u544a\u306e\u5177\u4f53\u7684\u306a\u624b\u9806<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806\u306f\u3001\u307e\u305a\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u304b\u3089\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306b\u30a2\u30af\u30bb\u30b9\u3057\u307e\u3059\u3002\u5fc5\u8981\u4e8b\u9805\u3092\u5165\u529b\u3057\u3001\u682a\u5f0f\u58f2\u5374\u306b\u95a2\u3059\u308b\u53ce\u652f\u3092\u6b63\u78ba\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u7279\u5b9a\u53e3\u5ea7\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u5165\u529b\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u4e00\u822c\u53e3\u5ea7\u306e\u5834\u5408\u306f\u3001\u500b\u3005\u306e\u53d6\u5f15\u8a18\u9332\u3092\u57fa\u306b\u8a08\u7b97\u3057\u305f\u7d50\u679c\u3092\u5165\u529b\u3057\u307e\u3059\u3002\u5165\u529b\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001\u5185\u5bb9\u3092\u5341\u5206\u306b\u78ba\u8a8d\u3057\u3001\u96fb\u5b50\u7533\u544a\uff08e-Tax\uff09\u307e\u305f\u306f\u66f8\u9762\u3067\u306e\u63d0\u51fa\u3092\u9078\u629e\u3057\u307e\u3059\u3002\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u304c\u5fc5\u8981\u3068\u306a\u308b\u3082\u306e\u306e\u3001\u624b\u7d9a\u304d\u304c\u7c21\u4fbf\u304b\u3064\u8fc5\u901f\u306b\u3067\u304d\u308b\u306e\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u66f8\u9762\u63d0\u51fa\u306e\u5834\u5408\u306f\u3001\u5fc5\u8981\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u90f5\u9001\u307e\u305f\u306f\u6301\u53c2\u3057\u307e\u3059\u3002<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u7533\u544a\u671f\u9650\u306f\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u3067\u3042\u308b\u305f\u3081\u3001\u4f59\u88d5\u3092\u6301\u3063\u3066\u6e96\u5099\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/mark><\/strong><br><br>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2024.htm\">No.2024\u2003\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h2 class='fs-30 fs-mb-20 ff-gothic color-blue mb-30 fw-bold relative'><strong>\u682a\u5f0f\u58f2\u5374\u306b\u95a2\u9023\u3059\u308b\u4ed6\u306e\u7a0e\u91d1<\/strong><\/h2><div class='w-100 border mb-30'><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"684\" src=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_291849458-1024x684.jpeg\" alt=\"\" class=\"wp-image-10042 img-fluid w-100 mb-5\" loading=\"lazy\"\/ loading=\"lazy\" alt=\"\u682a\u5f0f\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u57fa\u790e\u77e5\u8b58\u3068\u7bc0\u7a0e\u5bfe\u7b56\" srcset=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_291849458-1024x684.jpeg 1024w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_291849458-300x200.jpeg 300w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_291849458-768x513.jpeg 768w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_291849458-1536x1025.jpeg 1536w, https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_291849458-2048x1367.jpeg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"fs-title\">\u682a\u5f0f\u58f2\u5374\u306b\u95a2\u9023\u3059\u308b\u7a0e\u91d1\u306b\u306f\u3001\u914d\u5f53\u91d1\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u3084\u76f8\u7d9a\u30fb\u8d08\u4e0e\u6642\u306e\u682a\u5f0f\u8a55\u4fa1\u984d\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u304c\u3042\u308a\u307e\u3059\u3002\u914d\u5f53\u91d1\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u306620.315%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u306b\u306f\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u3001\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\u304c\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002\u76f8\u7d9a\u6642\u70b9\u3084\u8d08\u4e0e\u6642\u70b9\u306e\u682a\u4fa1\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7a0e\u91d1\u306f\u3001\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u8003\u616e\u4e8b\u9805\u3068\u306a\u308b\u305f\u3081\u3001\u9069\u5207\u306a\u7406\u89e3\u3068\u5bfe\u7b56\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/04_5.htm\">\u682a\u5f0f\u30fb\u914d\u5f53\u30fb\u5229\u5b50\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u914d\u5f53\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u914d\u5f53\u91d1\u306b\u3082\u682a\u5f0f\u58f