{"id":156206,"date":"2018-07-26T10:16:40","date_gmt":"2018-07-26T01:16:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=156206"},"modified":"2019-01-23T15:39:35","modified_gmt":"2019-01-23T06:39:35","slug":"corporation-article-680","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-680\/","title":{"rendered":"\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u3010\u7b2c28\u56de\u3011\u300c\u5225\u8868\uff16\uff0823\uff09\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u53c8\u306f\u7d66\u4e0e\u7b49\u306e\u5f15\u4e0a\u3052\u53ca\u3073\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u53ca\u3073\u300c\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff11\u3000\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3001\u5f53\u671f\u511f\u5374\u8cbb\u7dcf\u984d\u53ca\u3073\u6bd4\u8f03\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u3008\u305d\u306e\uff11\u3009"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #483d8b;\">\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009<\/span><br \/>\n<span style=\"font-size: 28px;\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8<\/span>\u306e\u66f8\u304d\u65b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c28\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5225\u8868\uff16\uff0823\uff09\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u53c8\u306f\u7d66\u4e0e\u7b49\u306e\u5f15\u4e0a\u3052\u53ca\u3073\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u53ca\u3073\u300c\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff11\u3000\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3001\u5f53\u671f\u511f\u5374\u8cbb\u7dcf\u984d\u53ca\u3073\u6bd4\u8f03\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u3008\u305d\u306e\uff11\u3009<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u83ca\u5730\u3000\u5eb7\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u3046\u3061\u3001\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5909\u66f4\u3082\u3057\u304f\u306f\u65b0\u305f\u306b\u8ffd\u52a0\u3068\u306a\u3063\u305f\u69d8\u5f0f\u3001\u5b9f\u52d9\u66f8\u7c4d\u3078\u306e\u63b2\u8f09\u983b\u5ea6\u304c\u4f4e\u3044\u69d8\u5f0f\u7b49\u3092\u4e2d\u5fc3\u306b\u3001\u7c21\u7d20\u306a\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u8a18\u8f09\u4f8b\u3068\u66f8\u304d\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<\/p>\n<p>\u7b2c28\u56de\u76ee\u4ee5\u964d\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u305d\u306e\u69d8\u5f0f\u3082\u6539\u6b63\u3055\u308c\u305f\u3001\u8cc3\u4e0a\u3052\u30fb\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u6539\u6b63\u524d \u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\uff09\u95a2\u9023\u306e\u5225\u8868\u3092\u3042\u3089\u305f\u3081\u3066\u63a1\u308a\u4e0a\u3052\u308b\u3068\u3068\u3082\u306b\u3001\u6539\u6b63\u70b9\u3092\u8e0f\u307e\u3048\u306a\u304c\u3089\u305d\u306e\u9069\u7528\u30d1\u30bf\u30fc\u30f3\u3054\u3068\u306b\u5206\u3051\u3066\u9806\u6b21\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 90px; text-indent: -90px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30d1\u30bf\u30fc\u30f3\u2460<\/span>\uff1a\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u524d\u306b\u958b\u59cb\u3057\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5834\u5408\u30fb\u30fb\u30fb\u5225\u8868\uff16\uff0823\uff09<\/p>\n<p style=\"margin-left: 90px; text-indent: -90px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30d1\u30bf\u30fc\u30f3\u2461<\/span>\uff1a\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3067<span style=\"text-decoration: underline;\"><strong>\u5927\u4f01\u696d\u7b49<\/strong><\/span><span style=\"font-size: 12px; color: #b22222;\">\u203b<\/span>\u306e\u5834\u5408\u30fb\u30fb\u30fb\u5225\u8868\uff16\uff0823\uff09<\/p>\n<p style=\"margin-left: 90px; text-indent: -90px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30d1\u30bf\u30fc\u30f3\u2462<\/span>\uff1a\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3067<span style=\"text-decoration: underline;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u8005<\/strong><\/span><span style=\"font-size: 12px; color: #b22222;\">\u203b<\/span>\u306e\u5834\u5408\u30fb\u30fb\u30fb\u5225\u8868\uff16\uff0824\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u8005\u3068\u306f\u3001\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3067\u305d\u306e\u767a\u884c\u6e08\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u6570\u53c8\u306f\u7dcf\u984d\u306e\u4e00\u5b9a\u5272\u5408\u4ee5\u4e0a\u3092\u5927\u898f\u6a21\u6cd5\u4eba\u306b\u6240\u6709\u3055\u308c\u3066\u3044\u306a\u3044\u6cd5\u4eba\u53ca\u3073\u8cc7\u672c\u53c8\u306f\u51fa\u8cc7\u3092\u6709\u3057\u306a\u3044\u6cd5\u4eba\u3067\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c1,000 \u4eba\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3092\u3044\u3044\u3001\u305d\u308c\u4ee5\u5916\u3092\u5927\u4f01\u696d\u7b49\u3068\u3044\u3046\u3002<\/span><\/p>\n<p>\u307e\u305a\u4eca\u56de\u306f\u3001<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30d1\u30bf\u30fc\u30f3\u2460<\/span>\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/03\/06_23.