{"id":9450,"date":"2025-04-08T10:47:16","date_gmt":"2025-04-08T01:47:16","guid":{"rendered":"https:\/\/www.musashi-corporation.com\/wealthhack\/?p=9450"},"modified":"2026-01-26T17:36:46","modified_gmt":"2026-01-26T08:36:46","slug":"taxable-income","status":"publish","type":"post","link":"https:\/\/www.musashi-corporation.com\/wealthhack\/taxable-income","title":{"rendered":"\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\uff1f\u8a08\u7b97\u5f0f\u304b\u308910\u7a2e\u985e\u306e\u6240\u5f97\u30fb\u7bc0\u7a0e\u6cd5\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c\u6bce\u5e74\u3001\u6240\u5f97\u7a0e\u3092\u6255\u3063\u3066\u3044\u308b\u3051\u3069\u3001\u6b63\u76f4\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u4ed5\u7d44\u307f\u3063\u3066\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u300d<br \/>\n\u300c\u3082\u3063\u3068\u624b\u5143\u306b\u304a\u91d1\u3092\u6b8b\u3057\u305f\u3044\u3051\u3069\u3001\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u300d<\/strong><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3084\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>\u8ab2\u7a0e\u6240\u5f97<\/strong>\u3068\u306f\u3001<span class=\"f-marker-w\"><span class=\"f-marker-g\">\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u3053\u3068<\/span><\/span>\u3067\u3059\u3002\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3084\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image003.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image003.png\" alt=\"image003\" width=\"1280\" height=\"373\" class=\"alignnone size-full wp-image-9452\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image003.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image003-300x87.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image003-1024x298.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image003-768x224.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u3058\u3064\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7406\u89e3\u306f\u3001\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001<\/span><span style=\"color: #ff0000;\"><b><span class=\"f-marker-y\"><span class=\"f-marker-p\">\u8ab2\u7a0e\u6240\u5f97\u3092\u77e5\u308c\u3070\u9069\u5207\u306a\u7bc0\u7a0e\u5bfe\u7b56\u304c\u3067\u304d\u308b<\/span><\/span><\/b><\/span><span style=\"font-weight: 400;\">\u3088\u3046\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u304b\u3089\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3001\u305d\u3057\u3066\u52b9\u679c\u7684\u306a\u7bc0\u7a0e\u5bfe\u7b56\u307e\u3067\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u81ea\u5206\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3001\u8ce2\u304f\u7bc0\u7a0e\u306b\u6d3b\u304b\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#1\">1. \u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u4f55\u304b\uff1f\u57fa\u672c\u306e\u77e5\u8b58<\/a><ul><li><a href=\"#11\">1.1. \u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d<\/a><\/li><li><a href=\"#12\">1.2. \u53ce\u5165\u3068\u6240\u5f97\u306e\u9055\u3044<\/a><\/li><li><a href=\"#13\">1.3. \u8ab2\u7a0e\u6240\u5f97\u3068\u975e\u8ab2\u7a0e\u6240\u5f97<\/a><\/li><\/ul><\/li><li><a href=\"#2_4\">2. \u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5 4\u30b9\u30c6\u30c3\u30d7<\/a><ul><li><a href=\"#21_1\">2.1. \u30b9\u30c6\u30c3\u30d71\uff1a\u53ce\u5165\u91d1\u984d\u3092\u628a\u63e1\u3059\u308b<\/a><\/li><li><a href=\"#22_2\">2.2. \u30b9\u30c6\u30c3\u30d72\uff1a\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/a><\/li><li><a href=\"#23_3\">2.3. \u30b9\u30c6\u30c3\u30d73\uff1a\u6240\u5f97\u63a7\u9664\u3092\u9069\u7528\u3059\u308b<\/a><\/li><li><a href=\"#24_4\">2.4. \u30b9\u30c6\u30c3\u30d74\uff1a\u8ab2\u7a0e\u6240\u5f97\u3092\u7b97\u51fa\u3059\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#3_10\">3. \u6240\u5f97\u306e\u7a2e\u985e\u306f10\u7a2e\u985e<\/a><ul><li><a href=\"#31\">3.1. \u5229\u5b50\u6240\u5f97<\/a><\/li><li><a href=\"#32\">3.2. \u914d\u5f53\u6240\u5f97<\/a><\/li><li><a href=\"#33\">3.3. \u4e0d\u52d5\u7523\u6240\u5f97<\/a><\/li><li><a href=\"#34\">3.4. \u4e8b\u696d\u6240\u5f97<\/a><\/li><li><a href=\"#35\">3.5. \u7d66\u4e0e\u6240\u5f97<\/a><\/li><li><a