{"id":730,"date":"2021-05-06T00:29:45","date_gmt":"2021-05-05T15:29:45","guid":{"rendered":"https:\/\/lessis.jp\/?p=730"},"modified":"2022-09-23T17:05:20","modified_gmt":"2022-09-23T08:05:20","slug":"%e8%a2%ab%e6%89%b6%e9%a4%8a%e8%80%85%e3%81%ae%e9%85%8d%e5%81%b6%e8%80%85%e3%81%ab%e8%b3%87%e7%94%a3%e9%81%8b%e7%94%a8%e3%81%97%e3%81%a6%e3%82%82%e3%82%89%e3%81%a3%e3%81%a6%e7%af%80%e7%a8%8e%e3%81%97","status":"publish","type":"post","link":"https:\/\/lessis.jp\/?p=730","title":{"rendered":"\u88ab\u6276\u990a\u8005\u306e\u914d\u5076\u8005\u306b\u8cc7\u7523\u904b\u7528\u3057\u3066\u3082\u3089\u3063\u3066\u7bc0\u7a0e\u3057\u3088\u3046"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/lh3.googleusercontent.com\/pw\/ACtC-3fU5EzXRcbwmHds0PDlpZaNu3pWSWKPY4lfGB9H8D7fsWxn49igDedrNja7SBdLz8s9gItlqI5o3T_wpGqCkev5BBMAnTqT7UMHPK_BG6Lqg4p6AiUgdqW3VeubNtvvZLhDKu68ZyiUjVOCaCx9wZbd=w1141-h592-no?authuser=1\" alt=\"\"\/><\/figure>\n\n\n\n<ul><li>\u88ab\u6276\u990a\u8005\u306e\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u63a7\u9664\u306e\u4f59\u308a\u3084\u7a0e\u7387\u3092\u78ba\u8a8d\u3057\u3066\u307f\u3088\u3046\u3002<\/li><li>\u914d\u5076\u8005\u304c\u8cc7\u7523\u904b\u7528\u306b\u3088\u308b\u6240\u5f97\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u304f\u306a\u3063\u305f\u308a\u7a0e\u7387\u304c\u4e0b\u304c\u3063\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/li><li>\u305f\u3060\u3057\u6276\u990a\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u306f\u53ce\u5165\u3092130\u4e07\u5186\u672a\u6e80\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u7d66\u4e0e\u53ce\u5165\u3060\u3051\u3067130\u4e07\u5186\u8fd1\u304f\u3042\u308b\u5834\u5408\u306f\u914d\u5076\u8005\u306b\u3088\u308b\u8cc7\u7523\u904b\u7528\u306f\u63a7\u3048\u308b\u306e\u304c\u826f\u3044\u3060\u308d\u3046\u3002<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u3078\u306e\u8ab2\u7a0e<\/h3>\n\n\n\n<ul><li>\u304a\u624b\u8efd\u306a\u8cc7\u7523\u904b\u7528\u3068\u3044\u3046\u3068\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u3067\u8cfc\u5165\u3067\u304d\u308b\u4e0a\u5834\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u304c\u3042\u308b\u3002\u307e\u305a\u306f\u914d\u5f53\u5229\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u3002<\/li><li>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u3067\u7d0420%\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1330.htm\" target=\"_blank\">No.1330\u2003\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u914d\u5f53\u6240\u5f97)<\/a>(\u56fd\u7a0e\u5e81)<\/li><li>\u7d0420%\u306f\u6b63\u78ba\u306b\u306f\u6240\u5f97\u7a0e15%\u3001\u6240\u5f97\u7a0e\u306b\u5bfe\u3059\u308b2.1%\u306e\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e0.315%\u3001\u4f4f\u6c11\u7a0e\u306e5%\u304b\u3089\u306a\u308b\uff08\u4ee5\u964d\u306f\u7c21\u5358\u5316\u306e\u305f\u3081\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u629c\u304d\u306b\u3057\u3066\u8a18\u8f09\u3059\u308b\uff09<\/li><li>NISA\u53e3\u5ea7\u306a\u3069\u3092\u9664\u304d\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3001\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u306e\u7279\u5b9a\u53e3\u5ea7\u3067\u53d6\u5f15\u3057\u3066\u3044\u3066\u3082\u5fb4\u53ce\u3055\u308c\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.rakuten-sec.co.jp\/web\/support\/tax\/\" target=\"_blank\">\u7a0e\u5236\u3068\u78ba\u5b9a\u7533\u544a<\/a>(\u697d\u5929\u8a3c\u5238)\u3001<a rel=\"noreferrer noopener\" href=\"https:\/\/www.sbineotrade.jp\/comFaqDetail.htm?tid=748\" target=\"_blank\">No. 748 \u682a\uff08\u73fe\u7269\u30fb\u4fe1\u7528\u53d6\u5f15\uff09\u7279\u5b9a\u53e3\u5ea7 \u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u306e\u306b\u3001\u914d\u5f53\u91d1\u304b\u3089\u7a0e\u91d1\u304c\u5f15\u304b\u308c\u3066\u3044\u308b\u306e\u306f\u3069\u3046\u3057\u3066\u3067\u3059\u304b\uff1f<\/a>(SBI\u30cd\u30aa\u30c8\u30ec\u30fc\u30c9\u8a3c\u5238)<\/li><li>\u6e90\u6cc9\u5fb4\u53ce\u3067\u7d0d\u7a0e\u3092\u5b8c\u4e86\u3055\u305b\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u304c\u3001\u78ba\u5b9a\u7533\u544a\u3067\u7dcf\u5408\u8ab2\u7a0e\u306b\u3057\u305f\u308a\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306b\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u3078\u306e\u8ab2\u7a0e<\/h3>\n\n\n\n<ul><li>\u6b21\u306b\u8b72\u6e21\u5229\