2\u5374\u3068\u540c\u69d8\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u4ed5\u7d44\u307f\u306f\u5c11\u3057\u7570\u306a\u308a\u307e\u3059\u3002<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u914d\u5f53\u91d1\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u65b9\u5f0f\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u3068\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e2\u7a2e\u985e\u3067\u3059\u3002\u7dcf\u5408\u8ab2\u7a0e\u306f\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306f\u4ed6\u306e\u6240\u5f97\u3068\u306f\u5206\u96e2\u3057\u3066\u4e00\u5b9a\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u3067\u7d0d\u7a0e\u304c\u5b8c\u4e86\u3059\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u3002\u914d\u5f53\u91d1\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u4eba\u306e\u72b6\u6cc1\u3084\u6295\u8cc7\u65b9\u91dd\u306b\u5fdc\u3058\u3066\u6700\u9069\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u76f8\u7d9a\u30fb\u8d08\u4e0e\u6642\u306e\u682a\u5f0f\u306e\u7a0e\u91d1<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u76f8\u7d9a\u3084\u8d08\u4e0e\u306b\u3088\u308a\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8a55\u4fa1\u984d\u306b\u5fdc\u3058\u3066\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/mark><\/strong>\u76f8\u7d9a\u7a0e\u306f\u76f8\u7d9a\u306e\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306f\u8d08\u4e0e\u306e\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u3068\u975e\u4e0a\u5834\u682a\u5f0f\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u4e0a\u5834\u682a\u5f0f\u306f\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u30fb\u8d08\u4e0e\u6642\u306e\u5e02\u5834\u4fa1\u683c\u3067\u8a55\u4fa1\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u4f1a\u793e\u306e\u898f\u6a21\u3084\u696d\u7e3e\u306b\u5fdc\u3058\u3066\u8907\u96d1\u306a\u8a08\u7b97\u65b9\u6cd5\u304c\u7528\u3044\u3089\u308c\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306f\u7d2f\u9032\u8ab2\u7a0e\u65b9\u5f0f\u304c\u63a1\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u304c\u9ad8\u304f\u306a\u308b\u307b\u3069\u7a0e\u7387\u3082\u4e0a\u304c\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u306b\u306f\u57fa\u790e\u63a7\u9664\u304c\u3042\u308a\u3001\u4e00\u5b9a\u984d\u307e\u3067\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u8d08\u4e0e\u7a0e\u306b\u306f\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<\/mark><\/strong>\u76f8\u7d9a\u30fb\u8d08\u4e0e\u6642\u306e\u682a\u5f0f\u306b\u95a2\u3059\u308b\u7a0e\u91d1\u5bfe\u7b56\u3068\u3057\u3066\u306f\u3001\u751f\u524d\u8d08\u4e0e\u306e\u6d3b\u7528\u3084\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u5229\u7528\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\">No.4103\u2003\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h2 class='fs-30 fs-mb-20 ff-gothic color-blue mb-30 fw-bold relative'><strong>\u682a\u5f0f\u58f2\u5374\u306e\u7a0e\u91d1\u5bfe\u7b56<\/strong><\/h2><div class='w-100 border mb-30'><\/div>\n\n\n\n<p class=\"fs-title\">\u682a\u5f0f\u58f2\u5374\u306e\u7a0e\u91d1\u5bfe\u7b56\u3092\u8003\u3048\u308b\u3068\u304d\u3001NISA\u3084\u3064\u307f\u305f\u3066NISA\u306e\u6d3b\u7528\u304c\u52b9\u679c\u7684\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4e00\u5b9a\u984d\u307e\u3067\u306e\u6295\u8cc7\u5229\u76ca\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff08iDeCo\uff09\u3068\u306e\u4f75\u7528\u3082\u691c\u8a0e\u306b\u5024\u3059\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u6295\u8cc7\u3092\u884c\u3044\u3001\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u3092\u5206\u6563\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u30ea\u30b9\u30af\u3092\u6291\u3048\u3064\u3064\u7a0e\u91d1\u9762\u3067\u3082\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5404\u5236\u5ea6\u306b\u306f\u5229\u7528\u6761\u4ef6\u3084\u9650\u5ea6\u984d\u304c\u3042\u308b\u305f\u3081\u3001\u81ea\u8eab\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u9069\u5207\u306a\u9078\u629e\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>NISA\uff08\u5c11\u984d\u6295\u8cc7\u975e\u8ab2\u7a0e\u5236\u5ea6\uff09\u306e\u6d3b\u7528<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">NISA\uff08\u5c11\u984d\u6295\u8cc7\u975e\u8ab2\u7a0