{"id":24488,"date":"2013-09-19T10:20:57","date_gmt":"2013-09-19T01:20:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=24488"},"modified":"2025-09-24T13:22:24","modified_gmt":"2025-09-24T04:22:24","slug":"tax-article-42","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-42\/","title":{"rendered":"\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u6240\u5f97\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u6bd4\u8f03\u691c\u8a3c\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u7387\u306e\u63a8\u79fb\u3068\u5b9f\u8cea\u8ca0\u62c5\u7387\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u6240\u5f97\u8ab2\u7a0e\u306b\u304a\u3051\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u6bd4\u8f03\u691c\u8a3c<\/strong><\/h4>\n<h4 style=\"text-align: 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12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span>\u3000\u300c\u516c\u5e73\u30fb\u4e2d\u7acb\u30fb\u7c21\u7d20\u300d\u306e\uff13\u3064\u304c\u79df\u7a0e\u539f\u5247\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u2460\u516c\u5e73\u306a\u8ab2\u7a0e\u3001\u2461\u7d4c\u6e08\u793e\u4f1a\u306b\u304a\u3044\u3066\u5e72\u6e09\u3057\u306a\u3044\u3053\u3068\u3001\u2462\u7d0d\u7a0e\u8005\u53ca\u3073\u7a0e\u52d9\u5f53\u5c40\u53cc\u65b9\u306b\u3068\u3063\u3066\u8cbb\u7528\u304c\u6700\u5c11\u3067\u3042\u308b\u3053\u3068\u3001\u304c\u8ab2\u7a0e\u3092\u884c\u3046\u4e0a\u3067\u306e\u539f\u5247\u3068\u306a\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u8d85\u904e\u7d2f\u9032\u7a0e\u7387<\/strong><\/h4>\n<p>\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3068\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u8907\u6570\u306e\u6bb5\u968e\u306b\u533a\u5206\u3057\u3001\u4e0a\u306e\u6bb5\u968e\u3078\u9032\u3080\u306b\u5f93\u3063\u3066\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u304b\u305f\u3061\u3067\u7a0e\u3092\u8ab2\u3059\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u8ab2\u7a0e\u65b9\u6cd5\u306f\u3001\u5927\u6b63\uff12\u5e74\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u6240\u5f97\u7a0e\u306b\u3064\u3044\u30662.5\uff05\uff5e22\uff05\u306e14\u6bb5\u968e\u306b\u3066\u5c0e\u5165\u3055\u308c\u305f\u306e\u304c\u3001\u305d\u306e\u59cb\u307e\u308a\u3067\u3042\u308b\u3002<br \/>\n\u672c\u7a3f\u3067\u53d6\u308a\u4e0a\u3052\u308b\u7a0e\u306e\u3046\u3061\u300c\u6240\u5f97\u7a0e\u300d\u304c\u3053\u308c\u306b\u3042\u305f\u308b\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u5f79\u5272\u306f\u3001\u7b2c\u4e00\u306f\u56fd\u306e\u8ca1\u6e90\u3092\u8abf\u9054\u3059\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u7b2c\u4e8c\u306f\u6240\u5f97\u518d\u5206\u914d\u3092\u884c\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u7b2c\u4e8c\u306e\u5f79\u5272\u3092\u679c\u305f\u3059\u305f\u3081\u306b\u306f\u3001\u5fdc\u80fd\u8ca0\u62c5\u306e\u539f\u5247\u306b\u57fa\u3065\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306f\u3001\u5782\u76f4\u7684\u516c\u5e73\u6027\u3068\u5fdc\u80fd\u8ca0\u62c5\u306e\u539f\u5247\u306e\u4e21\u8005\u3092\u6e80\u305f\u3059\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