href=\"#36\">3.6. \u9000\u8077\u6240\u5f97<\/a><\/li><li><a href=\"#37\">3.7. \u5c71\u6797\u6240\u5f97<\/a><\/li><li><a href=\"#38\">3.8. \u8b72\u6e21\u6240\u5f97<\/a><\/li><li><a href=\"#39\">3.9. \u4e00\u6642\u6240\u5f97<\/a><\/li><li><a href=\"#310\">3.10. \u96d1\u6240\u5f97<\/a><\/li><\/ul><\/li><li><a href=\"#4\">4. \u8ab2\u7a0e\u6240\u5f97\u3092\u5727\u7e2e\u3057\u3066\u7bc0\u7a0e\u3059\u308b\u65b9\u6cd5<\/a><ul><li><a href=\"#41\">4.1. \u63a7\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b<\/a><\/li><li><a href=\"#42_iDeCo\">4.2. iDeCo\u3092\u6d3b\u7528\u3059\u308b<\/a><\/li><li><a href=\"#43\">4.3. \u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u6d3b\u7528\u3059\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#5\">5. \u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\"><b>1. \u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u4f55\u304b\uff1f\u57fa\u672c\u306e\u77e5\u8b58<\/b><\/span><\/h2>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image005.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image005.png\" alt=\"image005\" width=\"1000\" height=\"500\" class=\"alignnone size-full wp-image-9453\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image005.png 1000w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image005-300x150.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image005-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305a\u306f\u8ab2\u7a0e\u6240\u5f97\u306e\u57fa\u672c\u7684\u306a\u4e8b\u9805\u304b\u3089\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong>1\uff0e\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d<\/strong><br \/>\n<strong>2\uff0e\u53ce\u5165\u3068\u6240\u5f97\u306e\u9055\u3044<\/strong><br \/>\n<strong>3\uff0e\u8ab2\u7a0e\u6240\u5f97\u3068\u975e\u8ab2\u7a0e\u6240\u5f97<\/strong><\/p>\n<\/div>\n<h3><span id=\"11\"><b>1.1. \u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ab2\u7a0e\u6240\u5f97\u306f\u7a0e\u91d1\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u91cd\u8981\u306a\u6570\u5024\u3067\u3059\u3002<\/span><\/p>\n<p><b><span class=\"f-marker-g\">\u300c\u500b\u4eba\u304c\u5f97\u305f1\u5e74\u9593\u306e\u3059\u3079\u3066\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u3001\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a\u306e\u91d1\u984d\u300d<\/span><\/b><span style=\"font-weight: 400;\">\u3092\u6307\u3057\u3001\u3053\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u3001\u6240\u5f97\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image007.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image007.png\" alt=\"image007\" width=\"761\" height=\"131\" class=\"alignnone size-full wp-image-9454\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image007.png 761w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image007-300x52.png 300w\" sizes=\"(max-width: 761px) 100vw, 761px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image009.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image009.png\" alt=\"image009\" width=\"679\" height=\"130\" class=\"alignnone size-full wp-image-9455\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image009.png 679w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image009-300x57.png 300w\" sizes=\"(max-width: 679px) 100vw, 679px\" \/><\/a><br \/>\n<span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1000.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1000 \u6240\u5f97\u7a0e\u306e\u3057\u304f\u307f\u300d<\/span><\/a><\/p>\n<div class=\"attention a-1\">\n<p><span style=\"font-size: 14pt; color: #003366;\"><b>\u3010<\/b><b>\u8ab2\u7a0e\u6240\u5f97\u306e\u7279\u5fb4<\/b><b>\u3011<\/b><\/span><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u5b9a\u7fa9\u3068\u8a08\u7b97\u65b9\u6cd5<\/span><br \/>\n<\/b><strong><span class=\"f-marker-y\">\u8ab2\u7a0e\u6240\u5f97<\/span><\/strong>\u306f<span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u300c1\u5e74\u9593\u306e\u3059\u3079\u3066\u306e\u6240\u5f97\u91d1\u984d\uff0d\u6240\u5f97\u63a7\u9664\u984d\u300d\u3067\u7b97\u51fa<\/span>\u3055\u308c\u308b\u91d1\u984d\u3067\u3059\u3002<br \/>\n<\/span><span class=\"f-marker-y\"><span