{"id":3535,"date":"2020-05-15T11:07:43","date_gmt":"2020-05-15T02:07:43","guid":{"rendered":"https:\/\/t-zei.jp\/content\/?p=3535"},"modified":"2020-05-15T11:09:29","modified_gmt":"2020-05-15T02:09:29","slug":"%e9%80%80%e8%81%b7%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%af%e5%bf%85%e8%a6%81%ef%bc%9f%e9%80%80%e8%81%b7%e9%87%91%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%a7%e7%a8%8e%e9%87%91%e3%81%8c%e6%88%bb","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/tax-return-05\/","title":{"rendered":"\u9000\u8077\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f\u9000\u8077\u91d1\u78ba\u5b9a\u7533\u544a\u3067\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u306e\u306f\u3069\u3093\u306a\u4eba\uff1f"},"content":{"rendered":"<p>\u4eca\u307e\u3067\u52e4\u3081\u3066\u304d\u305f\u4f1a\u793e\u3092\u9000\u8077\u3059\u308b\u969b\u306b\u306f\u3001\u52e4\u52d9\u5e74\u6570\u306b\u5fdc\u3058\u3066\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u9000\u8077\u91d1\u306f\u57fa\u672c\u7684\u306b\u4f1a\u793e\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u3059\u308b\u305f\u3081\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u304c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3084\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3082\u3057\u305f\u307b\u3046\u304c\u3088\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3084\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div 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id=\"i-4\">\u9000\u8077\u6240\u5f97\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e<\/span><\/h3>\n<p>\u901a\u5e38\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306f\u300c\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u300d\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u9000\u8077\u6240\u5f97\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u306f\u300c\u5206\u96e2\u8ab2\u7a0e\u300d\u3068\u3044\u3046\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u72ec\u7acb\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u9000\u8077\u6240\u5f97\u306e\u7a0e\u7387\u3092\u8efd\u6e1b\u3055\u305b\u3066\u3044\u307e\u3059\u3002\u9000\u8077\u6240\u5f97\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u306f\u3001\u300c\u9000\u8077\u6240\u5f97\u00d7\u7a0e\u7387\uff0d\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002\u6240\u5f97\u306b\u5fdc\u3058\u305f\u7a0e\u7387\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u304c1,000\u5186\u304b\u30891,949,000\u5186\u307e\u3067\u306e\u5834\u5408<br 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\/>\n\u63a7\u9664\u984d\uff1a1,536,000\u5186<\/p>\n<p>\u30fb\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u304c18,000,000\u5186\u304b\u308939,999,000\u5186\u307e\u3067\u306e\u5834\u5408<br \/>\n\u7a0e\u7387\uff1a40%<br \/>\n\u63a7\u9664\u984d\uff1a2,796,000\u5186<\/p>\n<p>\u30fb\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u304c40,000,000\u5186\u4ee5\u4e0a\u306e\u5834\u5408<br \/>\n\u7a0e\u7387\uff1a45%<br \/>\n\u63a7\u9664\u984d\uff1a4,796,000\u5186<\/p>\n<h3><span id=\"i-5\">\u9000\u8077\u6240\u5f97\u306b\u304b\u304b\u308b\u4f4f\u6c11\u7a0e<\/span><\/h3>\n<p>\u9000\u8077\u6240\u5f97\u306b\u304b\u304b\u308b\u4f4f\u6c11\u7a0e\u306f\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u540c\u69d8\u3001\u9000\u8077\u6240\u5f97\u306b10%\u3092\u304b\u3051\u305f\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u300110%\u306e\u3046\u30616%\u306f\u5e02\u753a\u6751\u7a0e\uff08\u7279\u5225\u533a\u6c11\u7a0e\uff09\u30014%\u304c\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\uff08\u90fd\u6c11\u7a0e\uff09\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">\u9000\u8077\u91d1\u3092\u78ba\u5b9a\u7533\u544a\u3057\u305f\u307b\u3046\u304c\u3088\u30443\u3064\u306e\u30b1\u30fc\u30b9<\/span><\/h2>\n<p>\u5148\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u4e00\u822c\u7684\u306b\u9000\u8077\u91d1\u306f\u4f1a\u793e\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u3059\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u4e2d\u306b\u306f\u4f8b\u5916\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3084\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u304a\u5f97\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u9000\u8077\u91d1\u3092\u78ba\u5b9a\u7533\u544a\u3057\u305f\u307b\u3046\u304c\u3088\u30444\u3064\u306e\u30b1\u30fc\u30b9\u3092\u8a73\u3057\u304f\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"1\">\u30b1\u30fc\u30b91\uff1a\