306e\u7279\u8272\u306f\u3001\u8907\u6570\u306e\u6bb5\u968e\uff08\u30d6\u30e9\u30b1\u30c3\u30c8\uff09\u3092\u8a2d\u3051\u3066\u3044\u308b\u3053\u3068\u3067\u3042\u308b\u304c\u3001\u30d6\u30e9\u30b1\u30c3\u30c8\u6570\u3092\u591a\u304f\u8a2d\u3051\u308b\u3053\u3068\u306b\u306f\u305d\u308c\u305e\u308c\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3002<\/p>\n<p>\uff11\u3064\u76ee\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u8ca7\u5bcc\u306e\u5dee\u304c\u5927\u304d\u3044\u5834\u5408\u306f\u7279\u306b\u6240\u5f97\u518d\u5206\u914d\u6a5f\u80fd\u304c\u50cd\u304f\u3053\u3068\u3067\u3042\u308b\u3002\u6240\u5f97\u518d\u5206\u914d\u306e\u6a5f\u80fd\u3092\u5b58\u5206\u306b\u679c\u305f\u305d\u3046\u3068\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4f4e\u7a0e\u7387\u304b\u3089\u9ad8\u7a0e\u7387\u307e\u3067\u591a\u304f\u306e\u30d6\u30e9\u30b1\u30c3\u30c8\u3092\u8a2d\u3051\u308b\u306e\u304c\u597d\u307e\u3057\u3044\u3002\u307e\u305f\uff12\u3064\u76ee\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u30d6\u30e9\u30b1\u30c3\u30c8\u6570\u304c\u591a\u3044\u3053\u3068\u306b\u3088\u308a\u3001\u306a\u3081\u3089\u304b\u306b\u8ca0\u62c5\u304c\u7d2f\u5897\u3057\u3066\u3044\u304f\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u305d\u306e\u4e00\u65b9\u3067\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u5b58\u5728\u3059\u308b\u3002\u4f8b\u3048\u3070\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u5834\u5408\u3001\u300c\u5c31\u8077\u304b\u3089\u9000\u8077\u307e\u3067\u300d\u3068\u3044\u3046\uff11\u3064\u306e\u30e9\u30a4\u30d5\u30b9\u30c6\u30fc\u30b8\u306e\u4e2d\u3067\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u304c\uff11\u3064\uff5e\uff12\u3064\u306e\u30d6\u30e9\u30b1\u30c3\u30c8\u5185\u306b\u53ce\u307e\u3089\u306a\u3044\u5834\u5408\u3001\u7d2f\u9032\u611f\u304c\u5897\u3059\u3053\u3068\u3068\u306a\u308b\u3002<br \/>\n\u307e\u305f\u3001\u4f4e\u6240\u5f97\u5c64\u3078\u306e\u793e\u4f1a\u798f\u7949\u306e\u5145\u5b9f\u304c\u56f3\u3089\u308c\u308b\u4e2d\u3067\u6240\u5f97\u518d\u5206\u914d\u3092\u524d\u9762\u306b\u62bc\u3057\u51fa\u3059\u3053\u3068\u306f\u3001\u304b\u3048\u3063\u3066\u516c\u5e73\u6027\u3092\u6b20\u304f\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u7387<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u6cd5\u4eba\u7a0e<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u3068\u306f\u3001\u305d\u306e\u4f01\u696d\u6d3b\u52d5\u306b\u3088\u308a\u5f97\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u56fd\u7a0e\u3092\u3044\u3044\u3001\u5e73\u621025\u5e74\u5ea6\u4e88\u7b97\u30d9\u30fc\u30b9\u3067\u79df\u7a0e\u53ce\u5165\u306e20.6\uff05\uff089.6\u5146\u5186\uff09\u3092\u5360\u3081\u308b\u3002<\/p>\n<p>\u305d\u306e\u7a0e\u7387\u306f\u3001\u5e73\u621025\u5e74\uff19\u6708\u73fe\u5728\u306725.5\uff05\uff08\u57fa\u672c\u7a0e\u7387\uff09\u3067\u3042\u308b\u3002\u306a\u304a\u3001\u6cd5\u4eba\u7a0e\u306f\u6bd4\u4f8b\u7a0e\u7387\u3067\u8ab2\u7a0e\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u5bfe\u3057\u3066\u306f\u305d\u306e\u62c5\u7a0e\u529b\u3092\u8003\u616