{"id":188347,"date":"2019-11-07T10:17:41","date_gmt":"2019-11-07T01:17:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=188347"},"modified":"2025-09-29T17:45:17","modified_gmt":"2025-09-29T08:45:17","slug":"corporation-article-830","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-830\/","title":{"rendered":"\u3014\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3015 \u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u6cd5\u4eba\u7a0e\u5236\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u8b72\u6e21\u640d\u76ca\u53ca\u3073\u53d6\u5f97\u4fa1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u3014\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3015 <\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong> \u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u6cd5\u4eba\u7a0e\u5236\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u8b72\u6e21\u640d\u76ca\u53ca\u3073\u53d6\u5f97\u4fa1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5c0f\u6797\u3000\u7a63<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u7b49\u306e\u4eee\u60f3\u901a\u8ca8\u306f\u3001\u500b\u4eba\u3060\u3051\u3067\u306a\u304f\u6cd5\u4eba\u3067\u3082\u4fdd\u6709\u30fb\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306b\u304a\u3044\u3066\u3001\u4f1a\u8a08\u306e\u9762\u3067\u306f2018\u5e74\uff13\u6708\u306bASBJ\u304b\u3089\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180314_02-1.pdf\" target=\"_blank\" rel=\"noopener\">\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u304a\u3051\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u7a0e\u52d9\u306e\u9762\u3067\u306f\u6cd5\u5f8b\u306b\u3088\u308b\u5b9a\u3081\u306f\u306a\u304f\u30012018\u5e7411\u6708\u306b\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/information\/release\/kokuzeicho\/2018\/faq\/pdf\/04.pdf\" target=\"_blank\" rel=\"noopener\">\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08FAQ\uff09<\/a>\u300d\u7b49\u3092\u3082\u3068\u306b\u5b9f\u52d9\u304c\u884c\u308f\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u4ee4\u548c\u5143\u5e74\u5ea6\uff08\u5e73\u621031\u5e74\u5ea6\uff09\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u3053\u308c\u3089\u56fd\u7a0e\u5e81\u8cc7\u6599\u3067\u793a\u3055\u308c\u3066\u3044\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u8b72\u6e21\u640d\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\u7b49\u304c\u3001\u6240\u5f97\u7a0e\u3001\u6cd5\u4eba\u7a0e\u3068\u3082\u306b\u7a0e\u6cd5\u4e0a\u898f\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002\u672c\u9023\u8f09\u3067\u306f\u3001\u4eca\u5e74\u5ea6\u6539\u6b63\u3067\u6574\u5099\u3055\u308c\u305f\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u3046\u3061\u6cd5\u4eba\u7a0e\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u30dd\u30a4\u30f3\u30c8\u3092\uff12\u56de\u306b\u308f\u305f\u3063\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u65e5\u672c\u3067\u306f\u91d1\u878d\u5e81\u304c\u4e2d\u5fc3\u3068\u306a\u308a\u3001\u547c\u79f0\u3092\u300c\u4eee\u60f3\u901a\u8ca8\u300d\u304b\u3089\u300c\u6697\u53f7\u8cc7\u7523\u300d\u3078\u5909\u66f4\u3057\u3088\u3046\u3068\u3059\u308b\u52d5\u304d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u672c\u7a3f\u3067\u306f\u300c\u4eee\u60f3\u901a\u8ca8\u300d\u3092\u7528\u3044\u3066\u89e3\u8aac\u3092\u884c\u3044\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u8b72\u6e21\u640d\u76ca<\/strong><\/h4>\n<p>\u5185\u56fd\u6cd5\u4eba\u304c\u4eee\u60f3\u901a\u8ca8\u306e\u8b72\u6e21\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u8b72\u6e21\u5229\u76ca\u984d\u53c8\u306f\u8b72\u6e21\u640d\u5931\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u5951\u7d04\u3092\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\uff08\u6cd5\u6cd561\u2460\uff09\u3002<\/p>\n<p>\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3057\u3066\u8b72\u6e21\u640d\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9\u306f\u3001\u6b21\u306e\uff14\u3064\u304c\u3042\u308a\u307e\u3059\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u4eee\u60f3\u901a\u8ca8\u3092\u65e5\u672c\u5186\u306b\u63db\u7b97\uff08\u58f2\u5374\uff09\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u4eee\u60f3\u901a\u8ca8\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u4eee\u60f3\u901a\u8ca8\u540c\u58eb\u306e\u4ea4\u63db\u3092\u884c\u3063\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u4eee\u60f3\u901a\u8ca8\u3092\u30de\u30a4\u30cb\u30f3\u30b0\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8b72\u6e21\u640d\u76ca\u306e\u8a08\u7b97\u4f8b<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u4e0a\u8a18<span style=\"color: #b22222;\">\u2460<\/span>\uff5e<span style=\"color: #b22222;\">\u2463<\/span>\u3054\u3068\u306e\u8b72\u6e21\u640d\u76ca\u306e\u8a08\u7b97\u4f8b\u3092\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u4eee\u60f3\u901a\u8ca8\u3092\u65e5\u672c\u5186\u306b\u63db\u7b97\uff08\u58f2\u5374\uff09\u3057\u305f\u5834\u5408<\/h4>\n<p>\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u3092\u65e5\u672c\u5186\u306b\u63db\u7b97\uff08\u58f2\u5374\uff09\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u91d1\u984d\u306f\u3001\u305d\u306e\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u5374\u91d1\u984d\u3068\u58f2\u5374\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u306e\u5dee\u984d\u306b\u306a\u308a\u307e\u3059\uff08\u6cd5\u6cd522\u30fb22\u306e\uff12\uff09\u3002<\/p>\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:#666699;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3014\u4e8b\u4f8b\u3015<\/strong><\/span><\/p>\n<p>1,800,000\u5186\u3067\u8cfc\u5165\u3057\u305f\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u3046\u30610.2\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092100,000\u5186\u3067\u58f2\u5374\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 10px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u8cb7\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u306f\u8003\u616e\u3057\u307e\u305b\u3093\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/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: #000000;\">100,000\u5186\uff0d\uff081,800,000\u5186\u00f7\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff09\u00d70.2\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff1d10,000\u5186<\/div>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u305d\u306e\u4ed6\u306e\u5fc5\u8981\u7d4c\u8cbb\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u4eee\u60f3\u901a\u8ca8\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/h4>\n<p>\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u3092\u8b72\u6e21\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u6240\u5f97\u91d1\u984d\u306f\u3001\u305d\u306e\u4eee\u60f3\u901a\u8ca8\u306e\u8b72\u6e21\u4fa1\u984d\u3068\u8b72\u6e21\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u306e\u5dee\u984d\u3068\u306a\u308a\u307e\u3059\uff08\u6cd5\u6cd522\u30fb22\u306e\uff12\uff09\u3002<\/p>\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:#666699;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3014\u4e8b\u4f8b\u3015<\/strong><\/span><\/p>\n<p>1,800,000\u5186\u3067\u8cfc\u5165\u3057\u305f\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u3046\u30610.4\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092189,000\u5186\uff08\u6d88\u8cbb\u7a0e\u7b49\u8fbc\uff09\u306e\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u6c7a\u6e08\u306b\u652f\u6255\u3044\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u53d6\u5f15\u6642\u306b\u304a\u3051\u308b\u4ea4\u63db\u30ec\u30fc\u30c8\u306f\uff11\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff1d472,500\u5186\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 10px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u8cb7\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u306f\u8003\u616e\u3057\u307e\u305b\u3093\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/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: #000000;\">189,000\u5186\uff0d\uff081,800,000\u5186\u00f7\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff09\u00d70.4\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff1d9,000\u5186<\/div>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u305d\u306e\u4ed6\u306e\u5fc5\u8981\u7d4c\u8cbb\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u4eee\u60f3\u901a\u8ca8\u540c\u58eb\u306e\u4ea4\u63db\u3092\u884c\u3063\u305f\u5834\u5408<\/h4>\n<p>\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\uff21\u3092\u4ed6\u306e\u4eee\u60f3\u901a\u8ca8\uff22\u3068\u4ea4\u63db\u3057\u305f\u5834\u5408\u3001\u4eee\u60f3\u901a\u8ca8\uff21\u3067\u4eee\u60f3\u901a\u8ca8\uff22\u3092\u8cfc\u5165\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u300c<span style=\"color: #b22222;\">\u2461<\/span>\u4eee\u60f3\u901a\u8ca8\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u300d\u3068\u540c\u69d8\u306b\u3001\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u6cd5\u6cd522\u30fb22\u306e\uff12\uff09\u3002<\/p>\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:#666699;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3014\u4e8b\u4f8b\u3015<\/strong><\/span><\/p>\n<p>1,800,000\u5186\u3067\u8cfc\u5165\u3057\u305f\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u3046\u3061\uff11\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u309210\u30ea\u30c3\u30d7\u30eb\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u6c7a\u6e08\u306b\u652f\u6255\u3044\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u53d6\u5f15\u6642\u306b\u304a\u3051\u308b\u4ea4\u63db\u30ec\u30fc\u30c8\u306f\uff11\u30ea\u30c3\u30d7\u30eb\uff1d58,000\u5186\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 