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u3002<\/li><li>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u306e\u7279\u5b9a\u53e3\u5ea7\u3067\u3042\u308c\u3070\u914d\u5f53\u6240\u5f97\u3068\u540c\u69d8\u306b\u6240\u5f97\u7a0e15%\u3068\u4f4f\u6c11\u7a0e5%\u306e\u5408\u8a0820%\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" target=\"_blank\">No.1463\u2003\u682a\u5f0f\u7b49\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306e\u8ab2\u7a0e(\u7533\u544a\u5206\u96e2\u8ab2\u7a0e)<\/a>(\u56fd\u7a0e\u5e81)<\/li><li>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308c\u3070\u7d0d\u7a0e\u3092\u5b8c\u4e86\u3055\u305b\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u304c\u3001\u78ba\u5b9a\u7533\u544a\u3067\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306b\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002\uff08\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u306a\u3051\u308c\u3070\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u9808\uff09<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u307e\u305a\u306f\u640d\u76ca\u901a\u7b97\u3068\u7e70\u8d8a\u63a7\u9664<\/h3>\n\n\n\n<ul><li>\u682a\u5f0f\u7b49\u3092\u58f2\u8cb7\u3059\u308c\u3070\u5229\u76ca\u304c\u51fa\u308b\u3068\u304d\u3082\u3042\u308c\u3070\u9006\u306b\u640d\u5931\u304c\u51fa\u308b\u6642\u3082\u3042\u308b\u3002<\/li><li>\u8b72\u6e21\u640d\u5931\u304c\u3042\u308b\u5834\u5408\u3001\u7279\u5b9a\u53e3\u5ea7\u3067\u306e\u53d6\u5f15\u3067\u3042\u308c\u3070\u914d\u5f53\u6240\u5f97\u3068\u76f8\u6bba\u3055\u308c\u308b\u5206\u306e\u7a0e\u91d1\u304c\u63a7\u9664\u3055\u308c\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1476.htm\" target=\"_blank\">No.1476\u2003\u7279\u5b9a\u53e3\u5ea7\u5236\u5ea6<\/a>(\u56fd\u7a0e\u5e81)<\/li><li>\u8b72\u6e21\u640d\u5931\u304c\u3042\u3063\u3066\u3082\u7279\u5b9a\u53e3\u5ea7\u4ee5\u5916\u3060\u3063\u305f\u308a\u3001\u5225\u306e\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306e\u53e3\u5ea7\u306b\u8b72\u6e21\u640d\u5931\u304c\u3042\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u3057\u3066\u5229\u76ca\u3068\u640d\u5931\u3092\u76f8\u6bba\u3059\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1474.htm\" target=\"_blank\">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<\/a>(\u56fd\u7a0e\u5e81)<\/li><li>\u7e70\u8d8a\u640d\u5931\u304c\u3042\u308b\u5834\u5408\u3082\u3001\u78ba\u5b9a\u7533\u544a\u3067\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u3057\u3066\u4eca\u671f\u306e\u5229\u76ca\u3068\u904e\u53bb\u306e\u640d\u5931\u3092\u76f8\u6bba\u3059\u308b\u3002<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3088\u3046<\/h3>\n\n\n\n<ul><li>\u3053\u3053\u304b\u3089\u304c\u672c\u984c\u3002\u88ab\u6276\u990a\u8005\u306e\u914d\u5076\u8005\u304c\u8cc7\u7523\u904b\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u4e3b\u306b\u4e8c\u3064\u3042\u308b\u3002\u4e00\u3064\u76ee\u306f\u78ba\u5b9a\u7533\u544a\u3067\u6240\u5f97\u63a7\u9664\u3092\u6d3b\u7528\u3067\u304d\u308b\u3053\u3068\u3002<\/li><li>\u305f\u3068\u3048\u3070\u3001\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5e74\u53ce\u304c80\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c55\u4e07\u5186\u306a\u306e\u306725\u4e07\u5186\u306e\u6240\u5f97\u306b\u306a\u308b\u304c\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306f48\u4e07\u5186\u306a\u306e\u3067\u6240\u5f97\u63a7\u9664\u304c23\u4e07\u5186\u5206\u4f59\u3063\u3066\u3044\u308b\u3002<\/li><li>\u305f\u3068\u3048\u307010\u4e07\u5186\u306e\u914d\u5f53\u6240\u5f97\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3068\u300110\u4e07\u5186\u304c\u5168\u3066\u63a7\u9664\u3055\u308c\u3066\u6e90\u6cc9\u5fb4\u53ce\u306e2\u4e07\u5186\u304c\u9084\u4ed8\u3055\u308c\u308b\u3002<\/li><li>\u8b72\u6e21\u6240\u5f97\u3067\u3082\u540c\u69d8\u3002\u3053\u3061\u3089\u306f\u5206\u96e2\u8ab2\u7a0e\u3068\u306a\u308b\u304c\u3001\u7dcf\u5408\u8ab2\u7a0e\u306b\u5bfe\u3057\u3066\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u6240\u5f97\u63a7\u9664\u306f\u5206\u96e2\u8ab2\u7a0e\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u305f\u3081\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.daiwa.jp\/seminar\/study_tax\/knowledge_02.html\" target=\"_blank\">\u7a0e\u91d1\u306e\u57fa\u790e\u77e5\u8b58\uff082\uff09<\/a>(\u5927\u548c\u8a3c\u5238)\u3001<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