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400;\">\u3055\u3089\u306b\u3001\u5171\u6709\u6301\u5206\u306e\u8d08\u4e0e\u306f\u3001<\/span><b>\u5bb6\u65cf\u9593\u3067\u306e\u8cc7\u7523\u306e\u5206\u6563\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u3002\u4f8b\u3048\u3070\u3001\u5b50\u4f9b\u305f\u3061\u306b\u5747\u7b49\u306b\u6301\u5206\u3092\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u6642\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u672a\u7136\u306b\u9632\u3052\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 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400;\">\u5171\u6709\u8005\u304c\u5897\u3048\u308c\u3070\u5897\u3048\u308b\u307b\u3069\u3001\u571f\u5730\u306e\u5229\u7528\u3084\u58f2\u5374\u306b\u95a2\u3059\u308b\u5408\u610f\u5f62\u6210\u304c\u56f0\u96e3\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3059\u3002\u7279\u306b\u3001\u5171\u6709\u8005\u9593\u3067\u610f\u898b\u304c\u5bfe\u7acb\u3057\u305f\u5834\u5408\u3001\u571f\u5730\u306e\u6709\u52b9\u6d3b\u7528\u304c\u59a8\u3052\u3089\u308c\u304b\u306d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f<\/span><b>\u3001\u8d08\u4e0e\u8005\u5074\u306e\u30ea\u30b9\u30af\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059<\/b><span style=\"font-weight: 400;\">\u3002\u6301\u5206\u3092\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u8eab\u306e\u8ca1\u7523\u304c\u6e1b\u5c11\u3057\u3001\u8001\u5f8c\u306e\u751f\u6d3b\u8a2d\u8a08\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u61f8\u5ff5\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7279\u306b\u3001\u5c06\u6765\u7684\u306b\u4ecb\u8b77\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u4e88\u671f\u305b\u306c\u51fa\u8cbb\u306b\u5bfe\u5fdc\u3067\u304d\u306a\u304f\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><strong>\u571f\u5730\u306e\u5171\u6709\u6301\u5206\u8d08\u4e0e\u306e\u5177\u4f53\u7684\u306a\u624b\u9806<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u571f\u5730\u306e\u5171\u6709\u6301\u5206\u8d08\u4e0e\u306f\u3001\u6cd5\u7684\u624b\u7d9a\u304d\u3092\u4f34\u3046\u91cd\u8981\u306a\u8ca1\u7523\u79fb\u8ee2\u884c\u70ba\u3067\u3059\u3002\u3053\u306e\u904e\u7a0b\u3092\u9069\u5207\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u6b63\u78ba\u306a\u77e5\u8b58\u3068\u614e\u91cd\u306a\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u3067\u306f\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u304b\u3089\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u306b\u81f3\u308b\u307e\u3067\u306e\u4e3b\u8981\u306a\u624b\u9806\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u9806\u2460\uff1a\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u9806\u2461\uff1a\u767b\u8a18\u624b\u7d9a\u304d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u9806\u2462\uff1a\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u305e\u308c\u500b\u5225\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><strong>\u624b\u9806\u2460\uff1a\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u4f5c\u6210<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u3001\u8d08\u4e0e\u306e\u610f\u601d\u3068\u5185\u5bb9\u3092\u660e\u78ba\u306b\u793a\u3059\u91cd\u8981\u306a\u6587\u66f8\u3067\u3059\u3002\u3053\u306e\u66f8\u985e\u306b\u306f\u3001\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u306e\u6c0f\u540d\u30fb\u4f4f\u6240\u3001\u8d08\u4e0e\u3059\u308b\u571f\u5730\u306e\u6240\u5728\u5730\u3084\u9762\u7a4d\u3001\u8d08\u4e0e\u3059\u308b\u6301\u5206\u306e\u5272\u5408\u306a\u3069\u3092\u660e\u8a18\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u8d08\u4e0e\u306e\u6642\u671f\u3084\u6761\u4ef6\u304c\u3042\u308b\u5834\u5408\u306f\u305d\u308c\u3089\u3082\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6cd5\u7684\u306a\u52b9\u529b\u3092\u6301\u305f\u305b\u308b\u305f\u3081\u306b\u3001\u3067\u304d\u308b\u3060\u3051\u5177\u4f53\u7684\u304b\u3064\u660e\u78ba\u306a\u8868\u73fe\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u300c\u7236\u89aa\u304c\u6240\u6709\u3059\u308b\u3007\u3007\u770c\u3007\u3007\u5e02\u3007\u3007\u753a123\u756a\u5730\u306e\u571f\u5730\uff08\u7dcf\u9762\u7a4d500\u33a1\uff09\u306e\u3046\u3061\u30012\u5206\u306e1\u306e\u6301\u5206\u3092\u9577\u7537\u306b\u8d08\u4e0e\u3059\u308b\u300d\u3068\u3044\u3063\u305f\u5