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/span><\/h3>\n<p>\u901a\u5e38\u3001\u4f1a\u793e\u3092\u9000\u8077\u3059\u308b\u3068\u304d\u306b\u306f\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u3053\u306e\u7533\u544a\u66f8\u306b\u306f\u3001\u9000\u8077\u91d1\u3092\u53d7\u53d6\u308b\u4eba\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u306a\u3069\u306e\u57fa\u672c\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b\u3053\u3068\u306b\u52a0\u3048\u3001\u5225\u306e\u4f1a\u793e\u3067\u3082\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u66f8\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u306f\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u306a\u3044\u30b1\u30fc\u30b9\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u7a00\u306b\u3042\u308a\u307e\u3059\u3002\u3082\u3057\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u4f1a\u793e\u3084\u7a0e\u52d9\u7f72\u306f\u305d\u306e\u4eba\u304c\u307b\u304b\u306e\u4f1a\u793e\u304b\u3089\u9000\u8077\u6240\u5f97\u3092\u53d7\u53d6\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u6b63\u3057\u3044\u9000\u8077\u6240\u5f97\u304c\u5206\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u4e00\u5f8b20.42%\u3068\u3044\u3046\u975e\u5e38\u306b\u9ad8\u3044\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6240\u5f97\u7a0e\u306e\u6255\u3044\u904e\u304e\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u7d0d\u3081\u3059\u304e\u305f\u6240\u5f97\u7a0e\u306e\u4e00\u90e8\u304c\u623b\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u304c\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u304b\u3069\u3046\u304b\u899a\u3048\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u3067\u767a\u884c\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u91d1\u984d\u3068\u3001\u4e0a\u8a18\u3067\u5148\u8ff0\u3057\u305f\u9000\u8077\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span 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id=\"3-2\">\u30b1\u30fc\u30b93\uff1a\u518d\u5c31\u8077\u3092\u3057\u305f\u304c\u53ce\u5165\u304c\u5927\u304d\u304f\u6e1b\u5c11\u3057\u305f\u5834\u5408<\/span><\/h3>\n<p>\u518d\u5c31\u8077\u3092\u3057\u3066\u3082\u5e74\u9593\u306e\u53ce\u5165\u304c\u5c11\u306a\u304f\u306a\u3063\u305f\u3053\u3068\u3067\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u518d\u5c31\u8077\u3092\u3057\u306a\u304b\u3063\u305f\u306e\u3068\u540c\u3058\u3088\u3046\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4ee5\u524d\u306f\u6b63\u793e\u54e1\u3068\u3057\u3066\u52e4\u3081\u3066\u3044\u305f\u304c\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306e\u96c7\u7528\u5f62\u614b\u3067\u8ee2\u8077\u3057\u305f\u5834\u5408\u3082\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8ee2\u8077\u5148\u3067\u306f\u3001\u524d\u8077\u5206\u3082\u542b\u3081\u305f\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u304f\u308c\u307e\u3059\u306e\u3067\u3001\u5fc5\u305a\u3057\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u9000\u8077\u3059\u308b\u969b\u306b\u52e4\u52d9\u5148\u3067\u767a\u884c\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3066\u7528\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"4\">\u30b1\u30fc\u30b94\uff1a\u526f\u696d\u3067\u8d64\u5b57\u304c\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p>\u6700\u8fd1\u306f\u81ea\u7531\u306a\u50cd\u304d\u65b9\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u672c\u696d\u306e\u4f1a\u793e\u54e1\u3068\u3057\u3066\u50cd\u304d\u306a\u304c\u3089\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u65b9\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u30cd\u30c3\u30c8\u4e8b\u696d\u3084\u4e0d\u52d5\u7523\u6295\u8cc7\u3001\u682a\u6295\u8cc7\u306a\u3069\u306e\u526f\u696d\u304c\u8d64\u5b57\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u9000\u8077\u6240\u5f97\u3068\u76f8\u6bba\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u9084\u4ed8\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u4e0d\u52d5\u7523\u6295\u8cc7\u3084\u4e8b\u696d\u6240\u5f97\u304c\u8d64\u5b57\u306e\u5834\u5408\u306f\u3001\u300c\u640d\u76ca\u901a\u7b97\u300d\u3068\u3044\u3046\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u304b\u3089\u8d64\u5b57\u3092\u5dee\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u640d\u76ca\u901a\u7b97\u3067\u76f8\u6bba\u3059\u308b\u6240\u5f97\u306f\u9806\u756a\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305a\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304d\u3001\u305d\u308c\u3067\u3082\u8d64\u5b57\u304c\u6b8b\u3063\u3066\u3057\u307e\u3046