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        • \u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/li>\n\n\n\n
        • \u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u63db\u3048\u7279\u4f8b<\/li>\n\n\n\n
        • \u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u306b\u3064\u3044\u3066\u306e\u640d\u76ca\u901a\u7b97\u304a\u3088\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/li>\n<\/ul>\n\n\n\n

          \u672c\u7279\u4f8b\u306f\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u63a7\u9664\u984d\u304c\u975e\u5e38\u306b\u5927\u304d\u3044\u306e\u3067\u3001\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306a\u3089\u305c\u3072\u6d3b\u7528\u3057\u305f\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n

          \u6b21\u306e\u9805\u3067\u306f\u3001\u672c\u7279\u4f8b\u306e\u5229\u7528\u306b\u304b\u304b\u308b\u6761\u4ef6\u3084\u30eb\u30fc\u30eb\u306a\u3069\u3092\u78ba\u8a8d\u307e\u3059\u3002<\/p>\n\n\n\n

          3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u6761\u4ef6\u3084\u30eb\u30fc\u30eb<\/span><\/span><\/h2>\n\n\n\n

          3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u304c\u3067\u304d\u305f\u80cc\u666f\u306b\u306f\u3001\u6295\u6a5f\u7684\u306a\u5132\u3051\u306e\u8ffd\u53ca\u3067\u306f\u306a\u304f\u3001\u4e00\u822c\u306e\u4eba\u304c\u5c45\u4f4f\u7528\u306e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u8ca0\u62c5\u3092\u8efd\u304f\u3057\u3088\u3046\u3068\u3044\u3046\u8da3\u65e8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

          \u5f93\u3063\u3066\u3001\u3053\u306e\u7279\u4f8b\u306f\u751f\u6d3b\u306e\u62e0\u70b9\u3067\u3042\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306b\u3057\u304b\u5229\u7528\u3067\u304d\u305a\u3001\u5225\u8358\u306a\u3069\u306f\u9069\u7528\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n\n\n\n

          \u307e\u305f\u3001\u4eee\u4f4f\u307e\u3044\u3068\u3057\u3066\u4f7f\u3063\u305f\u5bb6\u5c4b\u3001\u4e00\u6642\u7684\u306a\u76ee\u7684\u3067\u5165\u5c45\u3057\u305f\u5bb6\u5c4b\u3001\u3042\u308b\u3044\u306f\u672c\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3060\u3051\u3092\u76ee\u7684\u3068\u3057\u305f\u5834\u5408\u306a\u3069\u3082\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n\n\n\n

          \u8a73\u7d30\u306a\u9069\u7528\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n

            \n
          1. \u81ea\u5206\u3067\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u5c4b\u3001\u3082\u3057\u304f\u306f\u5bb6\u5c4b\u3068\u5171\u306b\u305d\u306e\u6577\u5730\u305f\u308b\u571f\u5730\u3084\u8cc3\u501f\u6a29\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u3002
            \u73fe\u4f4f\u3067\u306a\u3044\u5834\u5408\u306f\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u3002
            \u3082\u3057\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e2\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3002
            a.\u53d6\u308a\u58ca\u3057\u305f\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u6577\u5730\u306e\u8b72\u6e21\u5951\u7d04\u304c\u7de0\u7d50\u3055\u308c\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u76ee\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002
            b.\u5bb6\u5c4b\u306e\u53d6\u308a\u58ca\u3057\u304b\u3089\u8b72\u6e21\u5951\u7d04\u3092\u7d50\u3076\u65e5\u307e\u3067\u3001\u6577\u5730\u3092\u99d0\u8eca\u5834\u3084\u305d\u306e\u4ed6\u306e\u7528\u9014\u306b\u5229\u7528\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n\n\n\n
          2. \u8b72\u6e21\u3057\u305f\u65e5\u306e\u524d\u5e74\u304a\u3088\u3073\u524d\u3005\u5e74\u306b\u672c\u7279\u4f8b\u3092\u5229\u7528\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n\n\n\n
          3. \u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u3044\u63db\u3048\u7279\u4f8b\u3084\u8b72\u6e21\u640d\u5931\u306b\u304b\u304b\u308b\u640d\u76ca\u901a\u7b97\u3001\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n\n\n\n
          4. \u53ce\u7528\u306a\u3069\u306e\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u306a\u3069\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n\n\n\n
          5. \u707d\u5bb3\u306b\u3088\u3063\u3066\u5bb6\u5c4b\u304c\u6d88\u5931\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u76ee(\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308b\u5834\u5408\u306f7\u5e74\u76ee)\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002<\/li>\n\n\n\n
          6. \u58f2\u8cb7\u306e\u76f8\u624b\u304c\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u7279\u5225\u306a\u95a2\u4fc2\u3067\u306a\u3044\u3053\u3068\u3002<\/li>\n<\/ol>\n\n\n\n