e\u3057\u3001\u8efd\u6e1b\u7a0e\u7387\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u70b9\u306b\u304a\u3044\u3066\u306f\u3001\u6bd4\u4f8b\u7a0e\u7387\u306e\u4e2d\u306b\u82e5\u5e72\u306e\u7d2f\u9032\u7a0e\u7387\u3092\u53d6\u308a\u5165\u308c\u3066\u3044\u308b\u3068\u3082\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u4e0b\u8a18\u306b\u793a\u3059\u306e\u304c\u7a0e\u7387\u306e\u63a8\u79fb\u3067\u3042\u308b\u304c\u3001\u8fd1\u5e74\u3001\u7a0e\u7387\u306f\u5f15\u4e0b\u3052\u306e\u4e00\u9014\u3092\u305f\u3069\u3063\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3008\u6cd5\u4eba\u7a0e\u7387\u306e\u63a8\u79fb\u3009<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-24489\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu1-1.png\" alt=\"\" width=\"650\" height=\"382\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu1-1.png 954w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu1-1-300x176.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff13\u670831\u65e5\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u662d\u548c56\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u5e74700\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u306b\u9069\u7528\u3002<\/span><\/p>\n<p style=\"text-align: right;\">\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/corporation\/082.htm\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a\u5f15\u7528\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p>\u6cd5\u4eba\u7a0e\u306f\u3001\u305d\u3082\u305d\u3082\u6240\u5f97\u7a0e\u306e\u4e00\u90e8\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u304c\u3001\u662d\u548c15\u5e74\u306b\u6cd5\u4eba\u7a0e\u3068\u3057\u3066\u72ec\u7acb\u300118\uff05\u306e\u6bd4\u4f8b\u7a0e\u7387\u306b\u3088\u308a\u8ab2\u7a0e\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u304c\u3001\u305d\u306e\u59cb\u307e\u308a\u3067\u3042\u308b\u3002\u8fd1\u4ee3\u7a0e\u5236\u3068\u3057\u3066\u306e\u59cb\u307e\u308a\u306f\u30b7\u30e3\u30a6\u30d7\u52e7\u544a\u3067\u3042\u308a\u3001\u662d\u548c25\u5e74\u306b35\uff05\u306e\u6bd4\u4f8b\u7a0e\u7387\u306b\u3088\u308a\u30b9\u30bf\u30fc\u30c8\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u662d\u548c27\u5e74\u306b\u306f42\uff05\u307e\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u591a\u5c11\u306e\u4e0a\u4e0b\u3092\u4f34\u3044\u3064\u3064\u3082\u3001\u662d\u548c59\u5e74\u306b\u306f43.4\uff05\u307e\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002\u3053\u308c\u306f\u3001\u662d\u548c40\u5e74\u4ee3\u5f8c\u534a\u3054\u308d\u304b\u3089\u6cd5\u4eba\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u5f37\u5316\u304c\u4e3b\u5f35\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u305f\u3081\u3067\u3042\u308b\u3002\u3068\u3044\u3046\u306e\u3082\u3001\u4f01\u696d\u8a2d\u5099\u306e\u62e1\u5927\u305d\u306e\u4ed6\u7d4c\u6e08\u306e\u9ad8\u5ea6\u6210\u9577\u304c\u516c\u5bb3\u7b49\u793e\u4f1a\u7684\u8cbb\u7528\u3092\u5897\u5927\u3055\u305b\u3066\u304a\u308a\u3001\u4f01\u696d\u306f\u5fdc\u5206\u306e\u8ca0\u62c5\u3092\u8ca0\u3046\u3079\u304d\u3067\u3042\u308b\u3068\u3044\u3046\u58f0\u304