{"id":4208,"date":"2024-05-27T15:50:16","date_gmt":"2024-05-27T06:50:16","guid":{"rendered":"https:\/\/atomfirm.com\/souzoku\/?post_type=zei&#038;p=4208"},"modified":"2026-03-11T10:04:58","modified_gmt":"2026-03-11T01:04:58","slug":"%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a8%88%e7%ae%97%e6%a9%9f","status":"publish","type":"zei","link":"https:\/\/atomfirm.com\/souzoku\/zei\/4208","title":{"rendered":"\u76f8\u7d9a\u7a0e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\uff5c\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u7a0e\u3092\u7121\u6599\u3067\u81ea\u52d5\u8a08\u7b97"},"content":{"rendered":"\n<p>\u3053\u306e\u76f8\u7d9a\u7a0e\u8a08\u7b97\u6a5f\u306f\u3001\u76f8\u7d9a\u3059\u308b\u907a\u7523\u7dcf\u984d\u3068\u76f8\u7d9a\u4eba\u306e\u69cb\u6210\u3092\u5165\u529b\u3059\u308b\u3053\u3068\u3067\u3001<strong>\u7121\u6599\u3067\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u884c\u3048\u307e\u3059\u3002<\/strong>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u30bd\u30d5\u30c8\u3092\u304a\u63a2\u3057\u306e\u65b9\u3082\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wrapper w_col1\">\n    <main class=\"main\">\n    \n      <section class=\"page_decoration\">\n        <div class=\"calc_layout calc_layout_zei bg\" id=\"calc_location\">\n          <div class=\"calc_layout_frame\">\n            <div class=\"calc_title\"><span>\u76f8\u7d9a\u7a0e\u8a08\u7b97\u6a5f<\/span><\/div>\n\n            <div class=\"calc_content_area\">\n              <div class=\"insertArea\">\n                <div class=\"row\">\n                  <div class=\"errtext\" >\u203b\u907a\u7523\u7dcf\u984d\u3092\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044<\/div>\n                  <p class=\"form_title\">\u907a\u7523\u7dcf\u984d<\/p>\n                  <div class=\"form_parts form_parts_text\">\n                    <input type=\"number\" name=\"calsouz_totals\" id=\"calsouz_totals\" >\n                  <\/div> \n                  <p class=\"unit\">\u4e07\u5186<\/p>\n                <\/div>\n\n                <div class=\"row\">\n                  <div class=\"errtext\" >\u203b\u914d\u5076\u8005\u306e\u6709\u7121\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044<\/div>\n                  <p class=\"form_title\">\u914d\u5076\u8005<\/p>\n                  <div class=\"form_parts form_parts_radio\">\n                    <label>\u3042\u308a<input type=\"radio\" name=\"calsouz_pertner\" value=\"1\" ><span class=\"radio_btnarea\"><\/span><\/label>\n                    <label>\u306a\u3057<input type=\"radio\" name=\"calsouz_pertner\" value=\"0\" ><span class=\"radio_btnarea\"><\/span><\/label>\n                  <\/div>\n                <\/div>\n\n                <div class=\"row\">\n                  <p class=\"form_title\">\u5b50\u3069\u3082<\/p>\n                  <div class=\"form_parts form_parts_select\">\n                    <select name=\"calsouz_children\" id=\"calsouz_children\">\n                      <option value=\"\" style=\"display: none;\" disabled >\u5bfe\u8c61\u5916<\/option>\n                      <option value=\"0\" >0<\/option>\n                      <option value=\"1\" >1<\/option>\n                      <option value=\"2\" >2<\/option>\n                      <option value=\"3\" >3<\/option>\n                      <option value=\"4\" >4<\/option>\n                      <option value=\"5\" >5<\/option>\n                      <option value=\"6\" >6<\/option>\n                      <option value=\"7\" >7<\/option>\n                      <option value=\"8\" >8<\/option>\n                      <option value=\"9\" >9<\/option>\n                    <\/select>\n                  <\/div>\n                  <p class=\"unit\">\u4eba<\/p>\n                  \n                <\/div>\n\n                \n\n                <div class=\"row\">\n                  <p class=\"form_title\">\u7236\u6bcd<\/p>\n                  <div class=\"form_parts form_parts_select\">\n                    <select name=\"calsouz_parents\" id=\"calsouz_parents\">\n                      <option value=\"\" style=\"display: none;\" disabled >\u5bfe\u8c61\u5916<\/option>\n                      <option value=\"0\" >0<\/option>\n                      <option value=\"1\" >1<\/option>\n                      <option value=\"2\" >2<\/option>\n                    <\/select>\n                  <\/div>\n                  <p class=\"unit\">\u4eba<\/p>\n                  \n                <\/div>\n\n                <div class=\"row\">\n                  <p class=\"form_title\">\u5144\u5f1f<\/p>\n                  <div class=\"form_parts form_parts_select\">\n                    <select name=\"calsouz_brozsisz\" id=\"calsouz_brozsisz\">\n                      <option value=\"\" style=\"display: none;\" disabled >\u5bfe\u8c61\u5916<\/option>\n                      <option value=\"0\" >0<\/option>\n                      <option value=\"1\" >1<\/option>\n                      <option value=\"2\" >2<\/option>\n                      <option value=\"3\" >3<\/option>\n                      <option value=\"4\" >4<\/option>\n                      <option value=\"5\" >5<\/option>\n                      <option value=\"6\" >6<\/option>\n                      <option value=\"7\" >7<\/option>\n                      <option value=\"8\" >8<\/option>\n                      <option value=\"9\" >9<\/option>\n                    <\/select>\n                  <\/div>\n                  <p class=\"unit\">\u4eba<\/p>\n                  \n                <\/div>\n\n                <div class=\"row cyoubun\">\n                  <p class=\"form_title\">\u914d\u5076\u8005\u306e\u76f8\u7d9a\u5272\u5408<\/p>\n                  <div class=\"form_parts form_parts_select\">\n                    <select name=\"calsouz_ratepertner\" id=\"calsouz_ratepertner\">\n                      <option value=\"\" style=\"display: none;\" disabled >\u5bfe\u8c61\u5916<\/option>\n                      <option value=\"A\" >\u6cd5\u5b9a\u76f8\u7d9a\u5272\u5408<\/option>\n                      <option value=\"0\" >0<\/option>\n                      <option value=\"5\" >5<\/option>\n                      <option value=\"10\" >10<\/option>\n                      <option value=\"15\" >15<\/option>\n                      <option value=\"20\" >20<\/option>\n                      <option value=\"25\" >25<\/option>\n                      <option value=\"30\" >30<\/option>\n                      <option value=\"35\" >35<\/option>\n                      <option value=\"40\" >40<\/option>\n                      <option value=\"45\" >45<\/option>\n                      <option value=\"50\" >50<\/option>\n                      <option value=\"55\" >55<\/option>\n                      <option value=\"60\" >60<\/option>\n                      <option value=\"65\" >65<\/option>\n                      <option value=\"70\" >70<\/option>\n                      <option value=\"75\" >75<\/option>\n                      <option value=\"80\" >80<\/option>\n                      <option value=\"85\" >85<\/option>\n                      <option value=\"90\" >90<\/option>\n                      <option value=\"95\" >95<\/option>\n                      <option value=\"100\" >100<\/option>\n                    <\/select>\n                  <\/div>\n                  <p class=\"unit\">\uff05<\/p>\n                  \n                <\/div>\n\n                \n                <div id=\"calsouz_calc_button\" class=\"calc_button sankaku\">\n                  <input type=\"button\" value=\"\u8a08\u7b97\u7d50\u679c\u3092\u898b\u308b\" onclick=\"calsouz_calc();\" datagt=\"\u76f8\u7d9a\u7a0e\u8a08\u7b97\u6a5f\">\n                <\/div>\n              <\/div>\n\n              <div class=\"resultArea\" id=\"calsouz_cal_result\" >\n                <p class=\"result_title\">\u76f8\u7d9a\u7a0e\u984d\u306e\u8a08\u7b97\u7d50\u679c<\/p>\n                <div class=\"result_parts_goukei\">\n                  <p class=\"goukei_title\">\u5168\u76f8\u7d9a\u7a0e\u984d\u306e\u5408\u8a08<\/p>\n                  <p class=\"num\" id=\"calsouz_cal_total\">0<\/p>\n                  <p class=\"unit\">\u4e07\u5186<\/p>\n                <\/div>\n\n                <div class=\"result_parts result_parts_haigusya\">\n                  <div class=\"r_img\"><img decoding=\"async\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/calc_haigusya.png\" alt=\"\u914d\u5076\u8005\"><\/div>\n                  <div class=\"name\">\u914d\u5076\u8005<\/div>\n                  <div class=\"num\" id=\"calsouz_cal_pert\">0<\/div>\n                  <div class=\"unit\">\u4e07\u5186<\/div>\n                <\/div>\n\n                <div class=\"result_parts result_parts_kodomo\">\n                  <div class=\"r_img\"><img decoding=\"async\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/calc_kodomo.png\" alt=\"\u5b50\u3069\u3082\"><\/div>\n                  <div class=\"name\">\u5b50\u3069\u3082<\/div>\n                  <div class=\"layout_flex\">\n                    <div class=\"num\" id=\"calsouz_cal_children\">0<\/div>\n                    <div class=\"unit\">\u4e07\u5186<\/div>\n                    <div class=\"subnum\">1\u4eba\u5f53\u305f\u308a\uff1a<span id=\"calsouz_cal_children_per\">0<\/span>\u4e07\u5186<\/div>\n                  <\/div>\n                <\/div>\n\n                <div class=\"result_parts result_parts_oya\">\n                  <div class=\"r_img\"><img decoding=\"async\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/calc_oya.png\" alt=\"\u7236\u6bcd\"><\/div>\n                  <div class=\"name\">\u7236\u6bcd<\/div>\n                  <div class=\"layout_flex\">\n                    <div class=\"num\" id=\"calsouz_cal_parents\">0<\/div>\n                    <div class=\"unit\">\u4e07\u5186<\/div>\n                    <div class=\"subnum\">1\u4eba\u5f53\u305f\u308a\uff1a<span id=\"calsouz_cal_parents_per\">0<\/span>\u4e07\u5186<\/div>\n                  <\/div>\n                <\/div>\n\n                <div class=\"result_parts result_parts_kyodai\">\n                  <div class=\"r_img\"><img decoding=\"async\" src=\"https:\/\/atomfirm.com\/souzoku\/wp-content\/uploads\/calc_kyodai.png\" alt=\"\u89aa\"><\/div>\n                  <div class=\"name\">\u5144\u5f1f<\/div>\n                  <div class=\"layout_flex\">\n                    <div class=\"num\" id=\"calsouz_cal_brozsisz\">0<\/div>\n                    <div class=\"unit\">\u4e07\u5186<\/div>\n                    <div class=\"subnum\">1\u4eba\u5f53\u305f\u308a\uff1a<span id=\"calsouz_cal_brozsisz_per\">0<\/span>\u4e07\u5186<\/div>\n                  <\/div>\n                <\/div>\n\n                <p