            \u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u8a08\u7b97\u4e8b\u4f8b<\/span><\/span><\/h2>\n\n\n\n

            \u3053\u3053\u3067\u3001\u672c\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u8a08\u7b97\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

            \u57fa\u672c\u30d1\u30bf\u30fc\u30f3<\/span><\/span><\/h3>\n\n\n\n

            \u6240\u6709\u671f\u9593\u304c5\u5e74\u8d85\u306e\u5bb6\u3068\u571f\u5730\u3092\u5408\u308f\u305b\u30665,000\u4e07\u5186\u3067\u58f2\u5374\u3057\u3001\u53d6\u5f97\u8cbb\u306f\u6982\u7b97\u53d6\u5f97\u8cbb\u3068\u3057\u3066250\u4e07\u5186\u3001\u8b72\u6e21\u8cbb\u7528\u3068\u3057\u3066200\u4e07\u5186\u3092\u8a08\u4e0a\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

            \u3053\u306e\u5834\u5408\u300c\u8b72\u6e21\u6240\u5f97\uff1d\u58f2\u5374\u91d1\u984d\uff0d(\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528)\u300d\u306b\u7167\u3089\u3059\u3068\u3001<\/p>\n\n\n\n

            \n

            \u8b72\u6e21\u6240\u5f97\uff1d5,000\u4e07\u5186\uff0d(250\u4e07\u5186\uff0b200\u4e07\u5186)\uff1d4,550\u4e07\u5186<\/strong><\/p>\n<\/div>\n\n\n\n

            \u672c\u7279\u4f8b\u3092\u5229\u7528\u3059\u308c\u3070\u8b72\u6e21\u6240\u5f97\u304b\u30893,000\u4e07\u5186\u3092\u63a7\u9664\u3067\u304d\u308b\u306e\u3067\u3001\u7a0e\u91d1\u306f1,550\u4e07\u5186\u00d720\uff05\uff1d310\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

            \u901a\u5e38\u3067\u3042\u308c\u3070\u3001\u7a0e\u91d1\u306f4,550\u4e07\u5186\u00d720\uff05\uff1d910\u4e07\u3067\u3059\u3002\u672c\u7279\u4f8b\u3092\u5229\u7528\u3059\u308c\u3070\u3001600\u4e07\u5186\u3082\u306e\u984d\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n

            \u5e97\u8217\u517c\u4f4f\u5b85\u306e\u5834\u5408<\/span><\/span><\/h3>\n\n\n\n

            \u5bfe\u8c61\u4e0d\u52d5\u7523\u304c\u5e97\u8217\u517c\u4f4f\u5b85\u306e\u5834\u5408\u306f\u3001\u4f4f\u5c45\u7528\u90e8\u5206\u306b\u306e\u307f\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

            \u5b9f\u969b\u306f\u5c45\u4f4f\u7528\u3068\u5e97\u8217\u7528\u306e\u6bd4\u7387\u3092\u7b97\u5b9a\u3057\u3001\u305d\u308c\u306b\u57fa\u3065\u3044\u3066\u8b72\u6e21\u6240\u5f97\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5c11\u3005\u8a08\u7b97\u304c\u8907\u96d1\u3067\u3059\u304c\u3001\u4f8b\u3048\u3070\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5e97\u8217\u7528\u306e\u4e0d\u52d5\u7523\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u306a\u3069\u3001\u6bd4\u7387\u8a08\u7b97\u3092\u8981\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

            \u3067\u306f\u3001\u2460\u306e\u4f8b\u3092\u57fa\u306b\u3001\u5c45\u4f4f\u7528\u304c5\u5206\u306e3\u3001\u5e97\u8217\u7528\u304c5\u5206\u306e2\u306e\u6bd4\u7387\u3060\u3063\u305f\u5834\u5408\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