nomuraholdings.com\/jp\/investor\/shareholders\/tax\/data\/2020\/tax_3_1.pdf\" target=\"_blank\">\u7b2c1\u7bc0\u3000\u6240\u5f97\u7a0e<\/a>(<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nomuraholdings.com\/jp\/investor\/shareholders\/tax\/\" target=\"_blank\">\u91ce\u6751\u30b0\u30eb\u30fc\u30d7<\/a>)<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u914d\u5f53\u6240\u5f97\u3092\u7dcf\u5408\u8ab2\u7a0e\u306b\u3057\u3066\u7a0e\u7387\u3092\u6291\u3048\u3088\u3046<\/h3>\n\n\n\n<ul><li>\u4eee\u306b\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5e74\u53ce\u304c103\u4e07\u5186\u3042\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u57fa\u790e\u63a7\u9664\u3092\u4f7f\u3044\u5207\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u3067\u7a0e\u7387\u3092\u4e0b\u3052\u3089\u308c\u308b\u3068\u3044\u3046\u4e8c\u3064\u76ee\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3002<\/li><li>\u6240\u5f97\u7a0e\u306e\u7dcf\u5408\u8ab2\u7a0e\u306e\u7a0e\u7387\u306f\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u30665\uff5e40%\u3067\u5909\u308f\u308b\u305f\u3081\u3001\u524d\u8ff0\u306e\u3088\u3046\u306b\u6e90\u6cc9\u5fb4\u53ce\u6642\u306e\u7a0e\u738715%\u3088\u308a\u6291\u3048\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\">No.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/a>(\u56fd\u7a0e\u5e81)<\/li><li>\u305f\u3068\u3048\u307010\u4e07\u5186\u306e\u914d\u5f53\u6240\u5f97\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306e\u6240\u5f97\u308210\u4e07\u5186\u306a\u306e\u3067194.9\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b5%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3068\u306a\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e2\u4e07\u5186\u304b\u30891\u4e07\u5186\u304c\u9084\u4ed8\u3055\u308c\u308b\u3002<\/li><li>\u3055\u3089\u306b\u914d\u5f53\u6240\u5f97\u306b\u306f\u3001\u65e5\u672c\u56fd\u5185\u306b\u672c\u5e97\u306e\u3042\u308b\u6cd5\u4eba\u304b\u3089\u306e\u914d\u5f53\u306a\u3069\u306b\u9650\u5b9a\u3055\u308c\u308b\u304c\u3001\u4e0a\u8a18\u306e\u7a0e\u7387\u3092\u4e0b\u3052\u305f\u7a0e\u91d1\u304b\u3089\u7a0e\u91d1\u81ea\u4f53\u3092\u6e1b\u3089\u3059\u914d\u5f53\u63a7\u9664\u3068\u3044\u3046\u7a0e\u984d\u63a7\u9664\u3082\u3042\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1250.htm\" target=\"_blank\">No.1250\u2003\u914d\u5f53\u6240\u5f97\u304c\u3042\u308b\u3068\u304d(\u914d\u5f53\u63a7\u9664)<\/a>(\u56fd\u7a0e\u5e81)<\/li><li>\u914d\u5f53\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6700\u592710%\u306e\u7a0e\u984d\u304c\u63a7\u9664\u3055\u308c\u308b\u306e\u3067\u300110\u4e07\u5186\u306e\u914d\u5f53\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6700\u59271\u4e07\u5186\u306e\u7a0e\u984d\u63a7\u9664\u304c\u53ef\u80fd\u306b\u306a\u308b\u3002\u4e0a\u8a18\u306e\u4f8b\u3067\u3044\u3048\u307010\u4e07\u5186\u306b\u5bfe\u3057\u30665%\u306e\u6240\u5f97\u7a0e5,000\u5186\u304c\u5168\u984d\u63a7\u9664\u3055\u308c\u3001\u6700\u7d42\u7684\u306b\u6240\u5f97\u7a0e\u304c0\u5186\u306b\u306a\u308b\u3002<\/li><li>\u3061\u306a\u307f\u306b\u8b72\u6e21\u6240\u5f97\u3092\u7dcf\u5408\u8ab2\u7a0e\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u306a\u3044\u3002<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u6240\u5f97\u63a7\u9664\u3092\u5897\u3084\u305d\u3046<\/h3>\n\n\n\n<ul><li>\u5916\u56fd\u682a\u306e\u914d\u5f53\u306a\u306e\u3067\u914d\u5f53\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u304b\u3001\u8b72\u6e21\u6240\u5f97\u306a\u306e\u3067\u7dcf\u5408\u8ab2\u7a0e\u3067\u7533\u544a\u3067\u304d\u306a\u3044\u3068\u304b\u3067\u3082\u3001\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u306f\u6b8b\u3055\u308c\u3066\u3044\u308b\u3002<\/li><li>\u4e8b\u524d\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3060\u304c\u3001\u751f\u547d\u4fdd\u967a\u3084\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1iDeCo(\u4ee5\u964d\u3067\u306fiDeCo\u3068\u8a18\u8f09)\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u63a7\u9664\u3092\u5897\u3084\u3059\u3053\u3068\u3060\u3002<\/li><li>\u751f\u547d\u4fdd\u967a\u306b\u3082\u3044\u308d\u3044\u308d\u3042\u308b\u304c\u3001\u4e2d\u306b\u306f\u3044\u3064\u3067\u3082\u89e3\u7d04\u3067\u304d\u3001\u89e3\u7d04\u3057\u3066\u3082\u5143\u672c\u5272\u308c\u3057\u306a\u3044\u9810\u91d1\u306e\u3088\u3046\u306a\u751f\u547d\u4fdd\u967a