class=\"caution\">\u203b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3060\u3051\u3067\u907a\u7523\u5206\u5272\u3057\u305f\u5834\u5408<br>\u203b\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u5834\u5408<br>\u203b\u914d\u5076\u8005\u4ee5\u5916\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u9593\u3067\u306e\u907a\u7523\u5206\u5272\u3092\u5747\u7b49\u306b\u884c\u3063\u305f\u5834\u5408<br>\u203b\u5144\u5f1f\u306f2\u5272\u52a0\u7b97\u5f8c\u306e\u7a0e\u984d<br>\u203b\u5c0f\u6570\u70b9\u4ee5\u4e0b\u56db\u6368\u4e94\u5165<\/p>\n\n                <div id=\"calsouz_calc_button\" class=\"calc_button_print\">\n                                <input type=\"button\" class=\"\" value=\"\u5370\u5237\u3059\u308b\" onclick=\"dlPDF();\">\n                <\/div>\n              <\/div> \n            <\/div>\n          <\/div>\n        <\/div> \n      <\/section>\n\n<script type=\"text\/javascript\" src=\"\/souzoku\/wp-content\/themes\/atomfirm_souzoku\/js\/calc_souzoku.js?1778681272\" ><\/script>\n  <\/main>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u984d\u3092\u6e1b\u3089\u3057\u305f\u3044\u65b9<\/h2>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u8a08\u7b97\u6a5f\u3067\u306f\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u81ea\u52d5\u3067\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u4ee5\u5916\u306b\u3082\u76f8\u7d9a\u7a0e\u984d\u3092\u6e1b\u3089\u305b\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u3001<strong>\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u3084\u76f8\u7d9a\u4eba\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u512a\u9047\u5236\u5ea6<\/strong>\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"> \u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u306a\u3089\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d<\/h3>\n\n\n\n<p>\u6301\u3061\u5bb6\u306e\u6577\u5730\u3084\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u306e\u6577\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306b\u6709\u52b9\u306a\u7279\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u3001\u571f\u5730\u306e<strong>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6700\u592780%\u6e1b\u984d<\/strong>\u3067\u304d\u307e\u3059\u3002\u652f\u6255\u3046\u76f8\u7d9a\u7a0e\u984d\u304c\u76f4\u63a5\u6e1b\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u8a08\u7b97\u306e\u3082\u3068\u306b\u306a\u308b\u8a55\u4fa1\u984d\u304c\u4e0b\u304c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u5b85\u5730\u7b49\u306e\u533a\u5206<\/th><th>\u9650\u5ea6\u9762\u7a4d<\/th><th>\u6e1b\u984d\u5272\u5408<\/th><\/tr><\/thead><tbody><tr><td>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\uff08\u81ea\u5b85\u306e\u6577\u5730\uff09<\/td><td>330\u33a1<\/td><td>80%<\/td><\/tr><tr><td>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff08\u4e8b\u696d\u7528\u306e\u6577\u5730\uff09<\/td><td>400\u33a1<\/td><td>80%<\/td><\/tr><tr><td>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff08\u8cc3\u8cb8\u7269\u4ef6\u306e\u6577\u5730\uff09<\/td><td>200\u33a1<\/td><td>50%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d5,000\u4e07\u5186\u306e\u81ea\u5b85\u6577\u5730\uff08200\u33a1\uff09\u306b\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u308c\u3070\u3001\u8a55\u4fa1\u984d\u306f<strong>1,000\u4e07\u5186<\/strong>\u307e\u3067\u4e0b\u304c\u308a\u307e\u3059\u3002\u5dee\u984d\u306e4,000\u4e07\u5186\u5206\u304c\u8a08\u7b97\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u305f\u3081\u3001\u5927\u304d\u306a\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u300c\u8def\u7dda\u4fa1\u65b9\u5f0f\u300d\u307e\u305f\u306f\u300c\u500d\u7387\u65b9\u5f0f\u300d\u3067\u7b97\u5b9a\u3055\u308c\u307e\u3059\u3002\u8def\u7dda\u4fa1\u306f\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8 \u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4124 \u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/a>\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4602 \u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u969c\u5bb3\u8005\u63a7\u9664<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u4eba\u304c\u969c\u5bb3\u8005\u306e\u5834\u5408\u3001\u969c\u5bb3\u306e\u7a0b\u5ea6\u306b\u5fdc\u3058\u3066\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u533a\u5206<\/th><th>\u63a7\u9664\u984d<\/th><\/tr><\/thead><tbody><tr><td>\u4e00\u822c\u969c\u5bb3\u8005<\/td><td>10\u4e07\u5186 \u00d7\uff0885\u6b73 \u2212 \u76f8\u7d9a\u958b\u59cb\u6642\u306e\u5e74\u9f62\uff09<\/td><\/tr><tr><td>\u7279\u5225\u969c\u5bb3\u8005<\/td><td>20\u4e07\u5186 \u00d7\uff0885\u6b73 \u2212 \u76f8\u7d9a\u958b\u59cb\u6642\u306e\u5e74\u9f62\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>85\u6b73\u307e\u3067\u306e\u5e74\u6570\u306b1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5207\u308a\u4e0a\u3052\u30661\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4167.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4167 \u969c\u5bb3\u8005\u306e\u7a0e\u984d\u63a7\u9664<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u672a\u6210\u5e74\u8005\u63a7\u9664<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u4eba\u304c18\u6b73\u672a\u6e80\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group arrowsbox\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p>10\u4e07\u5186 \u00d7\uff0818\u6b73 \u2212 \u76f8\u7d9a\u958b\u59cb\u6642\u306e\u5e74\u9f62\uff09<\/p>\n<\/div><\/div>\n\n\n\n<p>\u5e74\u6570\u306e\u8a08\u7b97\u306b\u3042\u305f\u308a\u30011\u5e74\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u4e0a\u3052\u30661\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306b15\u6b732\u304b\u6708\u306e\u5834\u5408\u300118\u6b73\u307e\u3067\u306f2\u5e7410\u304b\u6708\u3067\u3059\u304c\u3001\u5207\u308a\u4e0a\u3052\u306b\u3088\u308a3\u5e74\u3068\u3057\u3066\u6271\u3044\u3001\u63a7\u9664\u984d\u306f30\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4164.