e\u5236\u5ea6\uff09\u306f\u3001\u682a\u5f0f\u6295\u8cc7\u306b\u304a\u3051\u308b\u7a0e\u91d1\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u306a\u624b\u6bb5\u3067\u3059\u3002<\/mark><\/strong>\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u5e74\u9593120\u4e07\u5186\u307e\u3067\u306e\u6295\u8cc7\u67a0\u5185\u3067\u5f97\u305f\u5229\u76ca\u3084\u914d\u5f53\u91d1\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002NISA\u306b\u306f\u4e00\u822cNISA\u3068\u3064\u307f\u305f\u3066NISA\u304c\u3042\u308a\u3001\u6295\u8cc7\u5bb6\u306e\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u3066\u9078\u629e\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u4e00\u822cNISA\u306f\u5e45\u5e83\u3044\u91d1\u878d\u5546\u54c1\u306b\u6295\u8cc7\u53ef\u80fd\u3067\u30015\u5e74\u9593\u306e\u975e\u8ab2\u7a0e\u671f\u9593\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u3064\u307f\u305f\u3066NISA\u306f\u9577\u671f\u30fb\u7a4d\u7acb\u30fb\u5206\u6563\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u76ee\u7684\u3067\u8a2d\u8a08\u3055\u308c\u300120\u5e74\u9593\u306e\u975e\u8ab2\u7a0e\u671f\u9593\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">NISA\u3092\u6d3b\u7528\u3059\u308c\u3070\u3001\u6295\u8cc7\u521d\u5fc3\u8005\u3067\u3082\u7a0e\u5236\u512a\u9047\u3092\u53d7\u3051\u306a\u304c\u3089\u8cc7\u7523\u5f62\u6210\u3092\u59cb\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/mark><\/strong>\u305f\u3060\u3057\u3001NISA\u306b\u306f\u5e74\u9593\u6295\u8cc7\u67a0\u3084\u975e\u8ab2\u7a0e\u671f\u9593\u306e\u5236\u9650\u304c\u3042\u308b\u305f\u3081\u3001\u81ea\u8eab\u306e\u6295\u8cc7\u8a08\u753b\u306b\u5408\u308f\u305b\u3066\u9069\u5207\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.fsa.go.jp\/policy\/nisa2\/know\/index.html\">NISA\u3092\u77e5\u308b\uff1aNISA\u7279\u8a2d\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\uff1a\u91d1\u878d\u5e81<\/a><\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u3064\u307f\u305f\u3066NISA\u306e\u7279\u5fb4<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u3064\u307f\u305f\u3066NISA\u306f\u3001\u5c11\u984d\u304b\u3089\u306e\u9577\u671f\u30fb\u7a4d\u7acb\u30fb\u5206\u6563\u6295\u8cc7\u3092\u652f\u63f4\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/mark><\/strong>\u5e74\u959340\u4e07\u5186\u307e\u3067\u306e\u6295\u8cc7\u67a0\u304c\u8a2d\u3051\u3089\u308c\u300120\u5e74\u9593\u306b\u308f\u305f\u308a\u904b\u7528\u76ca\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u5bfe\u8c61\u5546\u54c1\u306f\u3001\u9577\u671f\u306e\u8cc7\u7523\u5f62\u6210\u306b\u9069\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u306b\u9650\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u3084ETF\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u901a\u5e38\u306eNISA\u3068\u6bd4\u3079\u3001\u975e\u8ab2\u7a0e\u671f\u9593\u304c\u9577\u304f\u3001\u3088\u308a\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u306e\u8cc7\u7523\u5f62\u6210\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u307e\u305f\u3001\u5b9a\u671f\u7684\u306a\u7a4d\u7acb\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u3067\u3001\u4fa1\u683c\u5909\u52d5\u30ea\u30b9\u30af\u3092\u5206\u6563\u3055\u305b\u308b\u52b9\u679c\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\"><strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u3064\u307f\u305f\u3066NISA\u306f\u3001\u6295\u8cc7\u521d\u5fc3\u8005\u3084\u9577\u671f\u7684\u306a\u8cc7\u7523\u5f62\u6210\u3092\u76ee\u6307\u3059\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3001\u6709\u52b9\u306a\u9078\u629e\u80a2<\/mark><\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.fsa.go.jp\/policy\/nisa2\/know\/index.html\">NISA\u3092\u77e5\u308b\uff1aNISA\u7279\u8a2d\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\uff1a\u91d1\u878d\u5e81<\/a><\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>&nbsp;\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff08iDeCo\uff09\u3068\u306e\u4f75\u7528<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff08iDeCo\uff09\u3068\u682a\u5f0f\u6295\u8cc7\u3092\u4f75\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u52b9\u679c\u7684\u306a\u8cc7\u7523\u5f62\u6210\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff08iDeCo\uff09\u306f\