\u3082\u3042\u308b\u3002\u751f\u547d\u4fdd\u967a\u306a\u3093\u3066\u4e0d\u8981\u3068\u8003\u3048\u3066\u3044\u305f\u4eba\u3067\u3082\u691c\u8a0e\u3057\u3066\u3088\u3044\u3060\u308d\u3046\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.meijiyasuda.co.jp\/find2\/light\/list\/jibunnotumitate\/\" target=\"_blank\">\u3058\u3076\u3093\u306e\u7a4d\u7acb<\/a>(\u660e\u6cbb\u5b89\u7530\u751f\u547d)<\/li><li>\u6708\u984d5,000\u5186\u3092\u7a4d\u307f\u7acb\u3066\u308b\u3068\u5e74\u984d6\u4e07\u5186\u3068\u306a\u308a\u3001\u305d\u306e\u3046\u30613.5\u4e07\u5186\u304c\u6240\u5f97\u63a7\u9664\u3055\u308c\u308b\u3002\u6240\u5f97\u7a0e\u738715%\u306e\u8b72\u6e21\u6240\u5f97\u304c\u63a7\u9664\u3055\u308c\u308c\u30705,250\u5186\u306e\u7bc0\u7a0e\u3068\u306a\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" target=\"_blank\">No.1140\u2003\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>(\u56fd\u7a0e\u5e81)<\/li><li>iDeCo\u306f\u3001\u539f\u5247\u3068\u3057\u306660\u6b73\u306b\u306a\u308b\u307e\u3067\u5f15\u304d\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u904b\u7528\u76ca\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u3063\u305f\u308a\u3001\u53d7\u7d66\u6642\u306b\u5404\u7a2e\u63a7\u9664\u304c\u4f7f\u3048\u305f\u308a\u304c\u3042\u308b\u304c\u3001\u3053\u3053\u3067\u306f\u305d\u306e\u5e74\u306b\u7a4d\u307f\u7acb\u3066\u305f\u5168\u984d\u304c\u6240\u5f97\u63a7\u9664\u306b\u306a\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.ideco-koushiki.jp\/guide\/\" target=\"_blank\">iDeCo\uff08\u30a4\u30c7\u30b3\uff09\u306e\u7279\u5fb4\uff1f<\/a>(\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u9023\u5408\u4f1a)<\/li><li>\u6e80\u984d\u3067\u7a4d\u307f\u7acb\u3066\u308c\u307027.6\u4e07\u5186\u304c\u6240\u5f97\u63a7\u9664\u3055\u308c\u3001\u540c\u69d8\u306b\u8b72\u6e21\u6240\u5f97\u304c\u63a7\u9664\u3055\u308c\u308c\u30704\u4e07\u5186\u4ee5\u4e0a\u306e\u7bc0\u7a0e\u3068\u306a\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.ideco-koushiki.jp\/start\/\" target=\"_blank\">iDeCo\uff08\u30a4\u30c7\u30b3\uff09\u3092\u306f\u3058\u3081\u308b\u307e\u3067\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/a>(\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u9023\u5408\u4f1a)\u3001<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1135.htm\" target=\"_blank\">No.1135\u2003\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/a>(\u56fd\u7a0e\u5e81)<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u5229\u7528\u3057\u3088\u3046<\/h3>\n\n\n\n<ul><li>\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u9664\u3092\u7528\u3044\u3066\u3082\u7a0e\u91d1\u304c\u6b8b\u308b\u5834\u5408\u3067\u3082\u3001\u7a0e\u91d1\u3092\u6e1b\u3089\u305b\u308b\u53ef\u80fd\u6027\u306f\u6b8b\u3063\u3066\u3044\u308b\u3002<\/li><li>\u5916\u56fd\u3078\u306e\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3057\u3066\u6d77\u5916\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1240.htm\" target=\"_blank\">No.1240\u2003\u5c45\u4f4f\u8005\u306b\u4fc2\u308b\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/a>(\u56fd\u7a0e\u5e81)<\/li><li>\u305f\u3068\u3048\u3070\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u53ce\u5165\u304c103\u4e07\u5186\u3001\u7c73\u56fd\u682a\u306e\u914d\u5f53\u304c10\u4e07\u5186\u3001\u63a7\u9664\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u966455\u4e07\u5186\u3068\u57fa\u790e\u63a7\u966448\u4e07\u5186\u3060\u3051\u3060\u3063\u305f\u5834\u5408\u3001\u6240\u5f97\u7dcf\u984d\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u9664\u3044\u305f58\u4e07\u5186\u3001\u56fd\u5916\u6240\u5f97\u306f\u7c73\u56fd\u682a\u306e\u914d\u5f53\u306e10\u4e07\u5186\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306f\u6240\u5f97\u7dcf\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u3092\u9664\u3044\u305f10\u4e07\u5186\u3001\u6240\u5f97\u7a0e\u73875%\u3001\u6240\u5f97\u7a0e5000\u5186\u3068\u306a\u308b\u3002<\/li><li>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u9650\u5ea6\u984d\u306f\u30015,000\u5186\u00d7\uff08\u56fd\u5916\u6240\u5f9710\u4e07\u5186\/\u6240\u5f97\u7dcf\u984d58\u4e07\u5186\uff09=862\u5186\u3068\u306a\u308a\u3001\u3053\u306e\u4f8b\u3067\u306f\u6240\u5f97\u7a0e\u7387\u304c\u7d044%\u306b\u306a\u308b\u3002<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f4f\u6c11\u7a0e\u3082\u78ba\u5b9a\u7533\u