177\u5408\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u306a\u304a\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306b\u306f\u5370\u7d19\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u5834\u5408\u3001\u8d08\u4e0e\u3059\u308b\u4e0d\u52d5\u7523\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u5fdc\u3058\u3066\u5370\u7d19\u7a0e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><strong>\u624b\u9806\u2461\uff1a\u767b\u8a18\u624b\u7d9a\u304d<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d08\u4e0e\u5951\u7d04\u304c\u6210\u7acb\u3057\u305f\u3089\u3001\u6b21\u306f\u767b\u8a18\u624b\u7d9a\u304d\u3067\u3059\u3002\u3053\u306e\u624b\u7d9a\u304d\u306f\u3001\u6cd5\u52d9\u5c40\u3067\u884c\u3044\u307e\u3059\u3002\u5fc5\u8981\u66f8\u985e\u3068\u3057\u3066\u306f\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u3001\u767b\u8a18\u7533\u8acb\u66f8\u3001\u8d08\u4e0e\u8005\u306e\u5370\u9451\u8a3c\u660e\u66f8\u3001\u571f\u5730\u306e\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u3082\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5171\u6709\u6301\u5206\u306e\u8d08\u4e0e\u767b\u8a18\u306e\u5834\u5408\u3001\u3044\u304f\u3064\u304b\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070<\/span><b>\u300c\u8d08\u4e0e\u3059\u308b\u6301\u5206\u306e\u5272\u5408\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3059\u308b\u300d\u300c\u4ed6\u306e\u5171\u6709\u8005\u306e\u6301\u5206\u306b\u5909\u66f4\u304c\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u300d<\/b><span style=\"font-weight: 400;\">\u306a\u3069\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u306f\u8907\u96d1\u3067\u3001\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u767b\u8a18\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u65b0\u3057\u3044\u6a29\u5229\u95a2\u4fc2\u3092\u53cd\u6620\u3057\u305f\u767b\u8a18\u7c3f\u304c\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6642\u70b9\u3067\u3001\u6cd5\u7684\u306b\u8d08\u4e0e\u304c\u5b8c\u4e86\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u624b\u9806\u2462\uff1a\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306f\u3001<\/span><span style=\"font-weight: 400;\">\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e74\u306e2\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067<\/span><span style=\"font-weight: 400;\">\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u5148\u306f\u3001\u53d7\u8d08\u8005\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u307e\u305a\u8d08\u4e0e\u3055\u308c\u305f\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u571f\u5730\u306e\u8a55\u4fa1\u306f\u901a\u5e38\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u3084\u500d\u7387\u65b9\u5f0f\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u304c\u3001\u5171\u6709\u6301\u5206\u306e\u5834\u5408\u306f\u6301\u5206\u5272\u5408\u306b\u5fdc\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u306f\u3001\u3053\u306e\u8a55\u4fa1\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\uff08\u5e74\u9593110\u4e07\u5186\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u884c\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001<\/span><span style=\"font-weight: 400;\">\u914d\u5076\u8005\u63a7\u9664<\/span><span style=\"font-weight: 400;\">\u3084<\/span><span style=\"font-weight: 400;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/span><span style=\"font-weight: 400;\">\u306a\u3069\u3001\u9069\u7528\u53ef\u80fd\u306a\u7279\u4f8b\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u3089\u3092\u8003\u616e\u306b\u5165\u308c\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-size: 10pt;\"><span style=\"font-weight: 400;\">\uff08\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u300d\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\"><span style=\"font-weight: 400;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e<\/span><\/a><span style=\"font-weight: 