10px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u8cb7\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u306f\u8003\u616e\u3057\u307e\u305b\u3093\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/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: #000000;\">\uff0858,000\u5186\u00d710\u30ea\u30c3\u30d7\u30eb\uff09\uff0d\uff081,800,000\u5186\u00f7\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff09\u00d7\uff11\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3 \uff1d130,000\u5186<\/div>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u305d\u306e\u4ed6\u306e\u5fc5\u8981\u7d4c\u8cbb\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u4eee\u60f3\u901a\u8ca8\u3092\u30de\u30a4\u30cb\u30f3\u30b0\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408<\/h4>\n<p>\u4eee\u60f3\u901a\u8ca8\u3092\u30de\u30a4\u30cb\u30f3\u30b0\uff08\u63a1\u6398\uff09\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u6240\u5f97\u306f\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3044\u308f\u3086\u308b\u300c\u30de\u30a4\u30cb\u30f3\u30b0\u300d\u7b49\u306b\u3088\u308a\u4eee\u60f3\u901a\u8ca8\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306e\u53ce\u76ca\uff08\u6642\u4fa1\uff09\u306b\u3064\u3044\u3066\u306f\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u3001\u30de\u30a4\u30cb\u30f3\u30b0\u7b49\u306b\u8981\u3057\u305f\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u6cd5\u6cd522\u30fb22\u306e\uff12\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u30de\u30a4\u30cb\u30f3\u30b0\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u3092\u30de\u30a4\u30cb\u30f3\u30b0\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u6642\u70b9\u3067\u306e\u6642\u4fa1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u95a2\u4fc2\u53ca\u3073\u7d4c\u904e\u63aa\u7f6e<\/strong><\/h4>\n<p>\u4eee\u60f3\u901a\u8ca8\u306e\u8b72\u6e21\u640d\u76ca\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\uff08\u6539\u6b63\u6cd5\u9644\u524712\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7d4c\u904e\u63aa\u7f6e\u3068\u3057\u3066\u3001\u6539\u6b63\u4e8b\u696d\u5e74\u5ea6\uff08\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff09\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u4eee\u60f3\u901a\u8ca8\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u5951\u7d04\u3092\u3057\u3001\u304b\u3064\u3001\u6539\u6b63\u4e8b\u696d\u5e74\u5ea6\u4ee5\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u305d\u306e\u4eee\u60f3\u901a\u8ca8\u306e\u5f15\u6e21\u3057\u3092\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u8b72\u6e21\u5229\u76ca\u984d\u53c8\u306f\u8b72\u6e21\u640d\u5931\u984d\u306f\u3001\u305d\u306e\u5f15\u6e21\u3057\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\uff08\u6539\u6b63\u6cd5\u9644\u524719\u2460\uff09\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u5951\u7d04\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u8b72\u6e21\u5229\u76ca\u984d\u53c8\u306f\u8b72\u6e21\u640d\u5931\u984d\u3092\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u307e\u3059\uff08\u6539\u6b63\u6cd5\u9644\u524719\u2460\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u539f\u5247\u7684\u306a\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u8b72\u6e21\u640d\u76ca\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u8cfc\u5165\u3057\u305f\u5834\u5408\u306b\u306f\u305d\u306e\u652f\u6255\u5bfe\u4fa1\u306b\u624b\u6570\u6599\u7b49\u306e\u4ed8\u968f\u8cbb\u7528\u3092\u52a0\u7b97\u3057\u305f\u984d\u3068\u306a\u308a\u307e\u3059\uff08\u6cd5\u4ee4118\u306e\uff15\uff09\u3002<\/p>\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:#666699;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3014\u4e8b\u4f8b\u2460\u3015<\/strong><\/span><br \/>\n<span style=\"color: #666699;\">\uff5e\u8cfc\u5165\u3057\u305f\u5834\u5408\uff5e<\/span><\/p>\n<p>\u56fd\u5185\u306e\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u304b\u3089\u3001\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u30921,800,000\u5186\u3067\u8cfc\u5165\u3057\u3066\u8cfc\u5165\u6642\u306b\u624b\u6570\u6599550\u5186\uff08\u6d88\u8cbb\u7a0e\u7b49\u8fbc\uff09\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u30011,800,550\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\uff08\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3092\u9069\u7528\uff09\u3067\u3042\u308b\u6cd5\u4eba\u304c\u3001\u4e0a\u8a18\u306e\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u306e\u8cfc\u5165\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\u306f1,800,500\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/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: #000000;\">1,800,000\u5186\uff0b550\u5186\uff1d1,800,550\u5186<\/div>\n<\/div>\n<p>\u30de\u30a4\u30cb\u30f3\u30b0\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u3092\u30de\u30a4\u30cb\u30f3\u30b0\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u6642\u70b9\u3067\u306e\u6642\u4fa1\uff08\uff1d\u76ca\u91d1\u306b\u7b97\u5165\u3055\u308c\u305f\u91d1\u984d\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\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:#666699;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3014\u4e8b\u4f8b\u2461\u3015<\/strong><\/span><br \/>\n<span style=\"color: #666699;\">\uff5e\u30de\u30a4\u30cb\u30f3\u30b0\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\uff5e<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u30de\u30a4\u30cb\u30f3\u30b0\u306b\u3088\u308a\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u30011,800,000\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u53d6\u5f15\u6642\u306b\u304a\u3051\u308b\u4ea4\u63db\u30ec\u30fc\u30c8\u306f\uff11\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff1d450,000\u5186\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong>\u3010\u8a08\u7b97\u5f0f\u3011<\/strong><\/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: #000000;\">450,000\u5186\u00d7\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff1d1,800,000\u5186<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8907\u6570\u56de\u306b\u308f\u305f\u3063\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u4fa1\u984d<\/strong><\/h4>\n<p>\u540c\u3058\u4eee\u60f3\u901a\u8ca8\u3092\u8907\u6570\u56de\u306b\u308f\u305f\u3063\u3066\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u306f\u3001\u79fb\u52d5\u5e73\u5747\u6cd5\u53c8\u306f\u7dcf\u5e73\u5747\u6cd5\u306b\u3088\u308b\u539f\u4fa1\u6cd5\u306b\u3088\u308a\u7b97\u51fa\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u305d\u306e\u7b97\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_53.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u5c4a\u3051\u51fa\u308b<\/a>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u6cd5\u4ee4118\u306e\uff16\u2460\u30fb\u2463\uff09\u304c\u3001\u5c4a\u51fa\u7b49\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u6cd5\u5b9a\u7b97\u51fa\u65b9\u6cd5\u306f\u79fb\u52d5\u5e73\u5747\u6cd5\u306b\u3088\u308b\u539f\u4fa1\u6cd5\u3068\u3055\u308c\u307e\u3057\u305f\uff08\u6cd5\u6cd561\u2460\u4e8c\u3001\u6cd5\u4ee4118\u306e\uff16\u2466\uff09\u3002<\/p>\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:#666699;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3014\u4e8b\u4f8b\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u56fd\u5185\u306e\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u304b\u3089\u3001\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u30921,800,000\u5186\u3067\u8cfc\u5165\u3057\u3001\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u3046\u30610.2\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u58f2\u5374\u3057\u307e\u3057\u305f\u3002\u5f8c\u65e5\u3055\u3089\u306b\uff12\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092870,000\u5186\u3067\u8cfc\u5165\u3057\u307e\u3057\u305f\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong>\u3010\u8a08\u7b97\u5f0f\uff08\u79fb\u52d5\u5e73\u5747\u6cd5\uff09\u3011<\/strong><\/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: #000000;\">1,800,000\u5186\uff0d\uff081,800,000\u5186\u00f7\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff09\u00d70.2\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff0b870,000\uff1d2,580,000\u5186<\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong>\u3010\u8a08\u7b97\u5f0f\uff08\u7dcf\u5e73\u5747\u6cd5\uff09\u3011<\/strong><\/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: #000000;\">\uff081,800,000\u5186\uff0b870,000\u5186\uff09 \uff0d\uff081,800,000\u5186\uff0b870,000\u5186\uff09\u00f7\uff08\uff14\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff0b\uff12\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff09\u00d70.2\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff1d2,581,000\u5186\uff085.8\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff09<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u9069\u7528\u95a2\u4fc2<\/strong><\/h4>\n<p>\u4eee\u60f3\u901a\u8ca8\u306e\u8b72\u6e21\u640d\u76ca\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u53d6\u5f97\u4fa1\u984d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\uff08\u6539\u6b63\u6cd5\u9644\u524712\uff09\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u6642\u306e\u6642\u4fa1\u8a55\u4fa1\u640d\u76ca\u306e\u7b97\u5b9a\u3068\u4eee\u60f3\u901a\u8ca8\u4fe1\u7528\u53d6\u5f15\u306b\u4fc2\u308b\u307f\u306a\u3057\u6c7a\u6e08\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\n<div class=\"box_info box clear\" style=\"font-size:12px; 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