style=\"font-weight: 400;\">1\u5e74\u9593\u306e\u3059\u3079\u3066\u306e<\/span><strong><span class=\"f-marker-y\">\u6240\u5f97\u91d1\u984d<\/span><\/strong><\/span><strong><span class=\"f-marker-y\"><\/span><\/strong>\u306f\u3001<span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d4c\u8cbb\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa<\/span>\u3055\u308c\u307e\u3059\u3002<br \/>\n<\/span><strong><span class=\"f-marker-y\">\u6240\u5f97\u63a7\u9664<\/span><\/strong>\u3068\u306f<span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u57fa\u790e\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u306a\u3069\u306e\u5404\u7a2e\u63a7<\/span><span class=\"f-marker-w\">\u9664<\/span>\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><b>\u7533\u544a\u3068\u7d0d\u7a0e<\/b><\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u4f1a\u793e\u54e1<\/span><span style=\"font-weight: 400;\">\u306e\u5834\u5408\u306f\u539f\u5247\u3068\u3057\u3066<span class=\"f-marker-w\">\u5e74\u672b\u8abf\u6574\u3067\u6240\u5f97\u7a0e\u304c\u7cbe\u7b97<\/span>\u3055\u308c\u307e\u3059\u304c\u3001<strong>\u6240\u5f9720\u4e07\u5186\u3092\u8d85\u3048\u308b\u526f\u696d<\/strong>\u304c\u3042\u308b\u5834\u5408\u3084<strong>\u7d66\u4e0e\u53ce\u5165\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b<\/strong>\u5834\u5408\u306f<span class=\"f-marker-w\">\u78ba\u5b9a\u7533\u544a<\/span>\u304c\u5fc5\u8981\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3067\u306f\u81ea\u8eab\u3067\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3057\u3001\u7d0d\u4ed8\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306f\u7d66\u4e0e\u6240\u5f97\u306e\u5834\u5408\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image011.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image011.png\" alt=\"image011\" width=\"1280\" height=\"867\" class=\"alignnone size-full wp-image-9456\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image011.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image011-300x203.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image011-1024x694.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image011-768x520.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei0606_pdf\/all.pdf\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7701\u300c\u3082\u3063\u3068\u77e5\u308a\u305f\u3044\u7a0e\u306e\u3053\u3068\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3092\u52a0\u5de5<\/span><\/p>\n<h3><span id=\"12\"><b>1.2. \u53ce\u5165\u3068\u6240\u5f97\u306e\u9055\u3044<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u3053\u3067\u6df7\u540c\u3057\u3084\u3059\u3044\u8a00\u8449\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u65e5\u5e38\u4f1a\u8a71\u3067\u306f\u300c\u53ce\u5165\u300d\u3068\u300c\u6240\u5f97\u300d\u304c\u540c\u7fa9\u3067\u4f7f\u308f\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u7a0e\u6cd5\u4e0a\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<strong>\u53ce\u5165<\/strong>\u306f\u624b\u53d6\u308a\u306e\u91d1\u984d\u3067\u306f\u306a\u304f<span class=\"f-marker-w\"><span class=\"f-marker-g\">\u5f97\u305f\u91d1\u984d\u305d\u306e\u3082\u306e<\/span><\/span>\u3092\u6307\u3057\u3001<strong>\u6240\u5f97<\/strong>\u306f\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb<\/span><span style=\"font-weight: 400;\">\u306a\u3069<\/span><span style=\"font-weight: 400;\">\u3092\u5dee\u3057\u5f15\u3044\u305f<span class=\"f-marker-g\">\u300c\u5132\u3051\uff08\u5229\u76ca\uff09\u300d<\/span>\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image013.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image013.png\" alt=\"image013\" width=\"1280\" height=\"790\" class=\"alignnone size-full wp-image-9457\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image013.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image013-300x185.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image013-1024x632.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image013-768x474.