c\u9ad8\u307e\u3063\u305f\u305f\u3081\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u5f15\u4e0a\u3052\u306e\u80cc\u666f\u306b\u306f\u3001\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306b\u4f34\u3046\u7a0e\u6e90\u78ba\u4fdd\u304c\u3042\u3063\u305f\u3002<\/p>\n<p>\u4e0a\u8a18\u63a8\u79fb\u56f3\u3092\u3055\u3089\u306b\u898b\u9032\u3081\u308b\u3068\u3001\u662d\u548c59\u5e74\u4ee5\u5f8c\u306f\u4e00\u8ee2\u3001\u7a0e\u7387\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u4e00\u65b9\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u6d3b\u529b\u3084\u56fd\u969b\u7af6\u4e89\u529b\u3092\u7dad\u6301\u3059\u308b\u89b3\u70b9\u304b\u3089\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u7279\u306b\u5e73\u621010\u5e74\u9803\u304b\u3089\u5927\u5e45\u306a\u5f15\u4e0b\u3052\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u306f\u65e5\u672c\u306e\u6cd5\u4eba\u8ab2\u7a0e\u306e\u5b9f\u52b9\u7a0e\u7387\u306e\u9ad8\u3055\u304c\u554f\u984c\u8996\u3057\u59cb\u3081\u3089\u308c\u305f\u3053\u3068\u306b\u3088\u308b\u3002\u5f53\u6642\u3001\u65e5\u672c\u306e\u6cd5\u4eba\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u5b9f\u52b9\u7a0e\u7387\u306f\u8af8\u5916\u56fd\u3088\u308a10\uff05\u7a0b\u5ea6\u9ad8\u3044\u3068\u3055\u308c\u3001\u7523\u696d\u306e\u7a7a\u6d1e\u5316\u3092\u9632\u3050\u3053\u3068\u3001\u666f\u6c17\u306e\u56de\u5fa9\u30fb\u7d4c\u6e08\u306e\u767a\u5c55\u3092\u56f3\u308b\u3053\u3068\u3092\u7406\u7531\u3068\u3057\u3066\u3001\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3092\u62e1\u5927\u3059\u308b\u3068\u3044\u3046\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u304d\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/strong><\/h4>\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u306f\u3001\u5e02\u753a\u6751\u6c11\u7a0e\uff08\u6771\u4eac23\u533a\u306f\u7279\u5225\u533a\u6c11\u7a0e\uff09\u3068\u9053\u5e9c\u770c\u6c11\u7a0e\u30fb\u90fd\u6c11\u7a0e\u306e\u3046\u3061\u3001\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306b\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u304b\u304b\u308f\u3089\u305a\u8ab2\u3055\u308c\u308b\u300c\u5747\u7b49\u5272\u984d\u300d\u3068\u6cd5\u4eba\u7a0e\u984d\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3066\u8ab2\u3055\u308c\u308b\u300c\u6cd5\u4eba\u7a0e\u5272\u984d\u300d\u304c\u3042\u308b\u3002<\/p>\n<p>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u3088\u308a\u591a\u5c11\u306e\u5dee\u7570\u304c\u3042\u308b\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u3001\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u984d\u306f\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u53ca\u3073\u5f93\u696d\u8005\u6570\u306b\u5fdc\u3058\uff15\u4e07\u5186\u304b\u3089300\u4e07\u5186\u3001\u6cd5\u4eba\u7a0e\u984d\u5272\u306f12.3\uff05\u306e\u6bd4\u4f8b\u7a0e\u7387\u306b\u3088\u308b\u3002\u9053\u5e9c\u770c\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u984d\u306f\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u53ca\u3073\u5f93\u696d\u8005\u6570\u306b\u5fdc\u3058\uff12\u4e07\u5186\u304b\u308980\u4e07\u5186\u3001\u6cd5\u4eba\u