400;\">\u300d\uff09<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306b\u306f\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u7279\u306b\u3001\u8907\u6570\u5e74\u306b\u308f\u305f\u308b\u8d08\u4e0e\u8a08\u753b\u304c\u3042\u308b\u5834\u5408\u3084\u3001\u4ed6\u306e\u8cc7\u7523\u3068\u5408\u308f\u305b\u3066\u8d08\u4e0e\u3092\u884c\u3046\u5834\u5408\u306a\u3069\u306f\u3001\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<h2><strong>\u571f\u5730\u306e\u8d08\u4e0e\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u571f\u5730\u306e\u8d08\u4e0e\u306b\u306f\u3001\u8907\u6570\u306e\u7a0e\u91d1\u304c\u95a2\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d08\u4e0e\u7a0e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u767b\u9332\u514d\u8a31\u7a0e<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u7a0e\u91d1\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306f\u3001\u5186\u6ed1\u306a\u8d08\u4e0e\u624b\u7d9a\u304d\u3092\u884c\u3046\u4e0a\u3067\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u571f\u5730\u306e\u8d08\u4e0e\u306b\u95a2\u9023\u3059\u308b\u4e3b\u306a\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6982\u8981\u3068\u8a08\u7b97\u65b9\u6cd5\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u8d08\u4e0e\u7a0e<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d08\u4e0e\u7a0e\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\uff08\u53d7\u8d08\u8005\uff09\u304c\u652f\u6255\u3046\u7a0e\u91d1\u3067\u3059\u3002\u3053\u306e\u7a0e\u91d1\u306f\u3001\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306e\u4fa1\u5024\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u571f\u5730\u306e\u8d08\u4e0e\u306e\u5834\u5408\u3001\u305d\u306e\u8a55\u4fa1\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u307e\u305a\u30011\u5e74\u9593\uff081\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\uff09\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u5f8c\u3001\u6b8b\u3063\u305f\u91d1\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u3092\u9069\u7528\u3057\u307e\u3059\u3002\u7a0e\u7387\u306f\u3001<\/span><strong>\u8ab2\u7a0e\u4fa1\u683c\u306b\u5fdc\u3058\u306610%\u304b\u308955%\u307e\u3067\u6bb5\u968e\u7684\u306b\u4e0a\u304c\u3063\u3066\u3044\u304d\u307e\u3059<\/strong><span style=\"font-weight: 400;\">\u3002<br \/>\n<span style=\"font-size: 10pt;\">\uff08\u53c2\u8003\uff1a\u7dcf\u52d9\u7701\u300c<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/149767_11.html\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/a>\u300d\uff09<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u8a55\u4fa1\u984d2,000\u4e07\u5186\u306e\u571f\u5730\u3092\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u3001\u8ab2\u7a0e\u4fa1\u683c\u306f1,890\u4e07\u5186\uff082,000\u4e07\u5186 &#8211; 110\u4e07\u5186\uff09\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u8d08\u4e0e\u7a0e\u984d\u306f\u7d04321\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001<\/span><span style=\"font-weight: 400;\">\u914d\u5076\u8005\u63a7\u9664<\/span><span style=\"font-weight: 400;\">\u3084<\/span><span style=\"font-weight: 400;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/span><span style=\"font-weight: 400;\">\u306a\u3069\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u9069\u7528\u3067\u304d\u308b\u7279\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8d08\u4e0e\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u6700\u9069\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u8ce2\u660e\u3067\u3059\u3002<\/span><\/p>\n<h3><strong>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u3001\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u969b\u306b\u8ab2\u3055\u308c\u308b\u5730\u65b9\u7a0e\u3067\u3059\u3002\u901a\u5e38\u3001\u58f2\u8cb7\u3084\u4ea4\u63db\u3067\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001\u8d08\u4e0e\u306b\u3088\u308b\u53d6\u5f97\u306e\u5834\u5408\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u7387\u306f\u3001\u539f\u5247\u3068\u3057\u3066<\/span><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306e3%\uff08\u4f4f\u5b85\u7528\u571f\u5730\u306e\u5834\u5408\u306f1.5%\uff09<\/span><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u90fd\u9053\u5e9c\u770c\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u7570\u306a\u308b\u5834\u5408\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 10pt;\">\uff08\u53c2\u8003\uff1a\u7dcf\u52d9\u7701\u300c<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/149767_11.html\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/a>\u300d\uff09<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u8ab2\u7a0e\u6a19\u6e96\u306e\u7279\u4f8b\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u3001\u7a0e\u984d\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c1,500\u4e07\u5186\u306e\u571f\u5730\u3092\u8d08\u4e0e\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f45\u4e07\u5186\uff081,500\u4e07\u5186 \u00d7 3%\uff09\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u4f4f\u5b85\u7528\u5730\u3067\u306a\u3044\u5834\u5408\u306e\u8a08\u7b97\u4f8b\u3067\u3059\u3002\u4f4f\u5b85\u7528\u5730\u306e\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u8efd\u6e1b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><strong>\u767b\u9332\u514d\u8a31\u7a0e<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u4e0d\u52d5\u7523\u306e\u6a29\u5229\u5909\u66f4\u3092\u767b\u8a18\u3059\u308b\u969b\u306b\u8ab2\u3055\u308c\u308b\u56fd\u7a0e\u3067\u3059\u3002\u8d08\u4e0e\u306b\u3088\u308b\u6240\u6709\u6a29\u79fb\u8ee2\u306e\u767b\u8a18\u3092\u884c\u3046\u5834\u5408\u306b\u3082\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u7a0e\u91d1\u306e\u7a0e\u7387\u306f\u3001<\/span><strong>\u539f\u5247\u3068\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306e2%<\/strong><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u500b\u4eba\u9593\u306e\u8d08\u4e0e\u306b\u3088\u308b\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306e\u5834\u5408\u3001\u7279\u4f8b\u306b\u3088\u308a0.4%\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c2,000\u4e07\u5186\u306e\u571f\u5730\u3092\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u884c\u3046\u5834\u5408\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306f8\u4e07\u5186\uff082,000\u4e07\u5186 \u00d7 0.4%\uff09\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 10pt;\">\uff08\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\">\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868<\/a>\u300d\uff09<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u7a0e\u91d1\u306f\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u8a08\u7b97\u65b9\u6cd5\u3068\u7d0d\u4ed8\u5148\u304c\u3042\u308a\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306f\u56fd\u7a0e\u3067\u53d7\u8d08\u8005\u304c\u7d0d\u4ed8\u3057\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u5730\u65b9\u7a0e\u3067\u53d7\u8d08\u8005\u304c\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306f\u56fd\u7a0e\u3067\u3059\u304c\u3001\u767b\u8a18\u7533\u8acb\u6642\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2><strong>\u571f\u5730\u306e\u5171\u6709\u6301\u5206\u8d08\u4e0e\u3067\u5229\u7528\u3067\u304d\u308b\u7bc0\u7a0e\u306e\u305f\u3081\u306e\u5236\u5ea6<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u571f\u5730\u306e\u5171\u6709\u6301\u5206\u8d08\u4e0e\u3092\u884c\u3046\u969b\u3001\u9069\u5207\u306a\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4ee3\u8868\u7684\u306a3\u3064\u306e\u5236\u5ea6\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u914d\u5076\u8005\u63a7\u9664<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u66a6\u5e74\u8d08\u4e0e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6b21\u9805\u3088\u308a\u3001\u500b\u5225\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><strong>\u914d\u5076\u8005\u63a7\u9664<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u914d\u5076\u8005\u63a7\u9664\u306f\u3001<\/span><span style=\"font-weight: 400;\">\u5a5a\u59fb\u671f\u9593\u304c20\u5e74\u4ee5\u4e0a\u306e\u592b\u5a66\u9593\u3067\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u7b49\u3092\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306b\u9069\u7528\u3067\u304d\u308b\u7279\u4f8b<\/span><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u6700\u59272,000\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u592b\u304c\u59bb\u306b\u5bfe\u3057\u3066\u8a55\u4fa1\u984d1,500\u4e07\u5186\u306e\u571f\u5730\u306e\u5171\u6709\u6301\u5206\u3092\u8d08\u4e0e\u3059\u308b\u5834\u5408\u3001\u901a\u5e38\u3067\u3042\u308c\u3070\u7d04197\u4e07\u5186\u306e\u8d08\u4e0e\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u304c\u3001\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308c\u3070\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u3053\u306e\u5236\u5ea6\u306b\u306f \u3044\u304f\u3064\u304b\u306e\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u914d\u5076\u8005\u304c\u305d\u306e\u4e0d\u52d5\u7523\u306b\u4f4f\u307f\u7d9a\u3051\u308b\u3053\u3068\u3084\u3001\u904e\u53bb\u306b\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u306a\u3069\u304c\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u30012,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u901a\u5e38\u306e\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u8d08\u4e0e\u984d\u306e\u8a2d\u5b9a\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-size: 10pt;\"><span style=\"font-weight: 400;\">\uff08\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\"><span style=\"font-weight: 400;\">\u914d\u5076\u8005\u63a7\u9664<\/span><\/a><span style=\"font-weight: 400;\">\u300d\uff09<\/span><\/span><\/p>\n<h3><strong>\u66a6\u5e74\u8d08\u4e0e<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u66a6\u5e74\u8d08\u4e0e\u306f\u3001<\/span><span style=\"font-weight: 400;\">\u6bce\u5e74\u306e\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d110\u4e07\u5186\u3092\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u3067<\/span><span style=\"font-weight: 400;\">\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u6bce\u5e74110\u4e07\u5186\u307e\u3067\u306e\u8d08\u4e0e\u3067\u3042\u308c\u3070\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u571f\u5730\u306e\u5171\u6709\u6301\u5206\u8d08\u4e0e\u306e\u5834\u5408\u3001\u4f8b\u3048\u30705\u5e74\u9593\u3067550\u4e07\u5186\u5206\u306e\u6301\u5206\u3092\u8d08\u4e0e\u3059\u308b\u3068\u3044\u3063\u305f\u5f62\u3067\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u65b9\u6cd5\u306f\u3001\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u8a08\u753b\u7684\u306b\u8cc7\u7523\u3092\u79fb\u8ee2\u3057\u305f\u3044\u5834\u5408\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u66a6\u5e74\u8d08\u4e0e\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u7d2f\u9032\u7a0e\u7387\u3092\u907f\u3051\u3089\u308c\u308b\u70b9\u3067\u3059\u3002\u4e00\u5ea6\u306b\u5927\u304d\u306a\u984d\u3092\u8d08\u4e0e\u3059\u308b\u3088\u308a\u3082\u3001\u8907\u6570\u5e74\u306b\u5206\u3051\u3066\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u5168\u4f53\u7684\u306a\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u65b9\u6cd5\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u6025\u3044\u3067\u8cc7\u7523\u3092\u79fb\u8ee2\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u4e0d\u5411\u304d\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-size: 10pt;\"><span style=\"font-weight: 400;\">\uff08\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\"><span style=\"font-weight: 400;\">\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408<\/span><\/a><span style=\"font-weight: 400;\">\u300d\uff09<\/span><\/span><\/p>\n<h3><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001<\/span><span style=\"font-weight: 400;\">60\u6b73\u4ee5\u4e0a\u306e\u89aa\u304b\u308920\u6b73\u4ee5\u4e0a\u306e\u5b50\uff08\u307e\u305f\u306f\u5b6b\uff09\u3078\u306e\u8d08\u4e0e\u306b\u9069\u7528\u3067\u304d\u308b\u5236\u5ea6<\/span><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3068\u30012,500\u4e07\u5186\u307e\u3067\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u305d\u308c\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u306f\u4e00\u5f8b20%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-size: 10pt;\"><span style=\"font-weight: 400;\">\uff08\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\"><span style=\"font-weight: 400;\">\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408<\/span><\/a><span style=\"font-weight: 400;\">\u300d\uff09<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u8a55\u4fa1\u984d3,000\u4e07\u5186\u306e\u571f\u5730\u306e\u5171\u6709\u6301\u5206\u3092\u8d08\u4e0e\u3059\u308b\u5834\u5408\u30012,500\u4e07\u5186\u307e\u3067\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u6b8b\u308a\u306e500\u4e07\u5186\u306b\u5bfe\u3057\u3066100\u4e07\u5186\uff08500\u4e07\u5186\u00d720%\uff09\u306e\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u5236\u5ea6\u306e\u7279\u5fb4\u306f\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u6642\u306b\u8d08\u4e0e\u8ca1\u7523\u3068\u76f8\u7d9a\u8ca1\u7523\u3092\u5408\u7b97\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u70b9\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u8d08\u4e0e\u6642\u306b\u652f\u6255\u3063