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff0823\uff09\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u53c8\u306f\u7d66\u4e0e\u7b49\u306e\u5f15\u4e0a\u3052\u53ca\u3073\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/a>\u300d\u306e\u8a18\u8f09\u306e\u4ed5\u65b9\u3092\u63a1\u308a\u4e0a\u3052\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u3053\u306e\u5225\u8868\u306f\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u524d\u306b\u958b\u59cb\u3057\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba\u304c\u5e73\u621030\u5e74\u6539\u6b63\u524d\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u4ee5\u4e0b\u300c\u5e73\u621030\u5e74\u65e7\u63aa\u7f6e\u6cd5\u3068\u3044\u3046\u300d\uff09\u7b2c42\u6761\u306e12\u306e\uff15\u7b2c\uff11\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u3002<\/p>\n<p>\u6539\u6b63\u524d\u306e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306f\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621030\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e<strong>\uff08\u30a4\uff09<\/strong>\u3001<strong>\uff08\u30ed\uff09<\/strong>\u53ca\u3073<strong>\uff08\u30cf\uff09<\/strong>\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u305f\u5834\u5408\u3001<span style=\"text-decoration: underline;\">\u56fd\u5185\u96c7\u7528\u8005<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u4e00\u5b9a\u5272\u5408\u306e\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u308b\uff08\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306e10\uff05\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306f20\uff05\u304c\u4e0a\u9650\uff09\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u30a4\uff09\u3000<span style=\"text-decoration: underline;\">\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u304c<span style=\"text-decoration: underline;\">\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3068\u6bd4\u8f03\u3057\u3066\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u533a\u5206\u306b\u5fdc\u3058\u305f\u5272\u5408\u4ee5\u4e0a\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/hojin_shinkokusho_kakikata28-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-156263\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/hojin_shinkokusho_kakikata28-1.png\" alt=\"\" width=\"500\" height=\"305\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\u30ed\uff09\u3000\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u4e0b\u56de\u3089\u306a\u3044\u3053\u3068\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\u30cf\uff09\u3000<span style=\"text-decoration: underline;\">\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff14\uff09<\/span>\u304c\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068\u3002\u305f\u3060\u3057\u3001\u5927\u4f01\u696d\u7b49\u306e\u5834\u5408\u3067\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u524d\u4e8b\u696d\u5e74\u5ea6\u6bd4\uff12\uff05\u4ee5\u4e0a\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000<span style=\"text-decoration: underline;\">\u56fd\u5185\u96c7\u7528\u8005<\/span>\u3068\u306f\u3001\u6cd5\u4eba\u306e\u4f7f\u7528\u4eba\uff08\u6cd5\u4eba\u306e\u5f79\u54e1\u53ca\u3073\u305d\u306e\u5f79\u54e1\u306e\u7279\u6b8a\u95a2\u4fc2\u8005\u3092\u9664\u304f\uff09\u306e\u3046\u3061\u56fd\u5185\u4e8b\u696d\u6240\u306b\u52e4\u52d9\u3059\u308b\u96c7\u7528\u8005\uff08\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c108\u6761\u306b\u898f\u5b9a\u3059\u308b\u8cc3\u91d1\u53f0\u5e33\u306b\u8a18\u8f09\u3055\u308c\u305f\u8005\uff09\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000<span style=\"text-decoration: underline;\">\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span>\u3068\u306f\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\uff08\u305d\u306e\u7d66\u4e0e\u7b49\u306b\u5145\u3066\u308b\u305f\u3081\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u305d\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u984d\uff09\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\u3000<span style=\"text-decoration: underline;\">\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6<\/span>\u3068\u306f\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061\u6700\u3082\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\u306e\u76f4\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff14\uff09<\/span>\u3000<span style=\"text-decoration: underline;\">\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span>\u3068\u306f\u3001\u9069\u7528\u5e74\u5ea6\u306e\u7d99\u7d9a\u96c7\u7528\u8005\uff08\u9069\u7528\u5e74\u5ea6\u53ca\u3073\u9069\u7528\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u56fd\u5185\u96c7\u7528\u8005\uff09\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3092\u3001\u5bfe\u8c61\u3068\u306a\u308b\u9069\u7528\u5e74\u5ea6\u306e\u6708\u5225\u7d99\u7d9a\u96c7\u7528\u8005\u306e\u5408\u8a08\u6570\u3067\u9664\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\u3002<\/span><\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u4e0a\u8a18\u306e\u7d99\u7d9a\u96c7\u7528\u8005\u306f\u3001\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u308b\u3002\u307e\u305f\u3001\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\uff08\u9ad8\u5e74\u9f62\u8005\u7b49\u306e\u96c7\u7528\u306e\u5b89\u5b9a\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff19\u6761\u7b2c\uff11\u9805\u7b2c\uff12\u53f7\u306b\u898f\u5b9a\u3059\u308b\u5236\u5ea6\uff09\u306e\u5bfe\u8c61\u8005\u306f\u9664\u304f\u3002<\/p>\n<\/div>\n<p style=\"margin-top: 20px;\">\u3053\u306e\u5236\u5ea6\u306b\u3088\u308b\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\uff08\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff0d\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff09\u00d710\uff05\uff0b\u52a0\u7b97\u984d<span style=\"font-size: 12px; color: #b22222;\">\u203b\uff11<\/span><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b\uff11<\/span>\u3000\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u9069\u7528\u5e74\u5ea6\u306e\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u305d\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3068\u6bd4\u3079\u3066\uff12\uff05\u4ee5\u4e0a\u5897\u52a0\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u6b21\u306e\u4e00\u5b9a\u984d\u3092\u52a0\u7b97\u3059\u308b\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4e2d\u5c0f\u4f01\u696d\u8005\u306e\u5834\u5408<br \/>\n\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u306e\u3046\u3061\u3001\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304b\u3089\u524d\u5e74\u5ea6\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306e\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u306b<span style=\"border-bottom: double 3px #000000;\">12\uff05<\/span>\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5927\u4f01\u696d\u7b49\u306e\u5834\u5408<br \/>\n\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u306e\u3046\u3061\u3001\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304b\u3089\u524d\u5e74\u5ea6\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306e\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u306b<span style=\"border-bottom: double 3px #000000;\">\uff12\uff05<\/span>\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u27a1\u3000\u305f\u3060\u3057\u3001\u305d\u306e\u9069\u7528\u5e74\u5ea6\u306e\u8abf\u6574\u524d\u6cd5\u4eba\u7a0e\u984d\u306e10\uff05\u76f8\u5f53\u984d\u304c\u9650\u5ea6\u984d\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306f20\uff05\uff09\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e73\u621028\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u3044\u308f\u3086\u308b\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u3068\u306e\u91cd\u8907\u9069\u7528\u304c\u4e00\u5b9a\u306e\u8abf\u6574\u306e\u3082\u3068\u53ef\u80fd\u3068\u306a\u3063\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5e73\u621030\u5e74\u65e7\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u7b2c\uff11\u9805\u304b\u3089\u7b2c\uff13\u9805\u307e\u3067\uff08\u7279\u5b9a\u306e\u5730\u57df\u306b\u304a\u3044\u3066\u96c7\u7528\u8005\u306e\u6570\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff09\u306e\u898f\u5b9a\u3001\u53c8\u306f\u6539\u6b63\u5f8c\u306e\u540c\u6cd5\u7b2c42\u6761\u306e12\u7b2c\uff11\u9805\u3082\u3057\u304f\u306f\u7b2c\uff12\u9805\uff08\u5730\u65b9\u6d3b\u529b\u5411\u4e0a\u5730\u57df\u7b49\u306b\u304a\u3044\u3066\u96c7\u7528\u8005\u306e\u6570\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff09\u306e\u898f\u5b9a\u3092\u91cd\u8907\u3057\u3066\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8abf\u6574\u8a08\u7b97\u306e\u305f\u3081\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/0018007-048\/06(23)-fu2.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff12\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u91cd\u8907\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/a>\u300d\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\uff08\u6539\u6b63\u5f8c\u306e\u5225\u8868\uff16\uff0819\uff09\uff09\u3068\u306e\u91cd\u8907\u9069\u7528\u306e\u4e8b\u4f8b\u306f\u5225\u306e\u6a5f\u4f1a\u306b\u89e3\u8aac\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #0000cd;\">\u25c7\u3000\u25c6\u3000\u8a18\u8f09\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u25c6\u3000\u25c7<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\"><span style=\"color: #0000cd;\">\u2460<\/span>\u3000\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u5834\u5408\u3001\u5225\u8868\uff16\uff0823\uff09\u306e\u3046\u3061<span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u3014\uff19\u6b04\u3015<\/strong><\/span>\u3001<span style=\"color: #800000;\"><strong>\u301421\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u301431\u6b04\u3015<\/strong><\/span>\u3001<span style=\"color: #800000;\"><strong>\u301438\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u301440\u6b04\u3015<\/strong><\/span>\u3001\u53ca\u3073\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff11\u306e\u3046\u3061<span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u3092\u4f7f\u7528\u3057\u3001\u305d\u306e\u4ed6\u306e\u6b04\u306f\u4f7f\u7528\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\">\u2461<\/span>\u3000\u6b21\u306e\u9806\u5e8f\u3067\u8a18\u8f09\u3059\u308b\u3068\u52b9\u7387\u7684\u3067\u3042\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #ffffff;\">\u5225\u8868\uff16\uff0823\uff09<span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span><br \/>\n<strong>\u3000<\/strong>\u2193<br \/>\n\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff11\u3092\u4f5c\u6210<br \/>\n<strong>\u3000<\/strong>\u2193<br \/>\n\u5225\u8868\uff16\uff0823\uff09<br \/>\n<span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u3014\uff14\u6b04\u3015<\/strong><\/span> \u21d2 \u9069\u7528\u53ef\u5426\u306e\u5224\u5b9a\uff08<span style=\"color: #800000;\"><strong>\u3014\uff14\u6b04\u3015<\/strong><\/span>\u2267\u4e8b\u696d\u5e74\u5ea6\u3054\u3068\u306e\u5272\u5408\uff09<br \/>\n<strong>\u3000<\/strong>\u2193<br \/>\n<span style=\"color: #800000;\"><strong>\u3014\uff15\u6b04\u3015<\/strong><\/span> \u21d2 \u9069\u7528\u53ef\u5426\u306e\u5224\u5b9a\uff08<span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\u2267<span style=\"color: #800000;\"><strong>\u3014\uff15\u6b04\u3015<\/strong><\/span>\uff09<br \/>\n<strong>\u3000<\/strong>\u2193<br \/>\n<span style=\"color: #800000;\"><strong>\u3014\uff16\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u3014\uff19\u6b04\u3015<\/strong><\/span> \u21d2 \u9069\u7528\u53ef\u5426\u306e\u5224\u5b9a\uff08<span style=\"color: #800000;\"><strong>\u3014\uff16\u6b04\u3015<\/strong><\/span>\uff1e<span style=\"color: #800000;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\uff09\u304b\u3064\u3001\u5927\u4f01\u696d\u7b49\u306e\u5834\u5408\u306f<span style=\"color: #800000;\"><strong>\u3014\uff19\u6b04\u3015<\/strong><\/span>\uff1e0.02<br \/>\n<strong>\u3000<\/strong>\u2193<br \/>\n<span style=\"color: #800000;\"><strong>\u301421\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u301425\u6b04\u3015<\/strong><\/span><br \/>\n<strong>\u3000<\/strong>\u2193<br \/>\n\u5927\u4f01\u696d\u7b49\u306e\u5834\u5408<span style=\"color: #800000;\"><strong>\u301426\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u301427\u6b04\u3015<\/strong><\/span><br \/>\n\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5834\u5408<span style=\"color: #800000;\"><strong>\u301428\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u301429\u6b04\u3015<\/strong><\/span><br \/>\n<strong>\u3000<\/strong>\u2193<br \/>\n<span style=\"color: #800000;\"><strong>\u301430\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u301431\u6b04\u3015<\/strong><\/span><br \/>\n<span style=\"color: #800000;\"><strong>\u301438\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u301440\u6b04\u3015<\/strong><\/span><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: 15px;\"><span style=\"color: #0000cd;\">\u2462<\/span>\u3000\u524d\u671f\u306b\u5f15\u304d\u7d9a\u304d\u672c\u5236\u5ea6\u3092\u63a1\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u524d\u4e8b\u696d\u5e74\u5ea6\u300d\u306b\u95a2\u3059\u308b\u6570\u5b57\u306f\u57fa\u672c\u7684\u306b\u524d\u671f\u306e\u540c\u5225\u8868\u306b\u304a\u3051\u308b\u9069\u7528\u5e74\u5ea6\u306e\u6570\u5b57\u3068\u4e00\u81f4\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u300c\u5225\u8868\uff16\uff0823\uff09\u300d\u53ca\u3073\u300c\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff11\u300d\u306e\u66f8\u304d\u65b9\u3068\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u8a2d\u4f8b<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u4f1a\u793e\u540d\uff1a\uff08\u682a\uff09\u30d7\u30ed\u30cd\u30c3\u30c8\u5de5\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621029\u5e7410\u6708\uff11\u65e5\uff5e\u5e73\u621030\u5e74\uff19\u670830\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u8cc7\u672c\u91d1\u984d\uff1a120,000,000\u5186\uff08\u5927\u4f01\u696d\u7b49\u306b\u8a72\u5f53\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u5f53\u671f\u306e\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff1a868,800,000\u5186<br \/>\n\uff08\u5168\u54e1\u304c\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306b\u8a72\u5f53\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u540c\u4e0a\u306e\u3046\u3061\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u306b\u5bfe\u3059\u308b\u91d1\u984d\uff1a8,800,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u5f53\u671f\u306e\u6708\u5225\u652f\u7d66\u5bfe\u8c61\u8005\u306e\u5ef6\u3079\u4eba\u6570\uff1a1,956\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u524d\u671f\u306e\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff1a778,400,000\u5186<br \/>\n\uff08\u5168\u54e1\u304c\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306b\u8a72\u5f53\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u540c\u4e0a\u306e\u3046\u3061\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u306b\u5bfe\u3059\u308b\u91d1\u984d\uff1a8,400,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u5f53\u671f\u306e\u6708\u5225\u652f\u7d66\u5bfe\u8c61\u8005\u306e\u5ef6\u3079\u4eba\u6570\uff1a1,832\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u57fa\u6e96\u5e74\u5ea6\uff08H24.10.1\uff5eH25.9.30\uff09\u306e\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff1a790,800,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u7a0e\u984d\u63a7\u9664\u524d\u306e\u6cd5\u4eba\u7a0e\u984d\uff1a59,750,000\u5186<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u4eca\u56de\u306e\u5225\u8868\u304c\u9069\u7528\u3055\u308c\u308b\u4e8b\u696d\u5e74\u5ea6<\/strong><\/h4>\n<p>\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u5225\u8868\u306e\u8a18\u8f09\u4f8b<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/hojin_shinkokusho_kakikata28-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156261\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/hojin_shinkokusho_kakikata28-2.png\" alt=\"\" width=\"1684\" height=\"2412\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/hojin_shinkokusho_kakikata28-2.png 1684w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/hojin_shinkokusho_kakikata28-2-209x300.png 209w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/hojin_shinkokusho_kakikata28-2-714x1024.png 714w\" sizes=\"(max-width: 1684px) 100vw, 1684px\" \/><\/a><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/hojin_shinkokusho_kakikata28-3.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156260\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/hojin_shinkokusho_kakikata28-3.png\" alt=\"\" width=\"1601\" height=\"2399\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/hojin_shinkokusho_kakikata28-3.png 1601w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/hojin_shinkokusho_kakikata28-3-200x300.png 200w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/hojin_shinkokusho_kakikata28-3-683x1024.png 683w\" sizes=\"(max-width: 1601px) 100vw, 1601px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u5225\u8868\u306e\u5404\u8a18\u8f09\u6b04\u306e\u8aac\u660e<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u5225\u8868\uff16\uff0823\uff09<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff11\u6b04\u3015\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span><\/strong><\/p>\n<p>\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c868,800,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff12\u6b04\u3015\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span><\/strong><\/p>\n<p>\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff11\u306e<span style=\"color: #800000;\"><strong>\u3014\uff14\u6b04\u3015<\/strong><\/span>\u3067\u8a08\u7b97\u3055\u308c\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c790,800,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff13\u6b04\u3015\u8abf\u6574\u524d\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\u304b\u3089<span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u8f09\uff08\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u300c\uff10\u300d\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c78,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff14\u6b04\u3015\u5897\u52a0\u4fc3\u9032\u5272\u5408<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff13\u6b04\u3015<\/strong><\/span>\uff0f<span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\uff13\u4f4d\u672a\u6e80\u5207\u6368\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u300178,000,000\u00f7790,800,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c0.098\u300d\u3092\u8a18\u5165\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p>\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u4ee5\u4e0b\u306e\u5272\u5408\u3092\u30af\u30ea\u30a2\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b\uff08\u4e8b\u4f8b\u3067\u306f0.098\uff1e0.05\u306e\u305f\u3081\u8981\u4ef6\u3092\u30af\u30ea\u30a2\uff09\u3002\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7279\u5225\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u306e\u3067\u3001\u4ee5\u5f8c\u306e\u8a18\u5165\u306f\u4e0d\u8981\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff15\u6b04\u3015\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span><\/strong><\/p>\n<p>\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff11\u306e<span