{"id":879,"date":"2026-04-08T14:24:07","date_gmt":"2026-04-08T05:24:07","guid":{"rendered":"https:\/\/ap-tax.net\/souzoku\/?p=879"},"modified":"2026-04-08T14:25:26","modified_gmt":"2026-04-08T05:25:26","slug":"%e8%b7%af%e7%b7%9a%e4%be%a1%e3%81%a8%e3%81%af%e4%bd%95%e3%81%8b%ef%bc%9f%e5%80%8d%e7%8e%87%e6%96%b9%e5%bc%8f%e3%81%a8%e3%81%ae%e4%bd%bf%e3%81%84%e5%88%86%e3%81%91%e3%81%a8%e8%a8%88%e7%ae%97%e3%81%ae","status":"publish","type":"post","link":"https:\/\/ap-tax.net\/souzoku\/879\/","title":{"rendered":"\u8def\u7dda\u4fa1\u3068\u306f\u4f55\u304b\uff1f\u500d\u7387\u65b9\u5f0f\u3068\u306e\u4f7f\u3044\u5206\u3051\u3068\u8a08\u7b97\u306e\u3057\u304f\u307f\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e\u5927\u304d\u3055\u3092\u8abf\u3079\u308b\u306b\u306f\u3001\u5404\u76f8\u7d9a\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u8a08\u7b97\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u3053\u3067\u3088\u304f\u60a9\u3080\u306e\u304c\u571f\u5730\u306e\u4fa1\u984d\u3067\u3059\u3002\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u3001\u8a08\u7b97\u306e\u6838\u3068\u306a\u308b\u306e\u304c\u300c\u8def\u7dda\u4fa1\u300d\u3067\u3059\u3002<\/p><p>\u805e\u304d\u6163\u308c\u306a\u3044\u8a00\u8449\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u306f\u6b20\u304b\u305b\u306a\u3044\u91cd\u8981\u306a\u6982\u5ff5\u3067\u3059\u3002\u307e\u305f\u3001\u8def\u7dda\u4fa1\u3092\u4f7f\u3063\u305f\u8a08\u7b97\u306e\u307b\u304b\u500d\u7387\u65b9\u5f0f\u3067\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u3082\u8981\u30c1\u30a7\u30c3\u30af\u3067\u3059\u3002<\/p><h2>\u8def\u7dda\u4fa1\u3068\u306f\u4f55\u304b<\/h2><p>\u8def\u7dda\u4fa1\u3068\u306f\u300c\u8def\u7dda\uff08\u9053\u8def\u306e\u3053\u3068\uff09\u306b\u9762\u3059\u308b\u6a19\u6e96\u7684\u306a\u5b85\u5730\u306e\u3001<span>1<\/span>\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5358\u4f4d\u3067\u5b9a\u3081\u3089\u308c\u305f\u8a55\u4fa1\u984d\u300d\u306e\u3053\u3068\u3067\u3059\u3002<\/p><p>\u203b\u56fd\u7a0e\u5e81\u304c\u6bce\u5e74<span>1<\/span>\u6708<span>1<\/span>\u65e5\u6642\u70b9\u306e\u8a55\u4fa1\u3092\u3082\u3068\u306b\u7b97\u5b9a\u3057\u3001\u4f8b\u5e74<span>7<\/span>\u6708\u521d\u65ec\u306b\u516c\u8868\u3059\u308b\u3002<\/p><p>&nbsp;<\/p><p>\u8def\u7dda\u4fa1\u306f\u3001\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u53d7\u3051\u53d6\u3063\u305f\u571f\u5730\u306e\u4fa1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u571f\u5730\u8a55\u4fa1\u984d\u306e\u57fa\u6e96\u3068\u3057\u3066\u4f7f\u308f\u308c\u307e\u3059\u3002\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u3067\u306f\u8cb7\u4e3b\u3068\u58f2\u4e3b\u304c\u5408\u610f\u3057\u305f\u91d1\u984d\u304c\u4fa1\u683c\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3067\u306f\u8ab0\u306b\u3067\u3082\u5171\u901a\u3057\u3066\u4f7f\u3048\u308b\u5ba2\u89b3\u7684\u306a\u57fa\u6e96\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u8def\u7dda\u4fa1\u304c\u4e3b\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p><h3>\u8def\u7dda\u4fa1\u3068\u516c\u793a\u4fa1\u683c\u306e\u95a2\u4fc2<\/h3><p>\u571f\u5730\u306e\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u57fa\u6e96\u5024\u306b\u306f\u3044\u304f\u3064\u304b\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p>&nbsp;<\/p><p>\u4e00\u822c\u7684\u306a\u5730\u4fa1\u306e\u57fa\u6e96\u3068\u3055\u308c\u308b\u306e\u306f\u56fd\u571f\u4ea4\u901a\u7701\u304c\u516c\u8868\u3059\u308b\u300c\u516c\u793a\u4fa1\u683c\uff08\u5730\u4fa1\u516c\u793a\u4fa1\u683c\uff09\u300d\u3067\u3059\u304c\u3001\u8def\u7dda\u4fa1\u306f\u516c\u793a\u4fa1\u683c\u306e<span>80%<\/span>\u7a0b\u5ea6\u306e\u6c34\u6e96\u3067\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p><p>&nbsp;<\/p><p>\u305