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u304c\u3042\u308a\u3001\u62e0\u51fa\u6642\u306b\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/mark><\/strong>\u4e00\u65b9\u3001\u682a\u5f0f\u6295\u8cc7\u306f\u5e02\u5834\u306e\u52d5\u5411\u306b\u5fdc\u3058\u3066\u9ad8\u3044\u30ea\u30bf\u30fc\u30f3\u3092\u5f97\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u306e\u3001\u30ea\u30b9\u30af\u3082\u4ed8\u304d\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u305d\u306e\u305f\u3081\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u4e21\u8005\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u5b89\u5b9a\u6027\u3068\u6210\u9577\u6027\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u53d6\u308a\u3064\u3064\u3001\u7a0e\u5236\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/mark><\/strong>\u305f\u3060\u3057\u3001\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff08iDeCo\uff09\u306f\u539f\u524760\u6b73\u307e\u3067\u5f15\u304d\u51fa\u305b\u306a\u3044\u305f\u3081\u3001\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u306e\u904b\u7528\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u500b\u4eba\u306e\u8cc7\u7523\u72b6\u6cc1\u3084\u6295\u8cc7\u76ee\u7684\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306a\u914d\u5206\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/nenkin\/kyoshutsu\/ideco.html\">iDeCo\u306e\u6982\u8981 \uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n\n\n\n<h2 class='fs-30 fs-mb-20 ff-gothic color-blue mb-30 fw-bold relative'><strong>\u3088\u304f\u3042\u308b\u7591\u554f\u3068\u6ce8\u610f\u70b9<\/strong><\/h2><div class='w-100 border mb-30'><\/div>\n\n\n\n<p class=\"fs-title\">\u682a\u5f0f\u58f2\u5374\u306b\u95a2\u3059\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u3044\u304f\u3064\u304b\u306e\u7591\u554f\u70b9\u3084\u6ce8\u610f\u3059\u3079\u304d\u4e8b\u9805\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u54e1\u304c\u526f\u696d\u3068\u3057\u3066\u682a\u5f0f\u6295\u8cc7\u3092\u884c\u3046\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426\u3084\u6240\u5f97\u533a\u5206\u306b\u6c17\u3092\u3064\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6d77\u5916\u682a\u5f0f\u306e\u58f2\u5374\u6642\u306b\u306f\u3001\u70ba\u66ff\u5909\u52d5\u306e\u5f71\u97ff\u3082\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u307e\u305f\u3001\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3068\u682a\u5f0f\u53d6\u5f15\u3067\u306f\u7a0e\u91d1\u306e\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u70b9\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3067\u3001\u5186\u6ed1\u306a\u6295\u8cc7\u6d3b\u52d5\u3068\u9069\u5207\u306a\u7d0d\u7a0e\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u3088\u304f\u3042\u308b\u7591\u554f\u3092\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u305f\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u4f1a\u793e\u54e1\u306e\u526f\u696d\u3068\u3057\u3066\u306e\u682a\u5f0f\u6295\u8cc7\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306f\uff1f<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u4f1a\u793e\u54e1\u304c\u526f\u696d\u3068\u3057\u3066\u682a\u5f0f\u6295\u8cc7\u3092\u884c\u3046\u5834\u5408\u3001\u7a0e\u91d1\u306e\u53d6\u308a\u6271\u3044\u306b\u306f\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u7d66\u4e0e\u6240\u5f97\u3068\u682a\u5f0f\u58f2\u5374\u76ca\u306f\u5225\u3005\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/mark><\/strong>\u682a\u5f0f\u58f2\u5374\u76ca\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u300120.315%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u305f\u3060\u3057\u3001\u7279\u5b9a\u53e3\u5ea7\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u304c\u81ea\u52d5\u7684\u306b\u8a08\u7b97\u30fb\u7d0d\u7a0e\u3057\u3066\u304f\u308c\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u526f\u696d\u306e\u53ce\u5165\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u6295\u8cc7\u3092\u59cb\u3081\u308b\u524d\u306b\u57fa\u672c\u7684\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/04_5.htm\">\u682a\u5f0f\u30fb\u914d\u5f53\u30fb\u5229\u5b50\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><br>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2019\/kisairei\/sp\/pdf\/03.pdf\">\u30b9\u30de\u30db\u3067