544a\u3057\u3088\u3046<\/h3>\n\n\n\n<ul><li>\u4f4f\u6c11\u7a0e\u3067\u3082\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u69d8\u3005\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u3089\u308c\u308b\u304c\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306f\u3044\u304f\u3064\u304b\u7570\u306a\u308b\u3068\u3053\u308d\u304c\u3042\u308b\u3002<\/li><li>\u540c\u3058\u3068\u3053\u308d\u304b\u3089\u8aac\u660e\u3059\u308b\u3068\u3001\u640d\u76ca\u901a\u7b97\u3068\u7e70\u8d8a\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u6240\u5f97\u7a0e\u3068\u540c\u69d8\u306b\u3001\u7279\u5b9a\u53e3\u5ea7\u5185\u3067\u640d\u76ca\u901a\u7b97\u3067\u304d\u308c\u3070\u826f\u3044\u304c\u3001\u305d\u3046\u3067\u306a\u3044\u306a\u3089\u78ba\u5b9a\u7533\u544a\u3067\u640d\u76ca\u901a\u7b97\u3057\u3088\u3046\u3002<\/li><li>\u7dcf\u5408\u8ab2\u7a0e\u3067\u4f59\u3063\u305f\u6240\u5f97\u63a7\u9664\u3092\u5206\u96e2\u8ab2\u7a0e\u306e\u63a7\u9664\u306b\u4f7f\u3048\u308b\u3068\u3053\u308d\u3082\u540c\u69d8\u306a\u306e\u3067\u3001\u6240\u5f97\u63a7\u9664\u304c\u4f59\u3063\u3066\u3044\u308c\u3070\u78ba\u5b9a\u7533\u544a\u3057\u3088\u3046\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.city.musashimurayama.lg.jp\/kurashi\/zei\/1011958\/shiminzei\/1000221.html\" target=\"_blank\">\u500b\u4eba\u306e\u5e02\u6c11\u7a0e\u30fb\u90fd\u6c11\u7a0e\u306e\u5206\u96e2\u8ab2\u7a0e\u306b\u3064\u3044\u3066<\/a>(\u6b66\u8535\u6751\u5c71\u5e02)\u3001<a rel=\"noreferrer noopener\" href=\"https:\/\/www.city.yokosuka.kanagawa.jp\/2330\/g_info\/l100000175.html\" target=\"_blank\">\u5206\u96e2\u8ab2\u7a0e<\/a>(\u6a2a\u9808\u8cc0\u5e02)<\/li><li>\u7570\u306a\u308b\u3068\u3053\u308d\u3092\u8aac\u660e\u3059\u308b\u3068\u3001\u6240\u5f97\u63a7\u9664\u984d\u306f\u7570\u306a\u308b\u3002\u305f\u3068\u3048\u3070\u57fa\u790e\u63a7\u9664\u306f\u6240\u5f97\u7a0e\u304c48\u4e07\u5186\u306b\u5bfe\u3057\u3066\u4f4f\u6c11\u7a0e\u3067\u306f43\u4e07\u5186\u3060\u3057\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3082\u5e74\u984d6\u4e07\u5186\u3092\u7a4d\u307f\u7acb\u3066\u3066\u3044\u3066\u3082\u6240\u5f97\u63a7\u9664\u306f2.8\u4e07\u5186\u5206\u3060\u3051\u3002<\/li><li>\u6700\u3082\u5927\u304d\u3044\u9055\u3044\u306f\u3001\u6240\u5f97\u306b\u5fdc\u3058\u3066\u6255\u3046\u4f4f\u6c11\u7a0e\u306e\u6240\u5f97\u5272\u306e\u7a0e\u7387\u304c\u56fa\u5b9a\u3055\u308c\u3066\u3044\u3066\u3001\u591a\u304f\u306e\u81ea\u6cbb\u4f53\u306710%\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u4f4f\u6c11\u7a0e\u306e\u7a0e\u7387\u306f5%\u306a\u306e\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3067\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u3068\u304b\u3048\u3063\u3066\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/kojin_ju.html#gaiyo_02\" target=\"_blank\">\u500b\u4eba\u4f4f\u6c11\u7a0e<\/a>(\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40)<\/li><li>\u914d\u5f53\u63a7\u9664\u3082\u3042\u308b\u304c\u6700\u5927\u30672.8%\u306a\u306e\u3067\u3001\u9069\u7528\u3067\u304d\u305f\u3068\u3057\u3066\u30827.2%\u3067\u6e90\u6cc9\u5fb4\u53ce\u6642\u306e\u7a0e\u7387\u3088\u308a\u9ad8\u3044\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.city.fujisawa.kanagawa.jp\/siminzei1\/kurashi\/zekin\/shimin\/shurui\/haito.html\" target=\"_blank\">\u914d\u5f53\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/a>(\u85e4\u6ca2\u5e02)\u3001<a rel=\"noreferrer noopener\" href=\"https:\/\/www.city.himeji.lg.jp\/bousai\/0000000538.html#index-1-31\" target=\"_blank\">\u4f4f\u6c11\u7a0e\u306e\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u306b\u3064\u3044\u3066<\/a>(\u59eb\u8def\u5e02)<\/li><li>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306f\u3001\u4f4f\u6c11\u7a0e\u3067\u500b\u5225\u306b\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u984d\u306e30%\u3092\u4e0a\u9650\u306b\u63a7\u9664\u3055\u308c\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1240.htm\" target=\"_blank\">No.1240\u2003\u5c45\u4f4f\u8005\u306b\u4fc2\u308b\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/a>(\u56fd\u7a0e\u5e81)<\/li><li>\u3042\u3068\u3001\u4f4f\u6c11\u7a0e\u306f\u6240\u5f97\u306b\u5fdc\u3058\u305f\u6240\u5f97\u5272\u3060\u3051\u3067\u306a\u304f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u4ee5\u4e0a\u3067\u4e00\u5b9a\u984d\u8ab2\u7a0e\u3055\u308c\u308b\u5747\u7b49\u5272