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4164 \u672a\u6210\u5e74\u8005\u306e\u7a0e\u984d\u63a7\u9664<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\uff0810\u5e74\u4ee5\u5185\u306b\u76f8\u7d9a\u304c\u7d9a\u3044\u305f\u5834\u5408\uff09<\/h3>\n\n\n\n<p>10\u5e74\u4ee5\u5185\u306b2\u56de\u4ee5\u4e0a\u306e\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u524d\u306e\u76f8\u7d9a\u3067\u8ab2\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u984d\u306e\u4e00\u5b9a\u5272\u5408\u3092\u3001\u4eca\u56de\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u77ed\u671f\u9593\u3067\u76f8\u7d9a\u304c\u91cd\u306a\u308b\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u76ee\u7684\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4168.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4168 \u76f8\u6b21\u76f8\u7d9a\u63a7\u9664<\/a><\/p>\n\n\n\n<p>\u4e0a\u8a18\u3067\u7d39\u4ecb\u3057\u305f\u63a7\u9664\u4ee5\u5916\u306b\u3082\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u300d\uff08\u6d77\u5916\u306e\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u5916\u56fd\u3067\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u305f\u5834\u5408\uff09\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u984d\u304c0\u5186\u3068\u8868\u793a\u3055\u308c\u305f\u65b9<\/h2>\n\n\n\n<p>\u8a08\u7b97\u6a5f\u3067\u76f8\u7d9a\u7a0e\u984d\u306e\u5408\u8a08\u304c0\u5186\u306b\u306a\u3063\u305f\u65b9\u306f\u3001\u6b21\u306e2\u3064\u306e\u30b1\u30fc\u30b9\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b1\u30fc\u30b91\uff1a\u907a\u7523\u7dcf\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u4ee5\u4e0b\u3060\u3063\u305f<\/h3>\n\n\n\n<p>\u57fa\u790e\u63a7\u9664\u984d\u3068\u306f\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306e\u5408\u8a08\u304c\u57fa\u790e\u63a7\u9664\u984d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u305a\u3001\u7533\u544a\u3082\u4e0d\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group emphasis\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"mame\">\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/p>\n\n\n\n<p>3,000\u4e07\u5186 \uff0b\uff08600\u4e07\u5186 \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\uff09<\/p>\n<\/div><\/div>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u914d\u5076\u8005\u3068\u5b50\u3069\u30822\u4eba\u306e\u8a083\u4eba\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f 3,000\u4e07\u5186\uff0b\uff08600\u4e07\u5186\u00d73\uff09\uff1d<strong>4,800\u4e07\u5186<\/strong>\u3067\u3059\u3002\u907a\u7523\u306e\u5408\u8a08\u304c\u3053\u306e\u91d1\u984d\u4ee5\u4e0b\u306a\u3089\u3001\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4102.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4102 \u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b1\u30fc\u30b92\uff1a\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u304c\u9069\u7528\u3055\u308c\u305f<\/h3>\n\n\n\n<p>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3059\u308b\u907a\u7523\u306e\u3046\u3061\u3001<strong>1\u51046,000\u4e07\u5186<\/strong>\u307e\u305f\u306f<strong>\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/strong>\u306e\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u91d1\u984d\u307e\u3067\u76f8\u7d9a\u7a0e\u304c0\u5186\u306b\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u914d\u5076\u8005\u306e\u307f\u304c\u76f8\u7d9a\u4eba\u3067\u5168\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306f\u3001\u5168\u984d\u304c\u7a0e\u984d\u8efd\u6e1b\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u7d0d\u4ed8\u3059\u308b\u76f8\u7d9a\u7a0e\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group emphasis\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"mame\">\u6ce8\u610f\u70b9<\/p>\n\n\n\n<p>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3057\u3066\u76f8\u7d9a\u7a0e\u304c0\u5186\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001<strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u5fc5\u8981<\/strong>\u3067\u3059\u3002\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u305a\u3001\u7a0e\u984d\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4158.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4158 \u914d\u5076\u8005\u306e\u7a0e\u984d\u306e\u8efd\u6e1b<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u305a\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u304b\u78ba\u8a8d\u3057\u3088\u3046<\/h2>\n\n\n\n<p>\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u524d\u306b\u3001\u305d\u3082\u305d\u3082\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u3092\u4ee5\u4e0b\u306e\u6d41\u308c\u306b\u6cbf\u3063\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"wp-block-group frame\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ol class=\"wp-block-list\">\n<li>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u3092\u78ba\u5b9a\u3059\u308b<\/li>\n\n\n\n<li>\u57fa\u790e\u63a7\u9664\u984d\u3092\u7b97\u51fa\u3059\u308b<\/li>\n\n\n\n<li>\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u3092\u6c42\u3081\u308b<\/li>\n\n\n\n<li>\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d \u2212 \u57fa\u790e\u63a7\u9664\u984d \uff1d \uff1f<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<p>\u4e0a\u8a18\u306e\u6d41\u308c\u3067<strong>\u300c\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d \u2212 \u57fa\u790e\u63a7\u9664\u984d\u300d\u306e\u91d1\u984d\u304c0\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u305f\u3081\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/strong>\u4e00\u65b9\u3067\u30010\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u306e\u3067\u7533\u544a\u304c\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306a\u6d41\u308c\u3092\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2460\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u3092\u78ba\u5b9a\u3059\u308b<\/h3>\n\n\n\n<p>\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09\u306e\u914d\u5076\u8005\u306f\u5e38\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002\u914d\u5076\u8005\u4ee5\u5916\u306e\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u9806\u4f4d\u3067\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u76f8\u7d9a\u9806\u4f4d<\/th><th>\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/th><\/tr><\/thead><tbody><tr><td>\u7b2c1\u9806\u4f4d<\/td><td>\u5b50<\/td><\/tr><tr><td>\u7b2c2\u9806\u4f4d<\/td><td>\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3001\u7956\u7236\u6bcd\u306a\u3069\uff09<\/td><\/tr><tr><td>\u7b2c3\u9806\u4f4d<\/td><td>\u5144\u5f1f\u59c9\u59b9<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"annotation\">\u203b\u4e0a\u4f4d\u306e\u9806\u4f4d\u306b\u8a72\u5f53\u8005\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u3001\u6b21\u306e\u9806\u4f4d\u306e\u65b9\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059<\/p>\n\n\n\n<p class=\"annotation\">\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u304c\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u3067\u306f\u653e\u68c4\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u4eba\u6570\u306b\u542b\u3081\u307e\u3059\u3002\u307e\u305f\u3001\u990a\u5b50\u306f\u5b9f\u5b50\u304c\u3044\u308b\u5834\u54081\u4eba\u307e\u3067\u3001\u3044\u306a\u3044\u5834\u54082\u4eba\u307e\u3067\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u7b97\u5165\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4132.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4132 \u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/a>\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4170.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4170 \u990a\u5b50\u304c\u3044\u308b\u3068\u304d<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2461\u57fa\u790e\u63a7\u9664\u984d\u3092\u7b97\u51fa\u3059\u308b<\/h3>\n\n\n\n<p>\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u3092\u5f53\u3066\u306f\u3081\u3066\u7b97\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"wp-block-group emphasis\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"mame\">\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/p>\n\n\n\n<p>3,000\u4e07\u5186 \uff0b\uff08600\u4e07\u5186 \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\uff09<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u2462\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u3092\u6c42\u3081\u308b<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u91d1\u984d\u3092\u5f15\u3044\u3066\u3001\u8ab2\u7a0e\u4fa1\u683c\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u52a0\u7b97\u3059\u308b\u8ca1\u7523<\/th><th>\u5dee\u3057\u5f15\u3051\u308b\u91d1\u984d<\/th><\/tr><\/thead><tbody><tr><td>\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u30fb\u6709\u4fa1\u8a3c\u5238\u30fb\u571f\u5730\u30fb\u5efa\u7269\u306a\u3069\u30d7\u30e9\u30b9\u306e\u8ca1\u7523<\/td><td>\u501f\u5165\u91d1\u30fb\u672a\u6255\u91d1\u306a\u3069\u306e\u50b5\u52d9<\/td><\/tr><tr><td>\u6b7b\u4ea1\u4fdd\u967a\u91d1\u30fb\u6b7b\u4ea1\u9000\u8077\u91d1\uff08\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\uff09<\/td><td>\u846c\u5f0f\u8cbb\u7528\uff08\u901a\u591c\u30fb\u544a\u5225\u5f0f\u30fb\u706b\u846c\u7b49\uff09<\/td><\/tr><tr><td>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3067\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523<\/td><td>\u975e\u8ab2\u7a0e\u8ca1\u7523\uff08\u5893\u5730\u30fb\u4ecf\u58c7\u3001\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u3046\u3061500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u6570 \u306a\u3069\uff09<\/td><\/tr><tr><td>\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u5185\u306b\u66a6\u5e74\u8ab2\u7a0e\u3067\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523<\/td><td>\u2014<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"annotation\">\u203b\u6b7b\u4ea1\u4fdd\u967a\u91d1\u30fb\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u305f\u4eba\u3084\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u975e\u8ab2\u7a0e\u67a0\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group emphasis\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"mame\">\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u5f0f<\/p>\n\n\n\n<p>\u30d7\u30e9\u30b9\u306e\u8ca1\u7523 \uff0b \u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523 \uff0b \u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u5206 \u2212 \u50b5\u52d9 \u2212 \u846c\u5f0f\u8cbb\u7528 \u2212 \u975e\u8ab2\u7a0e\u8ca1\u7523<\/p>\n<\/div><\/div>\n\n\n\n<p>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u4ee4\u548c5\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u66a6\u5e74\u8ab2\u7a0e\u3067\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b\u5bfe\u8c61\u671f\u9593\u304c\u300c3\u5e74\u4ee5\u5185\u300d\u304b\u3089\u6bb5\u968e\u7684\u306b\u300c7\u5e74\u4ee5\u5185\u300d\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\uff08\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u304b\u3089\u9069\u7528\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u958b\u59cb\u65e5<\/th><th>\u52a0\u7b97\u5bfe\u8c61\u671f\u9593<\/th><\/tr><\/thead><tbody><tr><td>\u301c\u4ee4\u548c8\u5e74\uff082026\u5e74\uff0912\u670831\u65e5<\/td><td>\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\uff08\u5f93\u6765\u3069\u304a\u308a\uff09<\/td><\/tr><tr><td>\u4ee4\u548c9\u5e74\uff082027\u5e74\uff091\u67081\u65e5\u301c\u4ee4\u548c12\u5e74\uff082030\u5e74\uff0912\u670831\u65e5<\/td><td>\u4ee4\u548c6\u5e741\u67081\u65e5\u304b\u3089\u6b7b\u4ea1\u65e5\u307e\u3067\uff08\u9806\u6b21\u5ef6\u9577\uff09<\/td><\/tr><tr><td>\u4ee4\u548c13\u5e74\uff082031\u5e74\uff091\u67081\u65e5\u301c<\/td><td>\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u4ee5\u5185<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5ef6\u9577\u3055\u308c\u305f4\u5e74\u9593\uff08\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u8d85\u301c7\u5e74\u4ee5\u5185\uff09\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u5408\u8a08\u984d\u304b\u3089100\u4e07\u5186\u3092\u63a7\u9664\u3067\u304d\u308b\u7de9\u548c\u63aa\u7f6e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group frame\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"mame\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u304c\u65b0\u8a2d<\/p>\n\n\n\n<p>\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u304b\u3089\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3082\u5e74\u9593110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u7bc4\u56f2\u5185\u306e\u8d08\u4e0e\u3067\u3042\u308c\u3070\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306f\u4e0d\u8981\u3067\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306b\u3082\u52a0\u7b97\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4105.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4105 \u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u8ca1\u7523<\/a>\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4161.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4161 \u8d08\u4e0e\u8ca1\u7523\u306e\u52a0\u7b97\u3068\u7a0e\u984d\u63a7\u9664<\/a>\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4103 \u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2463\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<div class=\"wp-block-group emphasis\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"mame\">\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306e\u8a08\u7b97\u5f0f<\/p>\n\n\n\n<p>\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d \u2212 \u57fa\u790e\u63a7\u9664\u984d<\/p>\n<\/div><\/div>\n\n\n\n<p>\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u304c0\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u305a\u7533\u544a\u3082\u4e0d\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u3084\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3057\u305f\u7d50\u679c\u3068\u3057\u3066\u7d0d\u7a0e\u984d\u304c0\u5186\u306b\u306a\u308b\u5834\u5408\u306f<strong>\u7533\u544a\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4205.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4205 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u2460\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n\n\n\n<p>\u907a\u7523\u7dcf\u984d\u304b\u3089<a href=\"#basic-deduction\">\u57fa\u790e\u63a7\u9664\u984d<\/a>\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u30020\u5186\u4ee5\u4e0b\u306a\u3089\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2461\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">\u2461-1.\u5404\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u305f\u53d6\u5f97\u91d1\u984d\u3092\u8a08\u7b97<\/h4>\n\n\n\n<p>\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306b\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u304b\u3051\u3066\u3001\u5404\u4eba\u306e\u53d6\u5f97\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u89aa\u65cf\u69cb\u6210<\/th><th>\u914d\u5076\u8005\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/th><th>\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/th><\/tr><\/thead><tbody><tr><td>\u914d\u5076\u8005\uff0b\u5b50<\/td><td>1\/2<\/td><td>\u5b50\u5168\u4f53\u30671\/2<\/td><\/tr><tr><td>\u914d\u5076\u8005\uff0b\u76f4\u7cfb\u5c0a\u5c5e<\/td><td>2\/3<\/td><td>\u76f4\u7cfb\u5c0a\u5c5e\u5168\u4f53\u30671\/3<\/td><\/tr><tr><td>\u914d\u5076\u8005\uff0b\u5144\u5f1f\u59c9\u59b9<\/td><td>3\/4<\/td><td>\u5144\u5f1f\u59c9\u59b9\u5168\u4f53\u30671\/4<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u2461-2.