\u5834\u5408\u306f\u3001\u9000\u8077\u6240\u5f97\u304b\u3089\u5dee\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8907\u96d1\u306a\u4ed5\u7d44\u307f\u306e\u5236\u5ea6\u306a\u306e\u3067\u3001\u4f1a\u8a08\u306e\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u78ba\u5b9a\u7533\u544a\u3092\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-6\">\u9000\u8077\u91d1\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308b\u624b\u7d9a\u304d\u306e\u65b9\u6cd5<\/span><\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u671f\u9593\u306f\u3001\u6bce\u5e742\u670816\u65e5\uff5e3\u670815\u65e5\u3068\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\uff08\u4ee4\u548c2\u5e74\u5ea6\u306b\u3064\u304d\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u62e1\u5927\u4e88\u9632\u306b\u4f34\u3044\u3001\u78ba\u5b9a\u7533\u544a\u671f\u9593\u304c\u5ef6\u9577\u3057\u3066\u3044\u307e\u3059\uff09\u305d\u306e\u305f\u3081\u3001\u5e74\u306e\u306f\u3058\u3081\u306b\u9000\u8077\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u307e\u3067\u9577\u3044\u671f\u9593\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5fd8\u308c\u3066\u3057\u307e\u3044\u304c\u3061\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u3001\u5fd8\u308c\u305a\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u3067\u306f\u3001\u9000\u8077\u91d1\u306f\u3069\u306e\u3088\u3046\u306b\u78ba\u5b9a\u7533\u544a\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u305d\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"i-7\">\u9000\u8077\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/h3>\n<p>\u9000\u8077\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u306b\u306f\u3001\u6b21\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u4e8b\u524d\u306b\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u7533\u544a\u66f8\u7b2c\u4e09\u8868<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u76f4\u63a5\u7528\u7d19\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3057\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u5370\u5237\u3057\u305f\u3082\u306e\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u624b\u7d9a\u304d\u3092\u884c\u3046e-tax\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7968<br \/>\n\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u52e4\u52d9\u5148\u304b\u3089\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u767a\u884c\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u3002\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u6642\u70b9\u307e\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u767a\u884c\u3092\u52e4\u52d9\u5148\u3078\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30fb\u652f\u6255\u8abf\u66f8\uff08\u526f\u696d\u3092\u3057\u3066\u3044\u305f\u5834\u5408\uff09<br \/>\n\u6240\u5f97\u7a0e\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5831\u916c\u984d\u304c\u3001\u4e00\u5b9a\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u652f\u6255\u8abf\u66f8\u306e\u63d0\u51fa\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u3059\u3079\u3066\u306e\u4eba\u304c\u5fc5\u305a\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u30fb\u5404\u7a2e\u63a7\u9664\u306b\u5fc5\u8981\u306a\u66f8\u985e<br \/>\n\u5404\u7a2e\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001\u751f\u547d\u4fdd\u967a\u6599\u306a\u3069\u306e\u63a7\u9664\u8a3c\u660e\u66f8\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u66f8\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30fb\u901a\u5e33\u3068\u5370\u9451<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306b\u306f\u3001\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3068\u304d\u306e\u53e3\u5ea7\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u3002\u53e3\u5ea7\u756a\u53f7\u304c\u5206\u304b\u308b\u901a\u5e33\u3068\u8a8d\u5370\u3092\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"i-8\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/span><\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f\u3001\u69d8\u5f0fA\u3068\u69d8\u5f0fB\u306e2\u7a2e\u985e\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u69d8\u5f0fA\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u4e3b\u306b\u7d66\u4e0e\u6240\u5f97\u8005\u3084\u516c\u7684\u5e74\u91d1\u3001\u96d1\u6240\u5f97\u8005\u306e\u65b9\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4e00\u822c\u7684\u306a\u4f1a\u793e\u54e1\u3001\u30d1\u30fc\u30c8\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306e\u65b9\u304c\u5229\u7528\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