style=\"color: #800000;\"><strong>\u3014\uff18\u6b04\u3015<\/strong><\/span>\u3067\u8a08\u7b97\u3055\u308c\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c778,400,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff16\u6b04\u3015\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span><\/strong><\/p>\n<p>\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff11\u306e<span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u306e\u2460\u3067\u8a08\u7b97\u3055\u308c\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c439,672\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff17\u6b04\u3015\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span><\/strong><\/p>\n<p>\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff11\u306e<span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u306e\u2461\u3067\u8a08\u7b97\u3055\u308c\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c420,305\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff18\u6b04\u3015\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff16\u6b04\u3015<\/strong><\/span>\u304b\u3089<span style=\"color: #800000;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u8f09\uff08\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u300c\uff10\u300d\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c19,367\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff19\u6b04\u3015\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u5272\u5408<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff18\u6b04\u3015<\/strong><\/span>\uff0f<span style=\"color: #800000;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\uff13\u4f4d\u672a\u6e80\u5207\u6368\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u300119,367\u00f7420,305\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c0.046\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301421\u6b04\u3015\u8abf\u6574\u524d\u6cd5\u4eba\u7a0e\u984d<\/span><\/strong><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/01_01a.pdf\" target=\"_blank\">\u5225\u8868\uff11\uff08\uff11\uff09<\/a><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span><\/span>\u306e\u300c<strong><span style=\"color: #800000;\">\u3014\uff12\u6b04\u3015<\/span><\/strong>\u6cd5\u4eba\u7a0e\u984d\u300d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c59,750,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u516c\u76ca\u6cd5\u4eba\u3001\u5171\u540c\u7d44\u5408\u7b49\u306e\u5834\u5408\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/01_02a.pdf\" target=\"_blank\">\u5225\u8868\uff11\uff08\uff12\uff09<\/a>\u3001\u7279\u5b9a\u306e\u533b\u7642\u6cd5\u4eba\u306e\u5834\u5408\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/01_03a.pdf\" target=\"_blank\">\u5225\u8868\uff11\uff08\uff13\uff09<\/a><\/span><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301422\u6b04\u3015\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u91cd\u8907\u63a7\u9664\u984d<\/span><\/strong><\/p>\n<p>\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff12\u306e<span style=\"color: #800000;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u8a72\u5f53\u304c\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301423\u6b04\u3015\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff13\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301422\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\uff10\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u300c78,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301424\u6b04\u3015\u8abf\u6574\u524d\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301423\u6b04\u3015<\/strong><\/span>\u00d710\/100\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002<span style=\"text-decoration: underline;\">\u305f\u3060\u3057\u3001<span style=\"color: #800000; text-decoration: underline;\"><strong>\u3014\uff16\u6b04\u3015<\/strong><\/span>\u2266<span style=\"color: #800000; text-decoration: underline;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\u306e\u5834\u5408\u306f\u300c\uff10\u300d\u3068\u8a18\u8f09\u3059\u308b\u3002<\/span>\u4e8b\u4f8b\u3067\u306f78,000,000\u00d710\/100\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c7,800,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301425\u6b04\u3015\u7a0e\u984d\u63a7\u9664\u52a0\u7b97\u57fa\u6e96\u984d<\/span><\/strong><\/p>\n<p>\uff08<span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u3014\uff15\u6b04\u3015<\/strong><\/span>\uff09\u306e\u91d1\u984d\u3068<span style=\"color: #800000;\"><strong>\u301423\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u306e\u3046\u3061\u3001\u5c11\u306a\u3044\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f868,800,000\uff0d778,400,000\uff1d90,400,000\uff1e78,000,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c78,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u4ee5\u5916\u306e\u6cd5\u4eba\u3015\u6b04<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301426\u6b04\u3015\u7a0e\u984d\u63a7\u9664\u52a0\u7b97\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301425\u6b04\u3015<\/strong><\/span>\u00d7\uff12\/100\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002\u4e8b\u4f8b\u3067\u306f78,000,000\u00d7\uff12\/100\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c1,560,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301427\u6b04\u3015\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301424\u6b04\u3015<\/strong><\/span>\uff0b<span