\u305f\u8d08\u4e0e\u7a0e\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u524d\u6255\u3044\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u304c\u8d08\u4e0e\u7a0e\u3088\u308a\u3082\u4f4e\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u3001\u3053\u306e\u5236\u5ea6\u304c\u6709\u5229\u306b\u50cd\u304f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u4e00\u5ea6\u3053\u306e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3068\u64a4\u56de\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u30012,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u306f\u4e00\u5f8b20%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u9ad8\u984d\u306e\u8d08\u4e0e\u3092\u884c\u3046\u5834\u5408\u306f\u901a\u5e38\u306e\u8d08\u4e0e\u7a0e\u306e\u65b9\u304c\u6709\u5229\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u5236\u5ea6\u306f\u3001\u305d\u308c\u305e\u308c\u7279\u5fb4\u3084\u6761\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u571f\u5730\u306e\u5171\u6709\u6301\u5206\u8d08\u4e0e\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u81ea\u8eab\u306e\u72b6\u6cc1\u3084\u5c06\u6765\u306e\u76f8\u7d9a\u8a08\u753b\u3092\u8e0f\u307e\u3048\u3066\u3001\u6700\u9069\u306a\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059<\/span><\/p>\n<h2><strong>\u571f\u5730\u306e\u5171\u6709\u6301\u5206\u8d08\u4e0e\u306b\u95a2\u3059\u308bQ&amp;A<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u571f\u5730\u306e\u5171\u6709\u6301\u5206\u8d08\u4e0e\u306b\u95a2\u3057\u3066\u306f\u3001\u591a\u304f\u306e\u4eba\u304c\u7591\u554f\u3084\u4e0d\u5b89\u3092\u62b1\u3048\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u3068\u305d\u306e\u56de\u7b54\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u60c5\u5831\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u5171\u6709\u6301\u5206\u8d08\u4e0e\u306b\u95a2\u3059\u308b\u7406\u89e3\u3092\u6df1\u3081\u3001\u9069\u5207\u306a\u5224\u65ad\u3092\u4e0b\u3059\u305f\u3081\u306e\u52a9\u3051\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><strong>\u5171\u6709\u6301\u5206\u306e\u8d08\u4e0e\u306f\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\uff1f<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u5171\u6709\u6301\u5206\u306e\u8d08\u4e0e\u306f\u3001\u9069\u5207\u306b\u884c\u3048\u3070\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u306a\u624b\u6bb5\u3068\u306a\u308a\u5f97\u307e\u3059\u3002\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u751f\u524d\u306b\u8ca1\u7523\u3092\u5206\u6563\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u70b9\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u8a55\u4fa1\u984d1\u5104\u5186\u306e\u571f\u5730\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u5168\u3066\u3092\u76f8\u7d9a\u3055\u305b\u308b\u3068\u9ad8\u984d\u306e\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u751f\u524d\u306b\u305d\u306e\u4e00\u90e8\uff08\u4f8b\u3048\u307050%\uff09\u3092\u5b50\u4f9b\u306b\u8d08\u4e0e\u3057\u3066\u304a\u3051\u3070\u3001\u76f8\u7d9a\u6642\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u8d08\u4e0e\u7a0e\u3068\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306e\u9055\u3044\u3084\u3001\u5c06\u6765\u306e\u571f\u5730\u306e\u8a55\u4fa1\u984d\u306e\u5909\u52d5\u306a\u3069\u3067\u3059\u3002\u307e\u305f\u3001\u8d08\u4e0e\u5f8c\u306f\u571f\u5730\u306e\u51e6\u5206\u306b\u95a2\u3057\u3066\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u5c06\u6765\u306e\u571f\u5730\u6d3b\u7528\u306b\u5236\u9650\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u5171\u6709\u6301\u5206\u306e\u8d08\u4e0e\u3092\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u7a0e\u7406\u58eb\u3084\u5f01\u8b77\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3001\u7dcf\u5408\u7684\u306a\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><strong>\u5171\u6709\u6301\u5206\u3092\u8d08\u4e0e\u3057\u305f\u5f8c\u3001\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306e\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\uff1f<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u5171\u6709\u6301\u5206\u3092\u8d08\u4e0e\u3057\u305f\u5f8c\u306b\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u306f\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u3001<\/span><b>\u5404\u5171\u6709\u8005\u304c\u305d\u308c\u305e\u308c\u306e\u6301\u5206\u306b\u5fdc\u3058\u3066\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b<\/b><span