\u901f\u7b97\u8868\u3067\u4eee\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97<\/h4>\n\n\n\n<p>\u2460\u306e\u53d6\u5f97\u91d1\u984d\u3092\u4ee5\u4e0b\u306e\u901f\u7b97\u8868\u306b\u5f53\u3066\u306f\u3081\u3001\u5404\u4eba\u306e\u4eee\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u305f\u53d6\u5f97\u91d1\u984d<\/th><th>\u7a0e\u7387<\/th><th>\u63a7\u9664\u984d<\/th><\/tr><\/thead><tbody><tr><td>1,000\u4e07\u5186\u4ee5\u4e0b<\/td><td>10%<\/td><td>\u2212<\/td><\/tr><tr><td>1,000\u4e07\u5186\u8d85\u301c3,000\u4e07\u5186\u4ee5\u4e0b<\/td><td>15%<\/td><td>50\u4e07\u5186<\/td><\/tr><tr><td>3,000\u4e07\u5186\u8d85\u301c5,000\u4e07\u5186\u4ee5\u4e0b<\/td><td>20%<\/td><td>200\u4e07\u5186<\/td><\/tr><tr><td>5,000\u4e07\u5186\u8d85\u301c1\u5104\u5186\u4ee5\u4e0b<\/td><td>30%<\/td><td>700\u4e07\u5186<\/td><\/tr><tr><td>1\u5104\u5186\u8d85\u301c2\u5104\u5186\u4ee5\u4e0b<\/td><td>40%<\/td><td>1,700\u4e07\u5186<\/td><\/tr><tr><td>2\u5104\u5186\u8d85\u301c3\u5104\u5186\u4ee5\u4e0b<\/td><td>45%<\/td><td>2,700\u4e07\u5186<\/td><\/tr><tr><td>3\u5104\u5186\u8d85\u301c6\u5104\u5186\u4ee5\u4e0b<\/td><td>50%<\/td><td>4,200\u4e07\u5186<\/td><\/tr><tr><td>6\u5104\u5186\u8d85<\/td><td>55%<\/td><td>7,200\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-group frame\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"mame\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u305f\u53d6\u5f97\u91d1\u984d\u304c3,000\u4e07\u5186\u306e\u5834\u5408<\/p>\n\n\n\n<p>3,000\u4e07\u5186 \u00d7 15% \u2212 50\u4e07\u5186 \uff1d <strong>400\u4e07\u5186<\/strong>\uff08\u4eee\u306e\u76f8\u7d9a\u7a0e\u984d\uff09<\/p>\n<\/div><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">\u2461-3.\u4eee\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u3059\u3079\u3066\u5408\u7b97<\/h4>\n\n\n\n<p><strong>\u5404\u4eba\u306e\u4eee\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u3059\u3079\u3066\u8db3\u3057\u305f\u3082\u306e\u304c\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2462\u5b9f\u969b\u306e\u76f8\u7d9a\u5206\u3067\u6309\u5206\u3057\u63a7\u9664\u3092\u9069\u7528<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u5b9f\u969b\u306e\u76f8\u7d9a\u5206\u3067\u6309\u5206\uff08\u6570\u5b57\u306e\u5408\u8a08\u984d\u3092\u76ee\u7684\u306b\u5408\u308f\u305b\u305f\u5272\u5408\u3067\u632f\u308a\u5206\u3051\u308b\u3053\u3068\uff09\u3057\u3001\u5404\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u304b\u3089\u5404\u7a2e\u63a7\u9664\uff08\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u30fb\u672a\u6210\u5e74\u8005\u63a7\u9664\u306a\u3069\uff09\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u6700\u7d42\u7684\u306a\u500b\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group frame\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"mame\">2\u5272\u52a0\u7b97\u306b\u6ce8\u610f<\/p>\n\n\n\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\u3092\u542b\u3080\uff09\u3084\u914d\u5076\u8005\u4ee5\u5916\u306e\u65b9\u304c\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u984d\u306b2\u5272\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5144\u5f1f\u59c9\u59b9\u3001\u7525\u30fb\u59ea\u3001\u5b6b\u990a\u5b50\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u306a\u3044\u5834\u5408\uff09\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4155.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4155 \u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387<\/a>\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4152.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4152 \u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97<\/a>\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4157.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4157 \u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u3068\u6e96\u5099<\/h2>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<strong>10\u304b\u6708\u4ee5\u5185<\/strong>\u306b\u884c\u3044\u307e\u3059\u3002\u63d0\u51fa\u5148\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3067\u3059\uff08\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u3067\u306f\u3042\u308a\u307e\u305b\u3093\uff09\u3002<\/p>\n\n\n\n<p>\u4e3b\u306a\u6e96\u5099\u4e8b\u9805\u306f\u3001\u6238\u7c4d\u8b04\u672c\u306b\u3088\u308b\u76f8\u7d9a\u4eba\u306e\u78ba\u8a8d\u3001\u907a\u8a00\u66f8\u306e\u6709\u7121\u306e\u78ba\u8a8d\u3001\u907a\u7523\u3068\u50b5\u52d9\u306e\u76ee\u9332\u4f5c\u6210\u3001\u907a\u7523\u306e\u8a55\u4fa1\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u5834\u5408<\/h3>\n\n\n\n<p><strong>\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u4eee\u306b\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4eee\u306e\u7533\u544a\u3067\u306f\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3084\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\uff08\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306b\u5206\u5272\u3059\u308c\u3070\u9069\u7528\u53ef\u80fd\uff09\u3002<\/p>\n\n\n\n<p>3\u5e74\u7d4c\u904e\u5f8c\u3082\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306f\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u5f97\u308c\u3070\u9069\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4202.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4202 \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u6e96\u5099<\/a>\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4208.