            \u58f2\u5374\u4ee3\u91d1\u304b\u3089\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u3092\u5f15\u3044\u305f\u8b72\u6e21\u6240\u5f97\u304c4,550\u4e07\u5186\u3067\u3001\u3053\u308c\u3092\u5c45\u4f4f\u7528\u3068\u5e97\u8217\u7528\u3067\u6309\u5206\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

            \n

            \u5c45\u4f4f\u7528\uff1d4,550\u4e07\u5186\u00d75\u5206\u306e3\uff1d2,730\u4e07\u5186
            \u5e97\u8217\u7528\uff1d4,550\u4e07\u5186\u00d75\u5206\u306e2\uff1d1,820\u4e07\u5186<\/strong><\/p>\n<\/div>\n\n\n\n

            \u4e0a\u8a18\u306e\u3046\u3061\u3001\u5c45\u4f4f\u7528\u306e\u90e8\u5206\u306b\u306e\u307f3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u304c\u4f7f\u3048\u308b\u306e\u3067\u3001<\/p>\n\n\n\n

            \u5c45\u4f4f\u7528\uff1d2,730\u4e07\u5186\uff0d3,000\u4e07\u5186\u22520\u3068\u306a\u308a\u3001\u5c45\u4f4f\u7528\u90e8\u5206\u306b\u306f\u8b72\u6e21\u6240\u5f97\u304c\u5b58\u5728\u3057\u306a\u3044\u306e\u3067\u7a0e\u91d1\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

            \u5e97\u8217\u7528\u306e1,820\u4e07\u5186\u306b\u306f20\uff05\u306e\u7a0e\u7387\u3092\u304b\u3051\u305f364\u4e07\u5186\u304c\u3001\u4e0d\u52d5\u7523\u8b72\u6e21\u6240\u5f97\u7a0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

            \u306a\u304a\u3001\u5e97\u8217\u7528\u306e\u30b9\u30da\u30fc\u30b9\u304c\u5168\u4f53\u306e10\uff05\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u5bfe\u8c61\u4e0d\u52d5\u7523\u5168\u3066\u3092\u5c45\u4f4f\u7528\u8ca1\u7523\u3068\u8003\u3048\u3066\u3082\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

            3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u5fc5\u8981\u66f8\u985e\u3068\u624b\u7d9a\u304d\u65b9\u6cd5\u306f\uff1f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\uff01\uff1f<\/span><\/span><\/h2>\n\n\n\n

            \u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u3001\u5fc5\u305a\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

            \u7279\u4f8b\u3092\u5229\u7528\u3057\u305f\u7d50\u679c\u7a0e\u984d\u304c0\u306b\u306a\u308a\u7d0d\u7a0e\u304c\u4e0d\u8981\u3067\u3042\u3063\u3066\u3082\u3001\u7533\u544a\u81ea\u4f53\u306f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

            \u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

              \n
            • \u78ba\u5b9a\u7533\u544a\u66f8B\u5f0f
              https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r02\/02.pdf<\/li>\n\n\n\n
            • \u96e2\u8ab2\u7a0e\u7528\u306e\u7533\u544a\u66f8
              https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/03.pdf<\/li>\n\n\n\n
            • \u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8(\u571f\u5730\u30fb\u5efa\u7269\u7528)
              https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/pdf\/r03_joto_01.pdf<\/li>\n\n\n\n
            • \u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\uff08\u4eca\u307e\u3067\u306e\u4f4f\u6240\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\uff09<\/li>\n\n\n\n
            • \u53d6\u5f97\u8cbb\u306e\u8a3c\u660e\u66f8\u985e(\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u91d1\u984d\u304c\u5206\u304b\u308b\u3082\u306e)<\/li>\n\n\n\n
            • \u8b72\u6e21\u8cbb\u7528\u306e\u8a3c\u660e\u66f8\u985e(\u540c\u4e0a)<\/li>\n\n\n\n
            • \u5bfe\u8c61\u4e0d\u52d5\u7523\u306e\u767b\u8a18\u7c3f<\/li>\n<\/ul>\n\n\n\n

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