style=\"font-weight: 400;\">\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u7236\u89aa\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u571f\u5730\u306e50%\u3092\u5b50\u4f9b\u306b\u8d08\u4e0e\u3057\u3001\u305d\u306e\u5f8c\u306b\u305d\u306e\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u7236\u89aa\u3068\u5b50\u4f9b\u304c\u305d\u308c\u305e\u308c50%\u305a\u3064\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u53d6\u5f97\u8cbb\u3084\u8b72\u6e21\u8cbb\u7528\u306e\u6309\u5206\u3001\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u306a\u3069\u3001\u7d30\u304b\u3044\u8a08\u7b97\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5074\u306e\u53d6\u5f97\u8cbb\u306e\u8a08\u7b97\u3067\u3059\u3002\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u53d6\u5f97\u8cbb\u306f\u3001\u8d08\u4e0e\u8005\u306e\u53d6\u5f97\u8cbb\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u304b\u3089\u9593\u3082\u306a\u3044\u5834\u5408\u3001\u8b72\u6e21\u6240\u5f97\u304c\u601d\u3044\u306e\u307b\u304b\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u3001\u5171\u6709\u6301\u5206\u306e\u8d08\u4e0e\u5f8c\u306e\u58f2\u5374\u306f\u7a0e\u52d9\u4e0a\u8907\u96d1\u306a\u554f\u984c\u3092\u542b\u3093\u3067\u3044\u307e\u3059\u3002\u58f2\u5374\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u5fc5\u305a\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u9069\u5207\u306a\u8a08\u7b97\u3068\u7533\u544a\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><strong>\u5171\u6709\u8005\u9593\u3067\u571f\u5730\u306e\u4f7f\u7528\u65b9\u6cd5\u3067\u610f\u898b\u304c\u5206\u304b\u308c\u305f\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u5171\u6709\u8005\u9593\u3067\u571f\u5730\u306e\u4f7f\u7528\u65b9\u6cd5\u306b\u3064\u3044\u3066\u610f\u898b\u304c\u5206\u304b\u308c\u305f\u5834\u5408\u3001\u307e\u305a\u306f\u8a71\u3057\u5408\u3044\u306b\u3088\u308b\u89e3\u6c7a\u3092\u8a66\u307f\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u5404\u81ea\u306e\u610f\u5411\u3084\u4e8b\u60c5\u3092\u4e01\u5be7\u306b\u805e\u304d\u3001\u4e92\u3044\u306b\u7d0d\u5f97\u3067\u304d\u308b\u89e3\u6c7a\u7b56\u3092\u898b\u51fa\u3059\u3088\u3046\u52aa\u3081\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u8a71\u3057\u5408\u3044\u3067\u89e3\u6c7a\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u6cd5\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5171\u6709\u7269\u5206\u5272\u8acb\u6c42<\/b><span style=\"font-weight: 400;\">\uff1a\u88c1\u5224\u6240\u306b\u5171\u6709\u7269\u306e\u5206\u5272\u3092\u8acb\u6c42\u3057\u3001\u5404\u81ea\u306e\u6301\u5206\u306b\u5fdc\u3058\u3066\u571f\u5730\u3092\u5206\u5272\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5171\u6709\u7269\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u88c1\u5224<\/b><span style=\"font-weight: 400;\">\uff1a\u88c1\u5224\u6240\u306b\u5171\u6709\u7269\u306e\u7ba1\u7406\u65b9\u6cd5\u306e\u5224\u65ad\u3092\u4ef0\u3050\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6301\u5206\u306e\u8b72\u6e21<\/b><span style=\"font-weight: 400;\">\uff1a\u81ea\u8eab\u306e\u6301\u5206\u3092\u4ed6\u306e\u5171\u6709\u8005\u3084\u7b2c\u4e09\u8005\u306b\u58f2\u5374\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u65b9\u6cd5\u306f\u3044\u305a\u308c\u3082\u3001\u5171\u6709\u95a2\u4fc2\u3092\u89e3\u6d88\u307e\u305f\u306f\u5909\u66f4\u3059\u308b\u3068\u3044\u3046\u5927\u304d\u306a\u6c7a\u65ad\u3092\u4f34\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6cd5\u5f8b\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u6700\u9069\u306a\u89e3\u6c7a\u7b56\u3092\u63a2\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">\u5171\u6709\u6301\u5206\u306e\u8d08\u4e0e\u5f8c\u306b\u3001\u8d08\u4e0e\u3092\u53d6\u308a\u6d88\u3059\u3053\u3068\u306f\u3067\u304d\u308b\uff1f<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e00\u822c\u7684\u306b\u3001\u3044\u3063\u305f\u3093\u884c\u3063\u305f\u8d08\u4e0e\u3092\u4e00\u65b9\u7684\u306b\u53d6\u308a\u6d88\u3059\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3059\u3002\u8d08\u4e0e\u306f\u5951\u7d04\u306e\u4e00\u7a2e\u3067\u3042\u308a\u3001\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u306e\u5408\u610f\u306b\u3088\u3063\u3066\u6210\u7acb\u3059\u308b\u3082\u306e\u3060\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7279\u5b9a\u306e\u72b6\u6cc1\u4e0b\u3067\u306f\u3001\u8d08\u4e0e\u306e\u53d6\u308a\u6d88\u3057\u304c\u8a8d\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u8d08\u4e0e\u5951\u7d04\u306b\u53d6\u308a\u6d88\u3057\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u53d7\u8d08\u8005\u306b\u8457\u3057\u3044\u5fd8\u6069\u884c\u70ba\u304c\u3042\u3063\u305f\u5834\u5408\uff08<\/b><b>\u6c11\u6cd5\u7b2c550\u6761<\/b><b>\uff09<\/b><\/li>\n<li