{"id":3735,"date":"2020-06-22T10:00:02","date_gmt":"2020-06-22T01:00:02","guid":{"rendered":"https:\/\/t-zei.jp\/content\/?p=3735"},"modified":"2026-03-26T14:57:31","modified_gmt":"2026-03-26T05:57:31","slug":"%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%e3%81%af%e3%81%a9%e3%82%93%e3%81%aa%e7%a8%8e%e9%87%91%ef%bc%9f%e7%94%a8%e9%80%94%e3%82%84%e7%a8%8e%e7%8e%87%e3%80%81%e8%a8%88%e7%ae%97","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/special-incometax-for-reconstruction\/","title":{"rendered":"\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u3069\u3093\u306a\u7a0e\u91d1\uff1f\u7528\u9014\u3084\u7a0e\u7387\u3001\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u306e\u57fa\u790e\u77e5\u8b58"},"content":{"rendered":"<p>2013\u5e74\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u306b\u300c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u304c\u8ab2\u305b\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u3054\u5b58\u77e5\u3067\u3057\u305f\u304b\uff1f\u7d66\u4e0e\u660e\u7d30\u66f8\u306a\u3069\u3067\u540d\u524d\u306f\u77e5\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u7528\u9014\u3084\u7a0e\u7387\u306a\u3069\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u3089\u306a\u3044\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3082\u3061\u308d\u3093\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u3082\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u77e5\u8b58\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div 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id=\"i-7\">\u57fa\u6e96\u6240\u5f97\u7a0e\u984d<\/span><\/h3>\n<p>\u500b\u4eba\u306e\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306f\u3001\u5c45\u4f4f\u8005\u3068\u975e\u5c45\u4f4f\u8005\u3067\u533a\u5206\u3055\u308c\u3066\u304a\u308a\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u5c45\u4f4f\u8005\u306e\u5834\u5408<br \/>\n\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u5c45\u4f4f\u8005\uff1a\u3059\u3079\u3066\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u984d<br \/>\n\u975e\u6c38\u4f4f\u8005\uff1a\u56fd\u5185\u6e90\u6cc9\u5fb4\u53ce\u53ca\u3073\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u306e\u3046\u3061\u56fd\u5185\u6255\u306e\u3082\u306e\u53c8\u306f\u56fd\u5185\u306b\u9001\u91d1\u3055\u308c\u305f\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u984d<\/p>\n<p>\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408<br 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id=\"i-9\">\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d\u306e\u7a0e\u7387\u3068\u8a08\u7b97\u5f0f<\/span><\/h3>\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u7a0e\u91d1\u984d\u306e2.1%\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u300c\u6240\u5f97\u7a0e\u984d\u300d\u3067\u3042\u3063\u3066\u300c\u6240\u5f97\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u300c\u6240\u5f97\u7a0e\u984d\u00d72.1%\uff1d\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u3001\u540c\u3058\u304f\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u6240\u5f97\u7a0e\u3068\u5408\u308f\u305b\u3066\u7d0d\u4ed8\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u300c\u5408\u8a08\u7a0e\u7387\u300d\u3068\u3057\u3066\u7a0e\u7387\u3092\u7b97\u51fa\u3059\u308b\u8a08\u7b97\u5f0f\u3067\u3082\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u6c42\u3081\u3066\u3044\u304f\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5408\u8a08\u7a0e\u7387\u3092\u7528\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u652f\u6255\u3044\u91d1\u984d\u7b49\u00d7\u5408\u8a08\u7a0e\u7387\uff08%\uff09\uff1d\u6e90\u6cc9\u5fb4\u53ce\u3059\u3079\u304d\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u984d\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002\u3053\u306e\u8a08\u7b97\u5f0f\u306e\u5408\u8a08\u7a0e\u7387\u306f\u3001\u300c\u6240\u5f97\u7a0e\u7387\uff08%\uff09\u00d7102.1%\uff1d\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u7a0e\u7387\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6240\u5f97\u7a0e\u7387\u306b\u5fdc\u3058\u305f\u5408\u8a08\u7a0e\u7387\uff08\u6240\u5f97\u7a0e\u7387\uff08%\uff09\u00d7102.1%\uff09\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u3088\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u6240\u5f97\u7a0e\u73875%\uff1a\u5408\u8a08\u7a0e\u73875.105%<br \/>\n\u30fb\u6240\u5f97\u7a0e\u73877%\uff1a\u5408\u8a08\u7a0e\u73877.147%<br \/>\n\u30fb\u6240\u5f97\u7a0e\u738710%\uff1a\u5408\u8a08\u7a0e\u738710.21%<br \/>\n\u30fb\u6240\u5f97\u7a0e\u738715%\uff1a\u5408\u8a08\u7a0e\u738715.315%<br \/>\n\u30fb\u6240\u5f97\u7a0e\u738716%\uff1a\u5408\u8a08\u7a0e\u738716.336%<br \/>\n\u30fb\u6240\u5f97\u7a0e\u738718%\uff1a\u5408\u8a08\u7a0e\u738718.378%<br \/>\n\u30fb\u6240\u5f97\u7a0e\u738720%\uff1a\u5408\u8a08\u7a0e\u738720.42%<\/p>\n<h3><span id=\"i-10\">\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d\u306e\u7d0d\u4ed8\u65b9\u6cd5\u3068\u7d0d\u4ed8\u671f\u9650<\/span><\/h3>\n<p>\u4e8b\u696d\u6240\u306f\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u3092\u3001\u6307\u5b9a\u3055\u308c\u305f\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7ba1\u8f44\u5730\u533a\u306e\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3001\u3082\u3057\u304f\u306f\u6700\u5bc4\u308a\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u306b\u3066\u7d0d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u7d0d\u4ed8\u671f\u9650\u306f\u3001\u7d66\u4e0e\u306a\u3069\u3092\u652f\u6255\u3063\u305f\u65e5\u306e\u7fcc\u670810\u65e5\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7d0d\u4ed8\u671f\u9650\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u4e8b\u696d\u6240\u306e\u5834\u5408\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u534a\u5e74\u5206\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u30011\u6708\uff5e6\u6708\u307e\u3067\u306e\u534a\u5e74\u5206\u306f7\u670810\u65e5\u30017\u6708\uff5e12\u6708\u306e\u534a\u5e74\u5206\u306f1\u670820\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-11\">\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u300c\u4e88\u5b9a\u7d0d\u7a0e\u300d\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u300c\u4e88\u5b9a\u7d0d\u7a0e\u300d\u3068\u306f\u3001\u305d\u306e\u5e74\u306e\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e00\u90e8\u3092\u3042\u3089\u304b\u3058\u3081\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u305d\u306e\u5e74\u306e5\u670815\u65e5\u6642\u70b9\u3067\u78ba\u5b9a\u3057\u3066\u3044\u308b\u524d\u5e74\u5206\u306e\u6240\u5f97\u91d1\u984d\u3084\u7a0e\u984d\u306a\u3069\u3092\u3082\u3068\u3068\u3057\u305f\u4e88\u5b9a\u7d0d\u7a0e\u57fa\u6e96\u984d\u304c15\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u3001\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u5236\u5ea6\u306f\u4efb\u610f\u3067\u9078\u629e\u3067\u304d\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u4e88\u5b9a\u7d0d\u7a0e\u3067\u7d0d\u3081\u308b\u3088\u3046\u9023\u7d61\u3092\u53d7\u3051\u305f\u65b9\u306e\u307f\u304c\u3001\u4e88\u5b9a\u7d0d\u7a0e\u3067\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span 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