7a0e\u984d\u5272\u306f5.0\uff05\u306e\u6bd4\u4f8b\u7a0e\u7387\u306b\u3088\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u67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style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff13\uff09<\/span>\u3002<\/p>\n<p>\u8ab2\u7a0e\u6a19\u6e96\u306f\u6240\u5f97\u3067\u3042\u308a\u3001\u7a0e\u7387\u306f\u5e73\u621020\u5e74\u5ea6\u6539\u6b63\u306e\u66ab\u5b9a\u63aa\u7f6e\u306b\u3088\u308a\u3001\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u53ca\u3073\u6240\u5f97\u306e\u984d\u306b\u3088\u308a1.5\uff05\uff5e5.3\uff05\u306e\u6bd4\u4f8b\u7a0e\u7387\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u66ab\u5b9a\u63aa\u7f6e\u306b\u3088\u308a\u7a0e\u7387\u304c\u8efd\u6e1b\u3055\u308c\u308b\u4e00\u65b9\u3001\u5225\u9014\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\uff08\u56fd\u7a0e\uff09\u304c\u4e8b\u696d\u7a0e\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3057\u3066\u8ab2\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff13\uff09<\/span>\u3000\u4e8b\u696d\u7a0e\u3082\u5fdc\u80fd\u8ca0\u62c5\u306e\u8003\u3048\u304b\u3089\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u6b20\u640d\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u306f\u5168\u304f\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u8ca0\u62c5\u306e\u516c\u5e73\u6027\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u306f\u77db\u76fe\u3057\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u7387<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u6240\u5f97\u7a0e<\/strong><\/h4>\n<p>\u6240\u5f97\u7a0e\u3068\u306f\u3001\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u56fd\u7a0e\u3067\u3042\u308a\u3001\u5e73\u621025\u5e74\u5ea6\u4e88\u7b97\u30d9\u30fc\u30b9\u3067\u79df\u7a0e\u53ce\u5165\u306e30.3\uff05\uff0814.2\u5146\u5186\uff09\u3092\u5360\u3081\u308b\u3002<br \/>\n\u7a0e\u7387\u306f\uff15\uff05\uff5e40\uff05\u306e\uff16\u6bb5\u968e\u306e\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306b\u3088\u308b\u304c\u3001\u7d0d\u7a0e\u8005\u306e85\uff05\u304c10\uff05\u4ee5\u4e0b\u306e\u7a0e\u7387\u9069\u7528\u3067\u3042\u308b\uff08\u5e73\u621024\u5e74\u5ea6\u4e88\u7b97\u63a8\u8a08\u3001\u8ca1\u52d9\u7701\u8cc7\u6599\u3088\u308a\uff09\u3002<\/p>\n<p>\u73fe\u884c\u7a0e\u7387\u307e\u3067\u306e\u8fd1\u5e74\u63a8\u79fb\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3008\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306e\u63a8\u79fb\uff08\u30a4\u30e1\u30fc\u30b8\u56f3\uff09\u3009<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone \u00a0wp-image-24489\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu1-2.png\" alt=\"\" width=\"585\" height=\"345\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u662d\u548c62\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u300110.5\u300112\u300116\u300120\u300125\u300130\u300135\u300140\u300145\u300150\u300155\u300160\uff05\u306e12\u6bb5\u968e\uff08\u4f4f\u6c11\u7a0e\uff0863\u5e74\u5ea6\uff09\u306e\u6700\u9ad8\u7a0e\u7387\u306f16\uff05\u3001\u4f4f\u6c11\u7a0e\u3068\u5408\u308f\u305b\u305f\u6700\u9ad8\u7a0e