\u304c\u3042\u308a\u3001\u305d\u306e\u5224\u5b9a\u91d1\u984d\u3084\u7a0e\u984d\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308b\u304c\u3001\u305f\u3068\u3048\u3070\u6771\u4eac\u90fd\u3067\u3042\u308c\u307045\u4e07\u5186\u3092\u8d85\u3048\u308b\u30685,000\u5186\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/kojin_ju.html#gaiyo_06\" target=\"_blank\">\u500b\u4eba\u4f4f\u6c11\u7a0e<\/a>(\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40)<\/li><li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3092\u5229\u7528\u3057\u305f\u914d\u5f53\u6240\u5f97\u3084\u8b72\u6e21\u6240\u5f97\u306f\u542b\u307e\u306a\u3044\u304c\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3068\u542b\u307e\u308c\u3066\u3057\u307e\u3046\u3002\u307e\u305f\u7e70\u8d8a\u640d\u5931\u3084\u6240\u5f97\u63a7\u9664\u306e\u9069\u7528\u524d\u306e\u91d1\u984d\u306a\u306e\u3067\u3001\u6700\u7d42\u7684\u306b\u6240\u5f97\u5272\u304c0\u5186\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3082\u5747\u7b49\u5272\u306f0\u5186\u306b\u306a\u3089\u306a\u3044\u3002\u76ee\u5b89\u3068\u3057\u3066\u306f10\u4e07\u5186\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u4f4f\u6c11\u7a0e\u306f5%\u306e5,000\u5186\u306a\u306e\u3067\u3001\u305d\u308c\u3088\u308a\u6240\u5f97\u304c\u5c0f\u3055\u3051\u308c\u3070\u4f4f\u6c11\u7a0e\u306f\u7533\u544a\u4e0d\u8981\u306b\u3059\u308b\u306e\u304c\u826f\u3044\u3060\u308d\u3046\u3002<\/li><li>\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3068\u3067\u7570\u306a\u308b\u8ab2\u7a0e\u65b9\u5f0f\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308b\u304b\u6e90\u6cc9\u5fb4\u53ce\u3067\u7d0d\u7a0e\u3092\u6e08\u307e\u305b\u308b(\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b)\u304b\u3001\u3069\u3061\u3089\u304c\u4f4f\u6c11\u7a0e\u306b\u9069\u3057\u3066\u3044\u308b\u304b\u691c\u8a0e\u3059\u308b\u306e\u304c\u3088\u3044\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.keisan.nta.go.jp\/r2yokuaru\/cat2\/cat21\/cat215\/cid1133.html\" target=\"_blank\">\u4f4f\u6c11\u7a0e\u306b\u304a\u3044\u3066\u6240\u5f97\u7a0e\u3068\u7570\u306a\u308b\u8ab2\u7a0e\u65b9\u5f0f\u3092\u9078\u629e\u3059\u308b\u5834\u5408<\/a>(\u56fd\u7a0e\u5e81)<\/li><li>\u78ba\u5b9a\u7533\u544a\u306e\u9078\u629e\u3068\u3044\u3046\u70b9\u3067\u3044\u3048\u3070\u3001\u8907\u6570\u306e\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306b\u53e3\u5ea7\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u306e\u7279\u5b9a\u53e3\u5ea7\u3067\u3042\u308c\u3070\u53e3\u5ea7\u3054\u3068\u306b\u78ba\u5b9a\u7533\u544a\u3059\u308b\u304b\u3069\u3046\u304b\u3082\u9078\u629e\u3067\u304d\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.keisan.nta.go.jp\/h29yokuaru\/ocat3\/ocat33\/cid1065.html\" target=\"_blank\">\u7279\u5b9a\u53e3\u5ea7\u3068\u306f<\/a>(\u56fd\u7a0e\u5e81)\u3001<a rel=\"noreferrer noopener\" href=\"https:\/\/www.city.kakogawa.lg.jp\/kurashi\/zeikin\/kojinshiminzei\/1553299819741.html\" target=\"_blank\">\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u6240\u5f97\u306b\u304b\u304b\u308b\u7533\u544a\u306b\u3064\u3044\u3066<\/a>(\u52a0\u53e4\u5ddd\u5e02)<\/li><li>\u88ab\u6276\u990a\u8005\u3060\u3068\u6240\u5f97\u304c\u5c11\u306a\u3044\u306e\u3067\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u78ba\u5b9a\u7533\u544a\u3057\u3066\u3001\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306b\u691c\u8a0e\u3059\u308b\u306e\u304c\u826f\u3044\u3060\u308d\u3046\u3002<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u914d\u5076\u8005\u306b\u8cc7\u7523\u904b\u7528\u3057\u3066\u3082\u3089\u3046\u5834\u5408\u306b\u4e00\u756a\u5927\u4e8b\u306a\u3053\u3068<\/h3>\n\n\n\n<ul><li>\u914d\u5076\u8005\u306b\u8cc7\u7523\u904b\u7528\u3057\u3066\u3082\u3089\u3046\u5834\u5408\u306b\u4e00\u756a\u5927\u4e8b\u306a\u3053\u3068\u306f\u3001\u8cc7\u7523\u904b\u7528\u306b\u3088\u308b\u53ce\u5165\u3092\u88ab\u6276\u990a\u306e\u7bc4\u56f2\u306b\u6291\u3048\u308b\u3053\u3068\u3002<\/li><li>\u88ab\u6276\u990a\u306e\u5bfe\u8c61\u306f\u3001\u5e74\u91d1\u3001\u5065\u5eb7\u4fdd\u967a\u3001\u6240\u5f97\u63a7\u9664\u306e3\u70b9\u304c\u3042\u308b\u306e\u3067\u6761\u4ef6\u3092\u9806\u3005\u306b\u8aac\u660e\u3059\u308b\u3002<\/li><li>\u307e\u305a\u5e74\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u306e\u7b2c3\u53f7\u88ab\u4fdd\u967a\u8005\u306b\u306a\u308b\u306b\u306f\u5e74\u53