u9000\u8077\u91d1\u306e\u78ba\u5b9a\u7533\u544a\u3067\u3042\u308c\u3070\u3001\u69d8\u5f0fA\u306e\u5229\u7528\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u69d8\u5f0fB\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u6240\u5f97\u306e\u5236\u9650\u304c\u306a\u3044\u306e\u3067\u8ab0\u3067\u3082\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5e74\u959315\u4e07\u5186\u4ee5\u4e0a\u306e\u526f\u53ce\u5165\u304c\u3042\u308b\u65b9\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306a\u3069\u306f\u69d8\u5f0fB\u306e\u5229\u7528\u306b\u306a\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u306e\u69d8\u5f0f\u3092\u5229\u7528\u3059\u308b\u306b\u3057\u3066\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u652f\u6255\u91d1\u984d\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u306e\u91d1\u984d\u3001\u6240\u5f97\u91d1\u984d\u306a\u3069\u306e\u60c5\u5831\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u300c\u7d66\u4e0e\u300d\u306e\u6b04\u306e\u6240\u5f97\u91d1\u984d\u306b\u95a2\u3057\u3066\u306f\u3001\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u305f\u8a08\u7b97\u5f0f\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7d66\u4e0e\u306a\u3069\u306e\u53ce\u5165\u91d1\u984d\u304c1,800,000\u5186\u4ee5\u4e0b\uff1a\u53ce\u5165\u91d1\u984d\u00d740%\uff08650,000\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306f\u3001650,000\u5186\uff09<\/p>\n<p>\u30fb\u7d66\u4e0e\u306a\u3069\u306e\u53ce\u5165\u91d1\u984d\u304c1,800,000\u5186\u8d85\uff5e3,600,000\u5186\u4ee5\u4e0b\uff1a\u53ce\u5165\u91d1\u984d\u00d730\uff05\uff0b180,000\u5186<\/p>\n<p>\u30fb\u7d66\u4e0e\u306a\u3069\u306e\u53ce\u5165\u91d1\u984d\u304c3,600,000\u5186\u8d85\uff5e6,600,000\u5186\u4ee5\u4e0b\uff1a\u53ce\u5165\u91d1\u984d\u00d720\uff05\uff0b540,000\u5186<\/p>\n<p>\u30fb\u7d66\u4e0e\u306a\u3069\u306e\u53ce\u5165\u91d1\u984d\u304c6,600,000\u5186\u8d85\uff5e10,000,000\u5186\u4ee5\u4e0b\uff1a\u53ce\u5165\u91d1\u984d\u00d710\uff05\uff0b1,200,000\u5186<\/p>\n<p>\u30fb\u7d66\u4e0e\u306a\u3069\u306e\u53ce\u5165\u91d1\u984d\u304c10,000,000\u5186\u8d85\uff1a2,200,000\u5186\uff08\u4e0a\u9650\uff09<\/p>\n<h2><span id=\"5\">\u9000\u8077\u91d1\u306e\u78ba\u5b9a\u7533\u544a\u306f5\u5e74\u524d\u307e\u3067\u9061\u308b\u3053\u3068\u304c\u53ef\u80fd\uff01<\/span><\/h2>\n<p>\u9000\u8077\u91d1\u306e\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u9000\u8077\u91d1\u306b\u5bfe\u3059\u308b\u9084\u4ed8\u91d1\u306e\u5c4a\u51fa\u306f\u904e\u53bb5\u5e74\u524d\u307e\u3067\u9061\u3063\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u5834\u5408\u306f\u30015\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u5fc3\u5f53\u305f\u308a\u304c\u3042\u308b\u306a\u3089\u78ba\u5b9a\u7533\u544a\u3092\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-9\">\u9000\u8077\u91d1\u306f\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308b<\/span><\/h2>\n<p>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3068\u306f\u3001\u81ea\u5206\u304c\u9078\u3093\u3060\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u5bc4\u9644\u3092\u3059\u308b\u3068\u3001\u7a0e\u91d1\u9084\u4ed8\u30fb\u63a7\u9664\u4e0a\u9650\u984d\u5185\u306b\u95a2\u3057\u3066\u30012,000\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u7a0e\u91d1\u304c\u63a7\u9664\u3055\u308c\u308b\u3057\u304f\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5bc4\u9644\u3092\u3057\u305f\u5730\u65b9\u81ea\u6cbb\u4f53\u304b\u3089\u306f\u8fd4\u793c\u54c1\u3001\u3064\u307e\u308a\u3001\u7279\u7523\u54c1\u3092\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u8fd1\u5e74\u8a71\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u5bc4\u9644\u3092\u3059\u308b\u3053\u3068\u3067\u7279\u7523\u54c1\u304c\u3082\u3089\u3048\u308b\u304a\u5f97\u5236\u5ea6\u3067\u3042\u308b\u3053\u3068\u306b\u52a0\u3048\u3001\u9000\u8077\u91d1\u306e\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5148\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u4f4f\u6c11\u7a0e\u3084\u6240\u5f97\u7a0e\u306f\u5206\u96e2\u8ab2\u7a0e\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u4e0a\u9650\u984d\u306b\u5f71\u97ff\u3059\u308b\u30b1\u30fc\u30b9\u3068\u3057\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3067\u3059\u304b\u3089\u3001\u4e8b\u524d\u306b\u81ea\u6cbb\u4f53\u306b\u554f\u3044\u5408\u308f\u305b\u3092\u3057\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u4e0a\u9650\u984d\u3092\u78ba\u8a8d\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2><span 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