\u7387\u306f76\uff05\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u662d\u548c62\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u300110.5\u300112\u300116\u300120\u300125\u300130\u300135\u300140\u300145\u300150\u300155\u300160\uff05\u306e12\u6bb5\u968e\uff08\u4f4f\u6c11\u7a0e\uff0863\u5e74\u5ea6\uff09\u306e\u6700\u9ad8\u7a0e\u7387\u306f16\uff05\u3001\u4f4f\u6c11\u7a0e\u3068\u5408\u308f\u305b\u305f\u6700\u9ad8\u7a0e\u7387\u306f76\uff05\uff09\u3002<\/span><\/p>\n<p style=\"text-align: right;\">\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/income\/033.htm\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a\u5f15\u7528\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p>\u4e0a\u8a18\u306e\u63a8\u79fb\u3092\u307f\u308b\u3068\u3001\u5e73\u6210\u5143\u5e74\u6539\u6b63\u524d\u306e\u30d6\u30e9\u30b1\u30c3\u30c8\u6570\u306e\u591a\u3055\u306b\u76ee\u304c\u3068\u307e\u308b\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u73fe\u5728\u306e\u6240\u5f97\u7a0e\u306e\u59cb\u307e\u308a\u306f\u3001\u6226\u5f8c\u306e\u30b7\u30e3\u30a6\u30d7\u52e7\u544a\u306b\u3088\u308b20\uff05\uff5e55\uff05\u306e\uff18\u6bb5\u968e\u306e\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306b\u3088\u308b\u8ab2\u7a0e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u304c\u662d\u548c28\u5e74\u306b\u306f15\uff05\uff5e65\uff05\u306e11\u6bb5\u968e\u3001\u662d\u548c44\u5e74\u306b\u306f10\uff05\uff5e75\uff05\u306e16\u6bb5\u968e\u307e\u3067\u30d6\u30e9\u30b1\u30c3\u30c8\u6570\u304c\u5897\u3084\u3055\u308c\u305f\u3002\u662d\u548c44\u5e74\u9577\u671f\u7a0e\u5236\u7b54\u7533\u306b\u3066\u300c\u6700\u4f4e\u7a0e\u7387\u9069\u7528\u968e\u7d1a\u304b\u3089\u6700\u9ad8\u7a0e\u7387\u9069\u7528\u968e\u7d1a\u307e\u3067\u9650\u754c\u8ca0\u62c5\u80fd\u529b\u306e\u4e0a\u6607\u306b\u5fdc\u3058\u3066\u306a\u3081\u3089\u304b\u306b\u8ca0\u62c5\u304c\u7d2f\u5897\u3057\u3066\u3044\u304f\u5f62\u304c\u671b\u307e\u3057\u3044\u300d\u3068\u3042\u308b\u304c\u3001\u3053\u308c\u304c\u30d6\u30e9\u30b1\u30c3\u30c8\u6570\u3092\u5897\u52a0\u3055\u305b\u305f\u8981\u56e0\u306e\u3072\u3068\u3064\u3067\u3042\u308b\u3002\u662d\u548c59\u5e74\u6539\u6b63\u30fb62\u5e74\u6539\u6b63\u3067\u306f\u6700\u9ad8\u7a0e\u7387\u309260\uff05\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3068\u3068\u3082\u306b\u3001\u4f4e\u6240\u5f97\u30fb\u4e2d\u6240\u5f97\u5c64\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u3092\u884c\u3046\u3079\u304f\u7d2f\u9032\u69cb\u9020\u306e\u6539\u6b63\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u7d2f\u9032\u69cb\u9020\u306b\u306f\u6240\u5f97\u518d\u5206\u914d\u306e\u5f79\u5272\u3092\u679c\u305f\u3059\u3068\u3044\u3046\u91cd\u8981\u306a\u5f79\u5272\u304c\u3042\u308b\u304c\u3001\u305d\u306e\u4e00\u65b9\u3067\u304d\u3064\u3059\u304e\u308b\u7d2f\u9032\u69cb\u9020\u306b\u306f<br \/>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u52e4\u52b4\u610f\u6b32\u3084\u4e8b\u696d\u610f\u6b32\u7b49\u3092\u963b\u5bb3\u3059\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u6240\u5f97\u5206\u5272\u7b49\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f\u306e\u8a98\u56e0\u3068\u306a\u308a\u3001\u7d50\u679c\u7684\u306b\u8ab2\u7a0e\u306e\u516c\u5e73\u6027\u3092\u640d\u306a\u3046<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u7d4c\u6e08\u6d3b\u52d5\u3084\u4eba\u6750\u306e\u6d77\u5916\u6d41\u51fa\u3092\u62db\u304d\u304b\u306d\u306a\u3044<\/p>\n<\/div>\n\u3068\u3044\u3063\u305f\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u5e73\u6210\u5143\u5e74\u306b\u629c\u672c\u7684\u6539\u9769\u304c\u884c\u308f\u308c\u300110\uff05\uff5e50\uff05\u306e\uff15\u6bb5\u968e\u3068\u306a\u3063\u305f\u3002<br \/>\n\u73fe\u884c\u306f\uff15\uff05\uff5e40\uff05\u306e\uff16\u6bb5\u968e\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u5e73\u621019\u5e74\u5ea6\u6539\u6b63\u306b\u3066\u3001\u7279\u306b\u82e5\u5e74\u5c64\uff0820\u6b73\uff5e39\u6b73\uff09\u3067\u306e\u6240\u5f97\u683c\u5dee\u306e\u6025\u6fc0\u306a\u62e1\u5927\uff08\u30b8\u30cb\u4fc2\u6570\u306e\u5909\u5316\uff09\u3092\u662f\u6b63\u3059\u3079\u304f\u3001\u6700\u4f4e\u7a0e\u7387\u3092\uff15\uff05\u3068\u3057\u300130\uff05\u306837\uff05\u306e\u7a0e\u7387\u309233\uff05\u306840\uff05\u3078\u305d\u308c\u305e\u308c\uff13\uff05\u5f15\u304d\u4e0a\u3052\u3001\u6e1b\u7a0e\u3068\u5897\u7a0e\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u8ca0\u62c5\u306e\u8abf\u6574\u3092\u56f3\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u6240\u5f97\u7a0e\u306e\u5f79\u5272\u306e\u3072\u3068\u3064\u3067\u3042\u308b\u6240\u5f97\u518d\u5206\u914d\u6a5f\u80fd\u306e\u56de\u5fa9\u3068\u6240\u5f97\u683c\u5dee\u306e\u662f\u6b63\u306e\u305f\u3081\u3001\u6700\u9ad8\u7a0e\u7387\u306f45\uff05\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u3053\u306e\u7a0e\u7387\u306f\u5e73\u621027\u5e74\u3088\u308a\u9069\u7528\u3068\u306a\u308b\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u500b\u4eba\u4f4f\u6c11\u7a0e<\/strong><\/h4>\n<p>\u500b\u4eba\u4f4f\u6c11\u7a0e\u3068\u306f\u3001\u5e02\u753a\u6751\u6c11\u7a0e\uff08\u6771\u4eac23\u533a\u306f\u7279\u5225\u533a\u6c11\u7a0e\uff09\u3068\u9053\u5e9c\u770c\u6c11\u7a0e\u30fb\u90fd\u6c11\u7a0e\u306e\u3046\u3061\u3001\u500b\u4eba\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<p>\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u304b\u304b\u308f\u3089\u305a\u8ab2\u3055\u308c\u308b\u300c\u5747\u7b49\u5272\u984d\u300d\u3068\u8ab2\u7a0e\u6240\u5f97\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3066\u8ab2\u3055\u308c\u308b\u300c\u6240\u5f97\u5272\u984d\u300d\u304c\u3042\u308b\u3002\u306a\u304a\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u304a\u3051\u308b\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u6240\u5f97\u533a\u5206\u306b\u3064\u3044\u3066\u306f\u6240\u5f97\u7a0e\u3068\u540c\u69d8\u3067\u3042\u308b\u304c\u3001\u6240\u5f97\u63a7\u9664\u984d\u306f\u4f4f\u6c11\u7a0e\u72ec\u81ea\u306e\u91d1\u984d\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5747\u7b49\u5272\u984d\u3068\u7a0e\u7387\u306f\u5168\u56fd\u7d71\u4e00\u3067\u3042\u308a\u3001\u5747\u7b49\u5272\u984d\u306f\u5e02\u753a\u6751\u6c11\u7a0e3,000\u5186\uff08\u305f\u3060\u3057\u5e73\u621026\u5e74\uff16