ce\u304c130\u4e07\u5186\u672a\u6e80\u3068\u3044\u3046\u6761\u4ef6\u304c\u3042\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/tekiyo\/hihokensha1\/20141202.html\" target=\"_blank\">\u5f93\u696d\u54e1\uff08\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\uff09\u304c\u5bb6\u65cf\u3092\u88ab\u6276\u990a\u8005\u306b\u3059\u308b\u3068\u304d\u3001\u88ab\u6276\u990a\u8005\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u3068\u304d\u306e\u624b\u7d9a\u304d<\/a>(\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb)<\/li><li>\u305d\u3057\u3066\u5e74\u53ce\u306b\u306f\u8cc7\u7523\u6240\u5f97\u306a\u3069\u306e\u6052\u5e38\u7684\u306a\u53ce\u5165\u3092\u542b\u3081\u308b\u3068\u3042\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.mhlw.go.jp\/web\/t_doc?dataId=00tb1695&amp;dataType=1\" target=\"_blank\">\u56fd\u6c11\u5e74\u91d1\u6cd5\u306b\u304a\u3051\u308b\u88ab\u6276\u990a\u914d\u5076\u8005\u306e\u8a8d\u5b9a\u57fa\u6e96\u306e\u904b\u7528\u306b\u3064\u3044\u3066<\/a>(\u539a\u751f\u52b4\u50cd\u7701)<\/li><li>\u3061\u306a\u307f\u306b\u300e\u3053\u306e\u6276\u990a\u306e\u5224\u5b9a\u57fa\u6e96\u3067\u3042\u308b\u300c\u6052\u5e38\u7684\u306a\u53ce\u5165\u300d\u306b\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u3084\u914d\u5f53\u304c\u542b\u307e\u308c\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u660e\u78ba\u306a\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5b9f\u52d9\u3067\u306f\u3001\u7533\u544a\u3055\u308c\u305f\u914d\u5f53\u306b\u3064\u3044\u3066\u300c\u6052\u5e38\u7684\u306a\u53ce\u5165\u300d\u306b\u542b\u3081\u3066\u8a08\u7b97\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002\u300f\u3068\u306e\u8cc7\u6599\u3082\u3042\u308b\u306e\u3067\u3001\u914d\u5f53\u53ce\u5165\u306b\u3064\u3044\u3066\u306f\u542b\u307e\u308c\u308b\u3068\u8003\u3048\u3066\u304a\u304f\u3068\u826f\u3044\u3060\u308d\u3046\u3002<a rel=\"noreferrer noopener\" style=\"font-size: 1rem;\" href=\"https:\/\/www.dir.co.jp\/report\/research\/law-research\/tax\/book\/20171108_012435.pdf\" target=\"_blank\">\u682a\u5f0f\u8b72\u6e21\u76ca\u30fb\u914d\u5f53\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u95a2\u4fc2<\/a>(\u5927\u548c\u7dcf\u7814)<\/li><li>\u305f\u3060\u3001\u682a\u7b49\u306e\u8b72\u6e21\u53ce\u5165\u3082\u8003\u616e\u3059\u308b\u4e8b\u4f8b\u3084\u3001\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3067\u78ba\u8a8d\u3057\u3066\u3044\u308b\u4e8b\u4f8b\u3082\u3042\u308b\u306e\u3067\u3001\u6b63\u78ba\u306a\u3068\u3053\u308d\u306f\u5f79\u6240\u306a\u3069\u306b\u78ba\u8a8d\u3059\u308b\u3068\u826f\u3044\u3060\u308d\u3046\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.kouritu.or.jp\/kagoshima\/topics\/kumiai\/hifuyosha_kabu\/index.html\" target=\"_blank\">\u682a\u7b49\u306e\u8b72\u6e21\u53ce\u5165\u304c\u3042\u308b\u88ab\u6276\u990a\u8005\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>(\u516c\u7acb\u5b66\u6821\u5171\u6e08\u7d44\u5408\u9e7f\u5150\u5cf6\u652f\u90e8)\u3001<a rel=\"noreferrer noopener\" href=\"https:\/\/www.kouritu.or.jp\/hiroshima\/content\/files\/about\/kanko\/4jikaiteitebiki\/07tebiki.pdf\" target=\"_blank\">\u00a77 \u88ab\u6276\u990a\u8005\u306e\u8a8d\u5b9a\u53ca\u3073\u53d6\u6d88<\/a>(<a rel=\"noreferrer noopener\" href=\"https:\/\/www.kouritu.or.jp\/hiroshima\/about\/kanko\/4jikaiteitebiki\/index.html\" target=\"_blank\">\u516c\u7acb\u5b66\u6821\u5171\u6e08\u7d44\u5408\u5e83\u5cf6\u652f\u90e8<\/a>)<\/li><li>\u6b21\u306b\u5065\u5eb7\u4fdd\u967a\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u69d8\u306b\u5e74\u53ce\u304c130\u4e07\u5186\u672a\u6e80\u3068\u3044\u3046\u6761\u4ef6\u304c\u3042\u308b\u3002<a href=\"https:\/\/www.mhlw.go.jp\/web\/t_doc?dataId=00tb0189&amp;dataType=1\">\u53ce\u5165\u304c\u3042\u308b\u8005\u306b\u3064\u3044\u3066\u306e\u88ab\u6276\u990a\u8005\u306e\u8a8d\u5b9a\u306b\u3064\u3044\u3066<\/a>(\u539a\u751f\u52b4\u50cd\u7701)<\/li><li>\u3053\u3053\u3067\u3082\u5e74\u53ce\u306e\u8a73\u7d30\u306f\u6276\u990a\u3059\u308b\u5074\u306e\u4fdd\u967a\u7d44\u5408\u306b\u78ba\u8a8d\u3059\u308b\u3068\u3088\u3044\u3060\u308d\u3046\u3002<\/li><li>\u6700\u5f8c\u306b\u6276\u990a\u5074\u306e\u6240\u5f97\u63a7\u9664\u3060\u304c\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u306b\u3088\u3063\u3066\u6276\u990a\u8005\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u6e1b\u308b\u3002