style=\"color: #800000;\"><strong>\u301426\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002<span style=\"text-decoration: underline;\">\u305f\u3060\u3057\u3001<span style=\"color: #800000; text-decoration: underline;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\uff1c<span style=\"color: #800000; text-decoration: underline;\"><strong>\u3014\uff15\u6b04\u3015<\/strong><\/span>\u306e\u5834\u5408\u53c8\u306f<span style=\"color: #800000; text-decoration: underline;\"><strong>\u3014\uff19\u6b04\u3015<\/strong><\/span>\uff1c0.02\u306e\u5834\u5408\u3082\u3057\u304f\u306f<span style=\"color: #800000; text-decoration: underline;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\uff1d\uff10\u306e\u5834\u5408\u306f\u300c\uff10\u300d\u3068\u8a18\u8f09\u3059\u308b\u3002<\/span>\u4e8b\u4f8b\u3067\u306f\u30017,800,000\uff0b1,560,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c9,360,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3015\u6b04<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301428\u6b04\u3015\u7a0e\u984d\u63a7\u9664\u52a0\u7b97\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301425\u6b04\u3015<\/strong><\/span>\u00d712\/100\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002<span style=\"text-decoration: underline;\">\u305f\u3060\u3057\u3001<span style=\"color: #800000; text-decoration: underline;\"><strong>\u3014\uff19\u6b04\u3015<\/strong><\/span>\uff1c0.02\u306e\u5834\u5408\u3001\u53c8\u306f<span style=\"color: #800000; text-decoration: underline;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\uff1d\uff10\u306e\u5834\u5408\u306f\u300c\uff10\u300d\u3068\u8a18\u8f09\u3059\u308b\u3002<\/span>\u4e8b\u4f8b\u3067\u306f\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301429\u6b04\u3015\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301424\u6b04\u3015<\/strong><\/span>\uff0b<span style=\"color: #800000;\"><strong>\u301428\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002<span style=\"text-decoration: underline;\">\u305f\u3060\u3057\u3001<span style=\"color: #800000; text-decoration: underline;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\uff1c<span style=\"color: #800000; text-decoration: underline;\"><strong>\u3014\uff15\u6b04\u3015<\/strong><\/span>\u306e\u5834\u5408\u306f\u300c\uff10\u300d\u3068\u8a18\u8f09\u3059\u308b\u3002<\/span>\u4e8b\u4f8b\u3067\u306f\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301430\u6b04\u3015\u5f53\u671f\u7a0e\u984d\u57fa\u6e96\u984d<\/span><\/strong><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001<span style=\"color: #800000;\"><strong>\u301421\u6b04\u3015<\/strong><\/span>\u00d720\/100\u306e\u8a08\u7b97\u7d50\u679c\u3092\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u4ee5\u5916\u306e\u5834\u5408\u306f\u3001<span style=\"color: #800000;\"><strong>\u301421\u6b04\u3015<\/strong><\/span>\u00d710\/100\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002\u7533\u544a\u66f8\u6b04\u5185\u306e\u8a08\u7b97\u5f0f\u306e\u5206\u5b50\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u300c10\u53c8\u306f\u300d\u3092\u6d88\u3057\u3001\u305d\u306e\u4ed6\u306e\u5834\u5408\u306f\u300c\u53c8\u306f20\u300d\u3092\u6d88\u3057\u3066\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u4ee5\u5916\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u300c\u53c8\u306f20\u300d\u3092\u6d88\u3057\u3066\u300159,750,000\u00d710\/100\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c5,975,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301431\u6b04\u3015\u5f53\u671f\u7a0e\u984d\u63a7\u9664\u53ef\u80fd\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301427\u6b04\u3015<\/strong><\/span>\u53c8\u306f<span style=\"color: #800000;\"><strong>\u301429\u6b04\u3015<\/strong><\/span>\u3068<span style=\"color: #800000;\"><strong>\u301430\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u5c11\u306a\u3044\u91d1\u984d\u3092\u8a18\u8f09\u3002\u7533\u544a\u66f8\u6b04\u5185\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u300c\uff0827\uff09\u53c8\u306f\u300d\u3092\u6d88\u3057\u3001\u305d\u306e\u4ed6\u306e\u5834\u5408\u306f\u300c\u53c8\u306f\uff0829\uff09\u300d\u3092\u6d88\u3059\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u4ee5\u5916\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u300c\u53c8\u306f\uff0829\uff09\u300d\u3092\u6d88\u3057\u3066\u3001\u300c5,975,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301438\u6b04\u3015\u5f53\u671f\u7a0e\u984d\u63a7\u9664\u53ef\u80fd\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301431\u6b04\u3015<\/strong><\/span>\u53c8\u306f<span style=\"color: #800000;\"><strong>\u301437\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u8a72\u5f53\u3059\u308b\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c5,975,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301439\u6b04\u3015\u8abf\u6574\u524d\u6cd5\u4eba\u7a0e\u984d\u8d85\u904e\u69cb\u6210\u984d<\/span><\/strong><\/p>\n<p>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e13\uff08\u6cd5\u4eba\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u7279\u5225\u63a7\u9664\u984d\u306e\u7279\u4f8b\uff09\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/03\/06_28.