\u6708\u3088\u308a10\u5e74\u9593\u306f3,500\u5186\uff09\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u306f1,000\u5186\uff08\u540c1,500\u5186\uff09\u3001\u7a0e\u7387\u306f\u5e02\u753a\u6751\u6c11\u7a0e\uff16\uff05\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u306f\uff14\uff05\u306e\u6bd4\u4f8b\u7a0e\u7387\u306b\u3088\u308b\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u500b\u4eba\u4e8b\u696d\u7a0e<\/strong><\/h4>\n<p>\u500b\u4eba\u4e8b\u696d\u7a0e\u306f\u3001\u500b\u4eba\u306e\u884c\u3046\u4e8b\u696d\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u5730\u65b9\u7a0e\u3067\u3042\u308b\u3002<br \/>\n\u7a0e\u7387\u306f\u3001\u500b\u4eba\u306e\u884c\u3046\u4e8b\u696d\u5225\u306b\u7b2c\u4e00\u7a2e\u4e8b\u696d\u306f\uff15\uff05\u3001\u7b2c\u4e8c\u7a2e\u4e8b\u696d\u306f\uff14\uff05\u3001\u7b2c\u4e09\u7a2e\u4e8b\u696d\u306f\uff15\uff05\uff08\u4e00\u90e8\u4f8b\u5916\u4e8b\u696d\u306f\uff13\uff05\uff09\u306e\u6bd4\u4f8b\u7a0e\u7387\u306b\u3088\u308b\u3002<\/p>\n<p>\u8ab2\u7a0e\u6a19\u6e96\u306f\u6240\u5f97\u3067\u3042\u308b\u304c\u3001\u6240\u5f97\u7a0e\u3067\u9069\u7528\u3055\u308c\u308b\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u524d\u306e\u6240\u5f97\u304b\u3089\u4e8b\u696d\u7a0e\u72ec\u81ea\u306e\u4e8b\u696d\u4e3b\u63a7\u9664290\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u5f8c\u306e\u91d1\u984d\u3068\u306a\u308b\u3002\u500b\u4eba\u4e8b\u696d\u7a0e\u306b\u306f\u8efd\u6e1b\u7a0e\u7387\u3068\u3044\u3063\u305f\u5236\u5ea6\u306f\u306a\u3044\u304c\u3001\u4f4e\u6240\u5f97\u8005\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u3053\u306e\u4e8b\u696d\u4e3b\u63a7\u9664\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u5b9f\u8cea\u8ca0\u62c5\u7387\u3068\u306f<\/strong><\/h4>\n<p>\u5b9f\u8cea\u8ca0\u62c5\u7387\u3068\u306f\u3001\u300c\u6700\u7d42\u7a0e\u984d\u300d\u3092\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u3067\u9664\u3057\u3066\u8a08\u7b97\u3057\u305f\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u6cd5\u4eba\u306e\u5b9f\u8cea\u8ca0\u62c5\u7387<\/strong><\/h4>\n<p>\u307e\u305a\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u3092\u793a\u3059\u3002\u306a\u304a\u3001\u57fa\u672c\u7a0e\u7387\u3092\u9069\u7528\u3057\u3001\u307e\u305f\u3001\u8a2d\u7acb\uff11\u5e74\u76ee\u3092\u524d\u63d0\u3068\u3057\u3066\u4e8b\u696d\u7a0e\u306e\u640d\u91d1\u7b97\u5165\u306f\u8003\u616e\u3057\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><span style=\"text-decoration: underline;\">\u6cd5\u4eba\u7a0e<\/span>\u7387<\/span>\u00d7\uff08\uff11\uff0b<span style=\"color: #333399;\"><span style=\"text-decoration: underline;\">\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e<\/span>\u7387<\/span>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff0b\u3000\u6cd5\u4eba\u7a0e\u7387\u00d7<span style=\"color: #333399;\"><span style=\"text-decoration: underline;\">\u4f4f\u6c11\u7a0e<\/span>\u7387\uff08\u6cd5\u4eba\u7a0e\u5272\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff0b\u3000<span style=\"color: #333399;\"><span 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