\u78ba\u5b9a\u7533\u544a\uff08\u526f\u696d\u7de8\uff09<\/a><\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u6d77\u5916\u682a\u5f0f\u306e\u58f2\u5374\u3068\u7a0e\u91d1\u3068\u95a2\u4fc2\u306f\uff1f<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u6d77\u5916\u682a\u5f0f\u306e\u58f2\u5374\u3082\u56fd\u5185\u682a\u5f0f\u3068\u540c\u69d8\u306b\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u70ba\u66ff\u5909\u52d5\u306e\u5f71\u97ff\u3084\u4e8c\u91cd\u8ab2\u7a0e\u306e\u554f\u984c\u306a\u3069\u3001\u72ec\u81ea\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u58f2\u5374\u76ca\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u539f\u5247\u3068\u3057\u306620.315%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/mark><\/strong>\u305f\u3060\u3057\u3001\u70ba\u66ff\u5dee\u76ca\u3082\u542b\u3081\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u5186\u5b89\u6642\u306b\u306f\u601d\u308f\u306c\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u3082\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u307e\u305f\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u6d77\u5916\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/mark><\/strong>\u305d\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306e\u3068\u304d\u306f\u3001\u53d6\u5f15\u901a\u8ca8\u3068\u5186\u8ca8\u306e\u63db\u7b97\u30ec\u30fc\u30c8\u306b\u6ce8\u610f\u3057\u3001\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u6d77\u5916\u682a\u5f0f\u6295\u8cc7\u3092\u884c\u3046\u3068\u304d\u306f\u3001\u3053\u308c\u3089\u306e\u7a0e\u52d9\u4e0a\u306e\u8907\u96d1\u3055\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u8a18\u9332\u7ba1\u7406\u3068\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u3092\u5fc3\u304c\u3051\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"fs-title\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/04_5.htm\">\u682a\u5f0f\u30fb\u914d\u5f53\u30fb\u5229\u5b50\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<div class='d-flex gap-2 mb-25 align-items-center f-sub'><div class='triangle'><\/div><h3 class='fs-25 ff-gothic fs-mb-18 fw-bold'><strong>\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3068\u306e\u7a0e\u91d1\u306e\u9055\u3044\u306f\uff1f<\/strong><\/h3><\/div>\n\n\n\n<p class=\"fs-title\">\u682a\u5f0f\u58f2\u5374\u3068\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3067\u306f\u3001\u7a0e\u91d1\u306e\u53d6\u308a\u6271\u3044\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u682a\u5f0f\u58f2\u5374\u306e\u5229\u76ca\u306f\u300c\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u7a0e\u7387\u306f\u4e00\u5f8b20.315%\u3067\u3059\u3002\u4e00\u65b9\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306e\u5229\u76ca\u306f\u300c\u96d1\u6240\u5f97\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u6240\u5f97\u7a0e\u306e\u7d2f\u9032\u8ab2\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"fs-title\">\u307e\u305f\u3001\u682a\u5f0f\u58f2\u5374\u640d\u306f\u4ed6\u306e\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u306e\u58f2\u5374\u76ca\u3068\u76f8\u6bba\u3067\u304d\u308b\u3082\u306e\u306e\u3001<strong><mark style=\"background-color:#fcb900\" class=\"has-inline-color\">\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306e\u640d\u5931\u306f\u4ed6\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/mark><\/strong>\u3055\u3089\u306b\u3001<strong><mark style=\"background-color:#fcb900\" 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/04_5.htm\">\u682a\u5f0f\u30fb\u914d\u5f53\u30fb\u5229\u5b50\u3068\u7a0e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h2 class='fs-30 fs-mb-20 ff-gothic color-blue mb-30 fw-bold relative'><strong>\u6700\u65b0\u306e\u7a0e\u5236\u6539\u6b63\u3068\u4eca\u5f8c\u306e\u52d5\u5411<\/strong><\/h2><div class='w-100 border mb-30'><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_518001042-1024x683.jpeg\" alt=\"\" class=\"wp-image-10045 img-fluid w-100 mb-5\" loading=\"lazy\"\/ loading=\"lazy\" alt=\"\u682a\u5f0f\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u57fa\u790e\u77e5\u8b58\u3068\u7bc0\u7a0e\u5bfe\u7b56\" srcset=\"https:\/\/dym.asia\/media\/wp-content\/uploads\/2024\/12\/AdobeStock_518001042-1024x683.jpeg 1024w, 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