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81 No.4208 \u76f8\u7d9a\u8ca1\u7523\u304c\u5206\u5272\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u304d\u306e\u7533\u544a<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306e\u8cbb\u7528\u76ee\u5b89<\/h2>\n\n\n\n<p>\u3053\u3053\u307e\u3067\u306e\u5185\u5bb9\u3092\u898b\u3066\u300c\u81ea\u5206\u3067\u7533\u544a\u3059\u308b\u306e\u306f\u96e3\u3057\u305d\u3046\u300d\u3068\u611f\u3058\u305f\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u7a0e\u7406\u58eb\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u4f9d\u983c\u3059\u308b\u5834\u5408\u306e\u8cbb\u7528\u76f8\u5834\u306f\u3001\u4e00\u822c\u7684\u306b<strong>\u907a\u7523\u7dcf\u984d\u306e0.5\u301c1%<\/strong>\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u3084\u8ca1\u7523\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u524d\u5f8c\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f53\u30b5\u30a4\u30c8\u3067\u306f\u3001\u907a\u7523\u7dcf\u984d\u3084\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u306a\u30694\u9805\u76ee\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u7a0e\u7406\u58eb\u5831\u916c\u3092\u7c21\u5358\u306b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u304d\u308b\u300c\u7a0e\u7406\u58eb\u5831\u916c\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u300d\u3092\u3054\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002\u5229\u7528\u6599\u7121\u6599\u30fb\u500b\u4eba\u60c5\u5831\u306e\u5165\u529b\u4e0d\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u306e\u65e9\u898b\u8868\uff5c\u7a0e\u984d\u3092\u3072\u3068\u76ee\u3067\u30c1\u30a7\u30c3\u30af<\/h2>\n\n\n\n<p>\u76f8\u7d9a\u4eba\u304c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u3066\u907a\u7523\u3092\u53d6\u5f97\u3057\u305f\u524d\u63d0\u3067\u3001\u5927\u307e\u304b\u306a\u76f8\u7d9a\u7a0e\u984d\u304c\u308f\u304b\u308b\u65e9\u898b\u8868\u3067\u3059\u3002\u8a08\u7b97\u6a5f\u3068\u4f75\u305b\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5b50\u306e\u5834\u5408<\/h3>\n\n\n\n<p>\u203b\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u907a\u7523\u7dcf\u984d<\/th><th>\u914d\u5076\u8005\u3068\u5b501\u4eba<\/th><th>\u914d\u5076\u8005\u3068\u5b502\u4eba<\/th><th>\u914d\u5076\u8005\u3068\u5b503\u4eba<\/th><\/tr><\/thead><tbody><tr><td>5,000\u4e07\u5186<\/td><td>40\u4e07\u5186<\/td><td>10\u4e07\u5186<\/td><td>0\u5186<\/td><\/tr><tr><td>6,000\u4e07\u5186<\/td><td>90\u4e07\u5186<\/td><td>60\u4e07\u5186<\/td><td>30\u4e07\u5186<\/td><\/tr><tr><td>7,000\u4e07\u5186<\/td><td>160\u4e07\u5186<\/td><td>112\u4e07\u5186<\/td><td>80\u4e07\u5186<\/td><\/tr><tr><td>8,000\u4e07\u5186<\/td><td>235\u4e07\u5186<\/td><td>175\u4e07\u5186<\/td><td>138\u4e07\u5186<\/td><\/tr><tr><td>9,000\u4e07\u5186<\/td><td>310\u4e07\u5186<\/td><td>240\u4e07\u5186<\/td><td>200\u4e07\u5186<\/td><\/tr><tr><td>1\u5104\u5186<\/td><td>385\u4e07\u5186<\/td><td>315\u4e07\u5186<\/td><td>262\u4e07\u5186<\/td><\/tr><tr><td>1\u51045,000\u4e07\u5186<\/td><td>920\u4e07\u5186<\/td><td>748\u4e07\u5186<\/td><td>665\u4e07\u5186<\/td><\/tr><tr><td>2\u5104\u5186<\/td><td>1,670\u4e07\u5186<\/td><td>1,350\u4e07\u5186<\/td><td>1,218\u4e07\u5186<\/td><\/tr><tr><td>2\u51045,000\u4e07\u5186<\/td><td>2,460\u4e07\u5186<\/td><td>1,985\u4e07\u5186<\/td><td>1,800\u4e07\u5186<\/td><\/tr><tr><td>3\u5104\u5186<\/td><td>3,460\u4e07\u5186<\/td><td>2,860\u4e07\u5186<\/td><td>2,540\u4e07\u5186<\/td><\/tr><tr><td>4\u5104\u5186<\/td><td>5,460\u4e07\u5186<\/td><td>4,610\u4e07\u5186<\/td><td>4,155\u4e07\u5186<\/td><\/tr><tr><td>5\u5104\u5186<\/td><td>7,605\u4e07\u5186<\/td><td>6,555\u4e07\u5186<\/td><td>5,962\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f8\u7d9a\u4eba\u304c\u5b50\u306e\u307f\u306e\u5834\u5408<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u907a\u7523\u7dcf\u984d<\/th><th>\u5b501\u4eba<\/th><th>\u5b502\u4eba<\/th><th>\u5b503\u4eba<\/th><\/tr><\/thead><tbody><tr><td>5,000\u4e07\u5186<\/td><td>160\u4e07\u5186<\/td><td>80\u4e07\u5186<\/td><td>20\u4e07\u5186<\/td><\/tr><tr><td>6,000\u4e07\u5186<\/td><td>310\u4e07\u5186<\/td><td>180\u4e07\u5186<\/td><td>120\u4e07\u5186<\/td><\/tr><tr><td>7,000\u4e07\u5186<\/td><td>480\u4e07\u5186<\/td><td>320\u4e07\u5186<\/td><td>220\u4e07\u5186<\/td><\/tr><tr><td>8,000\u4e07\u5186<\/td><td>680\u4e07\u5186<\/td><td>470\u4e07\u5186<\/td><td>330\u4e07\u5186<\/td><\/tr><tr><td>9,000\u4e07\u5186<\/td><td>920\u4e07\u5186<\/td><td>620\u4e07\u5186<\/td><td>480\u4e07\u5186<\/td><\/tr><tr><td>1\u5104\u5186<\/td><td>1,220\u4e07\u5186<\/td><td>770\u4e07\u5186<\/td><td>630\u4e07\u5186<\/td><\/tr><tr><td>1\u51045,000\u4e07\u5186<\/td><td>2,860\u4e07\u5186<\/td><td>1,840\u4e07\u5186<\/td><td>1,440\u4e07\u5186<\/td><\/tr><tr><td>2\u5104\u5186<\/td><td>4,860\u4e07\u5186<\/td><td>3,340\u4e07\u5186<\/td><td>2,460\u4e07\u5186<\/td><\/tr><tr><td>2\u51045,000\u4e07\u5186<\/td><td>6,930\u4e07\u5186<\/td><td>4,920\u4e07\u5186<\/td><td>3,960\u4e07\u5186<\/td><\/tr><tr><td>3\u5104\u5186<\/td><td>9,180\u4e07\u5186<\/td><td>6,920\u4e07\u5186<\/td><td>5,460\u4e07\u5186<\/td><\/tr><tr><td>4\u5104\u5186<\/td><td>1\u51044,000\u4e07\u5186<\/td><td>1\u5104920\u4e07\u5186<\/td><td>8,980\u4e07\u5186<\/td><\/tr><tr><td>5\u5104\u5186<\/td><td>1\u51049,000\u4e07\u5186<\/td><td>1\u51045,210\u4e07\u5186<\/td><td>1\u51042,980\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u307e\u3068\u3081<\/strong>\uff5c\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3067\u56f0\u3063\u305f\u3089\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3092<\/h2>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f\u3001\u57fa\u790e\u63a7\u9664\u984d\u306e\u7b97\u51fa\u304b\u3089\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306e\u8a08\u7b97\u3001\u901f\u7b97\u8868\u306e\u9069\u7528\u3001\u5404\u7a2e\u63a7\u9664\u306e\u53cd\u6620\u3068\u3001\u8907\u6570\u306e\u624b\u9806\u3092\u9806\u756a\u306b\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group emphasis\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul 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