d\u306e\u305f\u3081\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u901a\u5e38\u3001\u6642\u4fa1\u3092\u8d85\u3048\u307e\u305b\u3093\u3002\u6642\u4fa1\u3068\u540c\u3058\u4fa1\u683c\u306b\u306f\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u6642\u306b\u306f\u5225\u9014\u8a55\u4fa1\u304c\u5fc5\u8981\u3068\u3044\u3046\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p><h2>\u8def\u7dda\u4fa1\u306f\u300c\u8def\u7dda\u4fa1\u56f3\u300d\u304b\u3089\u8aad\u307f\u53d6\u308b<\/h2><p>\u8def\u7dda\u4fa1\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3059\u308b\u300c\u8def\u7dda\u4fa1\u56f3\u300d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p><p>&nbsp;<\/p><p>\u8def\u7dda\u4fa1\u56f3\u306f\u5730\u56f3\u306e\u5f62\u5f0f\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u9053\u8def\u306b\u6cbf\u3063\u3066\u6570\u5b57\u3068\u8a18\u53f7\u304c\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p><p>&nbsp;<\/p><p>\u305f\u3068\u3048\u3070\u300c<span>330D<\/span>\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u6570\u5b57\u306e\u300c<span>330<\/span>\u300d\u304c\u8def\u7dda\u4fa1\uff08<span>1<\/span>\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3042\u305f\u308a<span>330,000<\/span>\u5186\uff09\u3001\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u306e\u300c<span>D<\/span>\u300d\u304c\u501f\u5730\u6a29\u5272\u5408\uff08<span>60%<\/span>\uff09\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p><p>\u203b\u8def\u7dda\u4fa1\u306f\u5343\u5186\u5358\u4f4d\u3067\u8868\u793a\u3055\u308c\u3066\u304a\u308a\u3001<span>330<\/span>\u3068\u3042\u308c\u3070<span>33<\/span>\u4e07\u5186<span>\/<\/span>\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3068\u8aad\u3080\u3002<\/p><p>&nbsp;<\/p><table><tbody><tr><th colspan=\"2\" width=\"566\"><p style=\"text-align: center;\"><strong>\u8def\u7dda\u4fa1\u56f3\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e3b\u306a\u60c5\u5831<\/strong><\/p><\/th><\/tr><tr><td width=\"198\"><p style=\"text-align: center;\">\u8def\u7dda\u4fa1<\/p><p style=\"text-align: center;\">\uff08\u6570\u5b57\u90e8\u5206\uff09<\/p><\/td><td width=\"368\"><p>\u30fb\u5343\u5186<span>\/<\/span>\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5358\u4f4d\u3067\u8868\u793a<\/p><p>\u30fb\u571f\u5730\u8a55\u4fa1\u306e\u8a08\u7b97\u306e\u8d77\u70b9\u3068\u306a\u308b\u3002<\/p><\/td><\/tr><tr><td width=\"198\"><p style=\"text-align: center;\">\u501f\u5730\u6a29\u5272\u5408<\/p><p style=\"text-align: center;\">\uff08<span>A<\/span>\u301c<span>G<\/span>\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\uff09<\/p><\/td><td width=\"368\"><p>\u30fb<span>A=90%<\/span>\u3001<span>B=80%<\/span>\u3001<span>C=70%<\/span>\u3001<span>D=60%<\/span>\u3001<span>E=50%<\/span>\u3001<span>F=40%<\/span>\u3001<span>G=30%<\/span>\u306e<span>7<\/span>\u6bb5\u968e<\/p><p>\u30fb\u5efa\u7269\u3092\u501f\u308a\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306e\u6a29\u5229\u8a08\u7b97\u306b\u4f7f\u7528\u3059\u308b<\/p><\/td><\/tr><tr><td width=\"198\"><p style=\"text-align: center;\">\u5730\u533a\u533a\u5206<\/p><p style=\"text-align: center;\">\uff08\u6570\u5b57\u3092\u56f2\u3080\u56f3\u5f62\u306e\u7a2e\u985e\uff09<\/p><\/td><td width=\"368\"><p>\u30fb\u30d3\u30eb\u8857\u5730\u533a\u3001\u9ad8\u5ea6\u5546\u696d\u5730\u533a\u3001\u7e41\u83ef\u8857\u5730\u533a\u3001\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u3001\u666e\u901a\u4f4f\u5b85\u5730\u533a\u3001\u4e2d\u5c0f\u5de5\u5834\u5730\u533a\u3001\u5927\u5de5\u5834\u5730\u533a\u3068\u3044\u3063\u305f\u533a\u5206<\/p><p>\u30fb\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3084\u89d2\u5730\u7b49\u306e\u88dc\u6b63\u7387\u306e\u8a08\u7b97\u6642\u306b\u53c2\u7167\u3059\u308b<\/p><\/td><\/tr><\/tbody><\/table><h2>\u8def\u7dda\u4fa1\u3092\u4f7f\u3063\u305f\u571f\u5730\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2><p>\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6c42\u3081\u308b\u57fa\u672c\u7684\u306a\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p><p>&nbsp;<\/p><p