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff0828\uff09<\/a>\u306e<span style=\"color: #800000;\"><strong>\u30147\u306e\u3252\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u5f53\u8a72\u7279\u4f8b\u3092\u53d7\u3051\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u7a7a\u6b04\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301440\u6b04\u3015\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301438\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301439\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u300c\uff10\u300d\uff09\u3002\u4e8b\u4f8b\u3067\u306f5,975,000\uff0d\uff10\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c5,975,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff11<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff11\u6b04\u3015\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u57fa\u6e96\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u7b49<\/span><\/strong><\/p>\n<p>\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061\u6700\u3082\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\u306e\u76f4\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u4e0a\u6bb5\u306b\u300c24.10.1\u300d\u3001\u4e0b\u6bb5\u306b\u300c25.9.30\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff12\u6b04\u3015\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d<\/span><\/strong><\/p>\n<p>\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c790,800,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff13\u6b04\u3015\u9069\u7528\u5e74\u5ea6\u306e\u6708\u6570\uff0f\uff08\uff11\uff09\u306e\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u57fa\u6e96\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u7b49\u306e\u6708\u6570<\/span><\/strong><\/p>\n<p>\u9069\u7528\u5e74\u5ea6\u306e\u6708\u6570\u3092\u5206\u5b50\u306b\u3001\u57fa\u6e96\u5e74\u5ea6\u306e\u6708\u6570\u3092\u5206\u6bcd\u306b\u8a18\u8f09\uff08\uff11\u30f6\u6708\u672a\u6e80\u306e\u7aef\u6570\u5207\u4e0a\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u5206\u5b50\u306b\u300c12\u300d\u3001\u5206\u6bcd\u306b\u540c\u3058\u304f\u300c12\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff14\u6b04\u3015\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u00d7<span style=\"color: #800000;\"><strong>\u3014\uff13\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002\u4e8b\u4f8b\u3067\u306f790,800,000\u00d712\/12\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c790,800,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u8a08\u7b97\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u7279\u4f8b\u304c\u3042\u308b\u306e\u3067\u8a18\u8f09\u65b9\u6cd5\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3057\u3066\u7d66\u4e0e\u7b49\u3092\u652f\u7d66\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306a\u3069\u3001\u5e73\u621030\u5e74\u6539\u6b63\u524d\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\uff08\u4ee5\u4e0b\u300c\u5e73\u621030\u5e74\u65e7\u63aa\u7f6e\u6cd5\u4ee4\u300d\u3068\u3044\u3046\uff09\u7b2c27\u6761\u306e12\u306e\uff15\u7b2c11\u9805\uff11\u53f7\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001<span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\u304b\u3089<span style=\"color: #800000;\"><strong>\u3014\uff14\u6b04\u3015<\/strong><\/span>\u306b\u306f\u4f55\u3082\u8a18\u8f09\u305b\u305a\u306b\u3001\u5225\u8868\uff16\uff0823\uff09\u306e<span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u306b\u300c\uff11\u300d\u3068\u8a18\u5165\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u304c\u306a\u3044\u5834\u5408\uff08\u5f53\u8a72\u6cd5\u4eba\u304c\u3001\u5408\u4f75\u3001\u5206\u5272\u53c8\u306f\u73fe\u7269\u51fa\u8cc7\u306b\u3088\u308a\u8a2d\u7acb\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u3092\u9664\u304f\uff09\u306a\u3069\u3001\u5e73\u621030\u5e74\u65e7\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff15\u7b2c\uff12\u9805\uff14\u53f7\u30cf\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061\u6700\u3082\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092<span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u306b\u8a18\u8f09\u3057\u3001<span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u00d7<span style=\"color: #800000;\"><strong>\u3014\uff13\u6b04\u3015<\/strong><\/span>\u00d770\/100\u306e\u8a08\u7b97\u7d50\u679c\u3092<span style=\"color: #800000;\"><strong>\u3014\uff14\u6b04\u3015<\/strong><\/span>\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u96f6\u3067\u3042\u308b\u5834\u5408\u3001\u53c8\u306f\u57fa\u6e96\u5e74\u5ea6\u304c\u306a\u3044\u5834\u5408\u3067\u304b\u3064\u6700\u3082\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u96f6\u3067\u3042\u308b\u5834\u5408\u306a\u3069\u3001\u5e73\u621030\u5e74\u65e7\u63aa\u7f6e\u6cd5\u4ee4\u7b2c27\u6761\u306e12\u306e\uff15\u7b2c11\u9805\uff12\u53f7\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061\u7d66\u4e0e\u7b49\u3092\u652f\u7d66\u3059\u308b\u6700\u521d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092<span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u306b\u8a18\u8f09\u3057\u3001<span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u00d7<span style=\"color: #800000;\"><strong>\u3014\uff13\u6b04\u3015<\/strong><\/span>\u00d770\/100\u306e\u8a08\u7b97\u7d50\u679c\u3092<span style=\"color: #800000;\"><strong>\u3014\uff14\u6b04\u3015<\/strong><\/span>\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff15\u6b04\u3015\u524d\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u524d\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6<\/span><\/strong><\/p>\n<p>\u524d\u4e8b\u696d\u5e74\u5ea6\uff08\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306e\u524d\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\uff09\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u4e0a\u6bb5\u306b\u300c28.10.1\u300d\u3001\u4e0b\u6bb5\u306b\u300c29.9.30\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff16\u6b04\u3015\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d<\/span><\/strong><\/p>\n<p>\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c778,400,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff17\u6b04\u3015\u9069\u7528\u5e74\u5ea6\u306e\u6708\u6570\uff0f\uff08\uff15\uff09\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u524d\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u7b49\u306e\u6708\u6570<\/span><\/strong><\/p>\n<p>\u9069\u7528\u5e74\u5ea6\u306e\u6708\u6570\u3092\u5206\u5b50\u306b\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3092\u5206\u6bcd\u306b\u8a18\u8f09\uff08\uff11\u30f6\u6708\u672a\u6e80\u306e\u7aef\u6570\u5207\u4e0a\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u5206\u5b50\u306b\u300c12\u300d\u3001\u5206\u6bcd\u306b\u540c\u3058\u304f\u300c12\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff18\u6b04\u3015\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff16\u6b04\u3015<\/strong><\/span>\u00d7<span