\u6276\u990a\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u304c95\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u6276\u990a\u8005\u306e\u65b9\u306e\u6240\u5f97\u63a7\u9664\u304c38\u4e07\u5186\u304b\u3089\u6e1b\u308a\u59cb\u3081\u308b\u3002<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\" target=\"_blank\">No.1195\u2003\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>(\u56fd\u7a0e\u5e81)<\/li><li>\u5e74\u91d1\u3068\u793e\u4f1a\u4fdd\u967a\u306e\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80\u3068\u3044\u3046\u306e\u306f\u3001\u7d66\u4e0e\u53ce\u5165\u63a7\u966455\u4e07\u5186\u3068\u57fa\u790e\u63a7\u966448\u4e07\u5186(\u6240\u5f97\u7a0e\u306e\u5834\u5408)\u3092\u5dee\u3057\u5f15\u304f\u3068\u6240\u5f97\u304c27\u4e07\u5186\u672a\u6e80\u306b\u8a72\u5f53\u3059\u308b\u305f\u308195\u4e07\u5186\u3088\u308a\u5341\u5206\u5c0f\u3055\u3044\u3053\u3068\u304b\u3089\u3001\u6240\u5f97\u63a7\u9664\u3092\u610f\u8b58\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3060\u308d\u3046\u3002<\/li><li>\u88ab\u6276\u990a\u6761\u4ef6\u304b\u3089\u3059\u308b\u3068\u3001\u3082\u3057\u914d\u5076\u8005\u304c\u3059\u3067\u306b130\u4e07\u5186\u8fd1\u3044\u7d66\u4e0e\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u3053\u3053\u307e\u3067\u8a18\u8f09\u3057\u3066\u304d\u305f\u914d\u5076\u8005\u306b\u3088\u308b\u8cc7\u7523\u904b\u7528\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u306a\u3044\u3060\u308d\u3046\u3002<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u307e\u3068\u3081\uff08\u518d\u63b2\uff09<\/h3>\n\n\n\n<ul><li>\u88ab\u6276\u990a\u8005\u306e\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u63a7\u9664\u306e\u4f59\u308a\u3084\u7a0e\u7387\u3092\u78ba\u8a8d\u3057\u3066\u307f\u3088\u3046\u3002<\/li><li>\u914d\u5076\u8005\u304c\u8cc7\u7523\u904b\u7528\u306b\u3088\u308b\u6240\u5f97\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u304f\u306a\u3063\u305f\u308a\u7a0e\u7387\u304c\u4e0b\u304c\u3063\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/li><li>\u305f\u3060\u3057\u6276\u990a\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u306f\u53ce\u5165\u3092130\u4e07\u5186\u672a\u6e80\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u7d66\u4e0e\u53ce\u5165\u3060\u3051\u3067130\u4e07\u5186\u8fd1\u304f\u3042\u308b\u5834\u5408\u306f\u914d\u5076\u8005\u306b\u3088\u308b\u8cc7\u7523\u904b\u7528\u306f\u63a7\u3048\u308b\u306e\u304c\u826f\u3044\u3060\u308d\u3046\u3002<\/li><\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u88ab\u6276\u990a\u8005\u306e\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u63a7\u9664\u306e\u4f59\u308a\u3084\u7a0e\u7387\u3092\u78ba\u8a8d\u3057\u3066\u307f\u3088\u3046\u3002 \u914d\u5076\u8005\u304c\u8cc7\u7523\u904b\u7528\u306b\u3088\u308b\u6240\u5f97\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u304f\u306a\u3063\u305f\u308a\u7a0e\u7387\u304c\u4e0b\u304c\u3063\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002 \u305f\u3060\u3057\u6276\u990a\u3092\u7dad\u6301\u3059 &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/lessis.jp\/?p=730\" class=\"more-link\"><span class=\"screen-reader-text\">&#8220;\u88ab\u6276\u990a\u8005\u306e\u914d\u5076\u8005\u306b\u8cc7\u7523\u904b\u7528\u3057\u3066\u3082\u3089\u3063\u3066\u7bc0\u7a0e\u3057\u3088\u3046&#8221; \u306e<\/span>\u7d9a\u304d\u3092\u8aad\u3080<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_jetpack_memberships_contains_paid_content":false},"categories":[1],"tags":[58,34,32],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/lessis.jp\/index.php?rest_route=\/wp\/v2\/posts\/730"}],"collection":[{"href":"https:\/\/lessis.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lessis.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lessis.jp\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lessis.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=730"}],"version-history":[{"count":5,"href":"https:\/\/lessis.jp\/index.php?rest_route=\/wp\/v2\/posts\/730\/revisions"}],"predecessor-version":[{"id":735,"href":"https:\/\/lessis.jp\/index.php?rest_route=\/wp\/v2\/posts\/730\/revisions\/735"}],"wp:attachment":[{"href":"https:\/\/lessis.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lessis.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lessis.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}