aria-level=\"1\"><b>\u8d08\u4e0e\u8005\u306e\u751f\u6d3b\u304c\u8457\u3057\u304f\u56f0\u7aae\u3057\u305f\u5834\u5408\uff08<\/b><b>\u6c11\u6cd5\u7b2c554\u6761<\/b><b>\uff09<br \/>\n<span style=\"font-weight: 400;\">\uff08\u53c2\u8003\uff1ae-Gov \u6cd5\u4ee4\u691c\u7d22\u300c<\/span><a href=\"https:\/\/laws.e-gov.go.jp\/law\/129AC0000000089\"><span style=\"font-weight: 400;\">\u6c11\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">\u300d\uff09<\/span><\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u5b9f\u969b\u306b\u8d08\u4e0e\u3092\u53d6\u308a\u6d88\u3059\u305f\u3081\u306b\u306f\u6cd5\u7684\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u3059\u3067\u306b\u767b\u8a18\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u8907\u96d1\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d08\u4e0e\u306e\u53d6\u308a\u6d88\u3057\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u306f\u3001\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u5177\u4f53\u7684\u306a\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u9069\u5207\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><strong>\u5171\u6709\u6301\u5206\u3092\u8d08\u4e0e\u3059\u308b\u969b\u306e\u9069\u5207\u306a\u5272\u5408\u306f\u3042\u308b\uff1f<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">\u5171\u6709\u6301\u5206\u3092\u8d08\u4e0e\u3059\u308b\u969b\u306e\u300c\u9069\u5207\u306a\u5272\u5408\u300d\u306f\u3001\u500b\u3005\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8981\u7d20\u3092\u8003\u616e\u3057\u3066\u6c7a\u5b9a\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><b>\uff1c\u7a0e\u91d1\u5bfe\u7b56\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\uff08\u5e74\u9593110\u4e07\u5186\uff09\u3092\u8003\u616e\u3057\u3001\u8907\u6570\u5e74\u306b\u5206\u3051\u3066\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u7bc4\u56f2\u5185\u3067\u5272\u5408\u3092\u8a2d\u5b9a\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p><b>\uff1c\u5c06\u6765\u306e\u76f8\u7d9a\u8a08\u753b\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u7d9a\u6642\u306e\u907a\u7523\u5206\u5272\u3092\u898b\u636e\u3048\u3066\u3001\u30d0\u30e9\u30f3\u30b9\u306e\u53d6\u308c\u305f\u5272\u5408\u3092\u8a2d\u5b9a\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p><b>\uff1c\u571f\u5730\u306e\u7ba1\u7406\u30fb\u51e6\u5206\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d08\u4e0e\u5f8c\u3082\u8d08\u4e0e\u8005\u304c\u4e3b\u5c0e\u6a29\u3092\u4fdd\u3061\u305f\u3044\u5834\u5408\u306f\u3001\u904e\u534a\u6570\uff0850%\u8d85\uff09\u3092\u4fdd\u6709\u3057\u7d9a\u3051\u308b\u3002<\/span><\/li>\n<\/ul>\n<p><b>\uff1c\u53d7\u8d08\u8005\u306e\u72b6\u6cc1\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d7\u8d08\u8005\u306e\u5e74\u9f62\u3084\u7d4c\u6e08\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306a\u5272\u5408\u3092\u691c\u8a0e\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u5b50\u4f9b2\u4eba\u306b\u5747\u7b49\u306b\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306f\u3001\u540425%\u305a\u3064\u8d08\u4e0e\u3057\u3001\u89aa\u304c50%\u3092\u4fdd\u6709\u3057\u7d9a\u3051\u308b\u3068\u3044\u3063\u305f\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u3042\u304f\u307e\u3067\u4e00\u4f8b\u3067\u3059\u3002\u6700\u9069\u306a\u5272\u5408\u306f\u5bb6\u65cf\u69cb\u6210\u3084\u8cc7\u7523\u72b6\u6cc1\u3001\u5c06\u6765\u306e\u8a08\u753b\u306a\u3069\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u7406\u58eb\u3084\u5f01\u8b77\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u306a\u304c\u3089\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2><strong>\u307e\u3068\u3081<\/strong><\/h2>\n<p><span style=\"font-weight: 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