style=\"color: #800000;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002\u4e8b\u4f8b\u3067\u306f778,400,000\u00d712\/12\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c778,400,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u53ca\u3073\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u8a08\u7b97\u3015\u6b04<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#ffa500;\">\n\t\t<p><span style=\"color: #800000;\"><strong>\u3014\uff19\u6b04\u3015<\/strong><\/span>\u304b\u3089<span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u307e\u3067\u306e\u5404\u6b04\u306f\u3001\u300c\u9069\u7528\u5e74\u5ea6\u300d\u306e\u2460\u6b04\u3001\u300c\u524d\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u524d\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u300d\u306e\u2461\u6b04\u306b\u305d\u308c\u305e\u308c\u5206\u3051\u3066\u8a18\u5165\u3057\u3066\u3044\u304f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff19\u6b04\u3015\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span><\/strong><\/p>\n<p>\u2460\u6b04\u306b\u306f\u5225\u8868\uff16\uff0823\uff09\u306e<span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u3001\u2461\u6b04\u306b\u306f\u5225\u8868\uff16\uff0823\uff09\u4ed8\u8868\uff11\u306e<span style=\"color: #800000;\"><strong>\u3014\uff16\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u305d\u308c\u305e\u308c\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u2460\u6b04\u306b\u300c868,800,000\u300d\u3092\u3001\u2461\u6b04\u306b\u300c778,400,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301410\u6b04\u3015\u540c\u4e0a\u306e\u3046\u3061\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3067\u3042\u308b\u5e73\u621030\u5e74\u65e7\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff15\u7b2c\uff12\u9805\u7b2c\uff18\u53f7\u306b\u898f\u5b9a\u3059\u308b\u7d99\u7d9a\u96c7\u7528\u8005\u306b\u4fc2\u308b\u91d1\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff19\u6b04\u3015<\/strong><\/span>\u306e\u4e2d\u306b\u542b\u307e\u308c\u308b\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3067\u3042\u308b\u7d99\u7d9a\u96c7\u7528\u8005\u306b\u4fc2\u308b\u91d1\u984d\u3092\u3001\u2460\u6b04\u53ca\u3073\u2461\u6b04\u306b\u305d\u308c\u305e\u308c\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3059\u3079\u3066\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3001\u2460\u6b04\u306b\u300c868,800,000\u300d\u3092\u3001\u2461\u6b04\u306b\u300c778,400,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301411\u6b04\u3015\u540c\u4e0a\u306e\u3046\u3061\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u306b\u4fc2\u308b\u91d1\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301410\u6b04\u3015<\/strong><\/span>\u306e\u4e2d\u306b\u542b\u307e\u308c\u308b\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u306b\u4fc2\u308b\u91d1\u984d\u3092\u3001\u2460\u6b04\u53ca\u3073\u2461\u6b04\u306b\u305d\u308c\u305e\u308c\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u2460\u6b04\u306b\u300c8,800,000\u300d\u3092\u3001\u2461\u6b04\u306b\u300c8,400,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301412\u6b04\u3015\u7d99\u7d9a\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301410\u6b04\u3015<\/strong><\/span>\u304b\u3089<span style=\"color: #800000;\"><strong>\u301411\u6b04\u3015<\/strong><\/span>\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u2460\u6b04\u306b\u300c860,000,000\u300d\u3092\u3001\u2461\u6b04\u306b\u300c770,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301413\u6b04\u3015\u6708\u5225\u652f\u7d66\u5bfe\u8c61\u8005\u306e\u5408\u8a08\u6570<\/span><\/strong><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u7d66\u4e0e\u7b49\u6708\u5225\u652f\u7d66\u5bfe\u8c61\u8005\uff08\u5f53\u8a72\u5e74\u5ea6\u306b\u542b\u307e\u308c\u308b\u5404\u6708\u3054\u3068\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u306e\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5185\u96c7\u7528\u8005\u306e\u6570\u3092\u5408\u8a08\u3057\u305f\u6570\uff09\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u2460\u6b04\u306b\u300c1,956\u300d\u3092\u3001\u2461\u6b04\u306b\u300c1,832\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301414\u6b04\u3015\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u53ca\u3073\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301412\u6b04\u3015<\/strong><\/span>\u00f7<span style=\"color: #800000;\"><strong>\u301413\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002\u4e8b\u4f8b\u3067\u306f860,000,000\u00f71,956\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c439,672\u300d\u3092\u2460\u6b04\u306b\u3001770,000,000\u00f71,832\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c420,305\u300d\u3092\u2461\u6b04\u306b\u8a18\u5165\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p>\u5e73\u621030\u5e74\u65e7\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff15\u7b2c14\u9805\u306b\u898f\u5b9a\u3059\u308b\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u300c\uff10\u300d\u306e\u5834\u5408\u306f\u3001<span style=\"color: #800000;\"><strong>\u301412\u6b04\u3015<\/strong><\/span>\u306e\u2460\u3068<span style=\"color: #800000;\"><strong>\u301413\u6b04\u3015<\/strong><\/span>\u306e\u2460\u306b\u306f\u305d\u308c\u305e\u308c\u300c\uff11\u300d\u3068\u8a18\u8f09\u3057\u3001\u540c\u6761\u7b2c16\u9805\u306b\u898f\u5b9a\u3059\u308b\u7d99\u7d9a\u96c7\u7528\u8005\u6bd4\u8f03\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u300c\uff10\u300d\u306e\u5834\u5408\u306f\u3001<span style=\"color: #800000;\"><strong>\u301413\u6b04\u3015<\/strong><\/span>\u306e\u2461\u306f\u300c\uff11\u300d\u3068\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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