style=\"text-align: center;\"><strong>\u8def\u7dda\u4fa1<span>\u00d7<\/span>\u5404\u7a2e\u88dc\u6b63\u7387<span>\u00d7<\/span>\u571f\u5730\u306e\u9762\u7a4d\uff08\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\uff09<\/strong><\/p><p>&nbsp;<\/p><p>\u305f\u3068\u3048\u3070\u3001\u8def\u7dda\u4fa1\u304c<span>200,000<\/span>\u5186<span>\/<\/span>\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u306e\u9053\u8def\u306b\u9762\u3057\u305f<span>200<\/span>\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u306e\u571f\u5730\u3067\u3001\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u304c<span>0.97<\/span>\u3068\u3059\u308b\u3068\u3001\u8a55\u4fa1\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p><p>&nbsp;<\/p><p style=\"text-align: center;\">200,000\u5186<span>\u00d70.97\u00d7200<\/span>\u33a1\u3000\uff1d\u3000<span>3,880<\/span>\u4e07\u5186<\/p><p>&nbsp;<\/p><p>\u300c\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u300d\u306f\u571f\u5730\u306e\u5965\u884c\u304d\u306b\u5fdc\u3058\u3066\u6c7a\u307e\u308b\u88dc\u6b63\u7387\u3067\u3001\u5965\u884c\u304d\u304c\u9577\u3059\u304e\u305f\u308a\u77ed\u3059\u304e\u305f\u308a\u3059\u308b\u5834\u5408\u306b\u5024\u304c<span>1<\/span>\u3092\u4e0b\u56de\u308a\u307e\u3059\u3002\u571f\u5730\u306e\u5f62\u304c\u6574\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u300c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u300d\u306a\u3069\u3082\u52a0\u308f\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u8a08\u7b97\u306f\u571f\u5730\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u8907\u96d1\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p>&nbsp;<\/p><p>\u3061\u3087\u3063\u3068\u3057\u305f\u8a08\u7b97\u30df\u30b9\u3067\u7a0e\u984d\u306b\u5927\u304d\u306a\u5dee\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3057\u3001\u8ca1\u7523\u8a55\u4fa1\u3084\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u7a0e\u7406\u58eb\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<\/p><h2>\u8def\u7dda\u4fa1\u304c\u306a\u3044\u571f\u5730\u306f\u300c\u500d\u7387\u65b9\u5f0f\u300d\u3067\u8a08\u7b97<\/h2><p>\u8def\u7dda\u4fa1\u306f\u4e3b\u306b\u5e02\u8857\u5730\u306e\u5b85\u5730\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u8fb2\u6751\u90e8\u3084\u5c71\u9593\u90e8\u306a\u3069\u3001\u8def\u7dda\u4fa1\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u5730\u57df\u3082\u3042\u308a\u307e\u3059\u3002<\/p><p>&nbsp;<\/p><p>\u305d\u3046\u3057\u305f\u5730\u57df\u306e\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u304c\u300c\u500d\u7387\u65b9\u5f0f\u300d\u3067\u3059\u3002<\/p><p>&nbsp;<\/p><p>\u500d\u7387\u65b9\u5f0f\u3067\u306f\u3001\u5e02\u533a\u753a\u6751\u304c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u306e\u305f\u3081\u306b\u8a2d\u5b9a\u3057\u305f\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u300d\u306b\u3001\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u300c\u8a55\u4fa1\u500d\u7387\u300d\u3092\u639b\u3051\u3066\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p><p>&nbsp;<\/p><p style=\"text-align: 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href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\">\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8 \u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868\u300d<\/a>\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b<br 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