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"color: #003366; font-size: 14pt;\">\u3010\u53ce\u5165\u3068\u6240\u5f97\u306e\u533a\u5225\u3011<\/span><\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u53ce\u5165\u306e\u610f\u5473<\/span><br \/>\n<span style=\"font-weight: 400;\"><strong>\u53ce\u5165<\/strong>\u3068\u306f\u3001\u7d66\u4e0e\u3084\u58f2\u4e0a\u306a\u3069\u3001<span class=\"f-marker-w\">\u624b\u5143\u306b\u5165\u3063\u3066\u304d\u305f\u91d1\u984d\u306e\u7dcf\u984d<\/span>\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u7d66\u4e0e\u53ce\u5165\u306a\u3089\u624b\u53d6\u308a\u3067\u306f\u306a\u304f\u984d\u9762\u7d66\u4e0e\u304c\u53ce\u5165\u3068\u306a\u308a\u3001\u4e8b\u696d\u53ce\u5165\u306a\u3089\u7d4c\u8cbb\u3092\u5f15\u304f\u524d\u306e\u58f2\u4e0a\u91d1\u984d\u5168\u4f53\u304c\u53ce\u5165\u3067\u3059\u3002<br \/>\n<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u6240\u5f97\u306e\u610f\u5473<\/span><br \/>\n<span style=\"font-weight: 400;\"><strong>\u6240\u5f97<\/strong>\u3068\u306f\u3001<span class=\"f-marker-g\"><span class=\"f-marker-w\">\u53ce\u5165\u304b\u3089\u5fc5\u8981\u306a\u7d4c\u8cbb\u3084\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u300c\u5229\u76ca\u300d\u90e8\u5206<\/span><\/span>\u3092\u6307\u3057\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070<\/span><span style=\"font-weight: 400;\">\u4e8b\u696d\u6240\u5f97\u306f\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u304b\u3089\u4ed5\u5165\u308c\u3084\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\u3001\u7d66\u4e0e\u6240\u5f97\u306f\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u6240\u5f97\u533a\u5206\u306b\u3088\u308b\u8a08\u7b97\u65b9\u6cd5<\/span><br \/>\n<span style=\"font-weight: 400;\">\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u3001\u6240\u5f97\u309210\u7a2e\u985e\u306b\u5206\u985e\uff08\u8a73\u7d30\u306f\u5f8c\u8ff0\uff09\u3057\u3001\u305d\u308c\u305e\u308c\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070<\/span><span style=\"font-weight: 400;\">\u3001\u7d66\u4e0e\u6240\u5f97\u306f\u53ce\u5165\u306b\u5fdc\u3058\u305f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u9069\u7528\u3057\u307e\u3059\u304c\u3001\u4e8b\u696d\u6240\u5f97\u306f\u5b9f\u969b\u306b\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u666e\u6bb5\u306e\u4f1a\u8a71\u3067\u306f\u300c\u5e74\u53ce\u3044\u304f\u3089\u300d\u3068\u3044\u3046\u8868\u73fe\u304c\u3088\u304f\u805e\u304b\u308c\u307e\u3059\u304c\u3001<span class=\"f-marker-g\">\u7a0e\u91d1\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u306e\u306f\u300c\u5e74\u53ce\u300d\u3067\u306f\u306a\u304f\u300c\u6240\u5f97\u300d<\/span>\u3067\u3059\u3002\u307e\u305a\u306f\u53ce\u5165\u3068\u6240\u5f97\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3><span id=\"13\"><b>1.3. \u8ab2\u7a0e\u6240\u5f97\u3068\u975e\u8ab2\u7a0e\u6240\u5f97<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6240\u5f97\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u500b\u4eba\u306e\u3042\u3089\u3086\u308b\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001\u6cd5\u5f8b\u3067<span class=\"f-marker-w\">\u300c\u975e\u8ab2\u7a0e\u6240\u5f97\u300d\u3068\u5b9a\u3081\u3089\u308c\u305f\u6240\u5f97\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093<\/span>\u3002\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u3001\u793e\u4f1a\u653f\u7b56\u306a\u3069\u306e\u89b3\u70b9\u304b\u3089\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3068\u6c7a\u3081\u3089\u308c\u305f\u6240\u5f97\u306e\u3053\u3068\u3067\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"font-size: 14pt; color: #003366;\">\u3010\u975e\u8ab2\u7a0e\u6240\u5f97\u306e\u6982\u8981\u3011<\/span><\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u975e\u8ab2\u7a0e\u6240\u5f97\u306e\u4f8b<br \/>\n<\/span><\/b><b><span style=\"font-weight: 400;\">\u8ca1\u5f62\u4f4f\u5b85\u8caf\u84c4\u306e\u5229\u5b50\u3001\u5b9d\u304f\u3058\u306e\u5f53\u305b\u3093\u91d1\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u30fb\u6170\u8b1d\u6599\u3001\u907a\u65cf\u5e74\u91d1\u3001NISA\u53e3\u5ea7\u5185\u306e\u914d\u5f53\u3084\u8b72\u6e21\u76ca\u306a\u3069\u304c\u4ee3\u8868\u7684\u306a\u975e\u8ab2\u7a0e\u6240\u5f97\u3067\u3059\u3002\u793e\u4f1a\u653f\u7b56\u7684\u914d\u616e\u304b\u3089\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u3088\u3046\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306e\u91d1\u984d\u306f\u6240\u5f97\u306e\u8a08\u7b97\u304b\u3089\u5b8c\u5168\u306b\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u91d1\u878d\u5546\u54c1\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6<br \/>\n<\/span><span style=\"font-weight: 400;\">NISA\uff08\u5c11\u984d\u6295\u8cc7\u975e\u8ab2\u7a0e\u5236\u5ea6\uff09\u53e3\u5ea7\u5185\u306e\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u3084\u8b72\u6e21\u76ca\u3082\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3067\u3042\u308a\u3001\u9577\u671f\u7684\u306a\u8cc7\u7523\u5f62\u6210\u3092\u652f\u63f4\u3059\u308b\u76ee\u7684\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u300c\u975e\u8ab2\u7a0e\u6240\u5f97\u300d\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u306e\u304c\u300c\u6240\u5f97\u63a7\u9664\u300d\u3067\u3059\u3002\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image015.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image015.png\" alt=\"image015\" width=\"1280\" height=\"745\" class=\"alignnone size-full wp-image-9458\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image015.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image015-300x175.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image015-1024x596.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image015-768x447.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\"><span class=\"f-marker-w\"><span class=\"f-marker-g\">\u975e\u8ab2\u7a0e\u6240\u5f97\u306f\u6700\u521d\u304b\u3089\u6240\u5f97\u306b\u542b\u307e\u308c\u306a\u3044<\/span><\/span>\u306e\u306b\u5bfe\u3057\u3001<span class=\"f-marker-w\">\u6240\u5f97\u63a7\u9664\u306f<\/span><span class=\"f-marker-w\">\u4e00\u5ea6\u6240\u5f97\u306b\u542b\u3081\u305f\u5f8c\u3067\u5dee\u3057\u5f15\u304f<\/span>\u4ed5\u7d44\u307f\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u57fa\u790e\u63a7\u9664\u3084\u533b\u7642\u8cbb\u63a7\u9664\u306f\u975e\u8ab2\u7a0e\u6240\u5f97\u3067\u306f\u306a\u304f\u6240\u5f97\u63a7\u9664\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><span class=\"f-marker-g\">\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306f\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u3082\u306a\u304f<\/span>\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001<span class=\"f-marker-w\">\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f<\/span><span class=\"f-marker-w\">\u78ba\u5b9a\u7533\u544a\u306a\u3069\u3067\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2011.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.2011 \u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u3068\u975e\u8ab2\u7a0e\u6240\u5f97\u300d<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u7d9a\u3044\u3066\u4ee5\u4e0b\u3067\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u30b9\u30c6\u30c3\u30d7\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><span id=\"2_4\"><b>2. \u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5 4\u30b9\u30c6\u30c3\u30d7<\/b><\/span><\/h2>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image017.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image017.png\" alt=\"image017\" width=\"1000\" height=\"500\" class=\"alignnone size-full wp-image-9459\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image017.png 1000w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image017-300x150.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image017-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u500b\u4eba\u306e\u8ab2\u7a0e\u6240\u5f97\u306f\u3001\u53ce\u5165\u304b\u3089\u6240\u5f97\u3092\u8a08\u7b97\u3057\u3001\u305d\u3053\u304b\u3089\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u30b9\u30c6\u30c3\u30d7\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u305d\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u624b\u9806\u3092\u9806\u3092\u8ffd\u3063\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u30b9\u30c6\u30c3\u30d71\uff1a\u53ce\u5165\u91d1\u984d\u3092\u628a\u63e1\u3059\u308b<\/strong><br \/>\n<strong>\u30b9\u30c6\u30c3\u30d72\uff1a\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/strong><br \/>\n<strong>\u30b9\u30c6\u30c3\u30d73\uff1a\u6240\u5f97\u63a7\u9664\u3092\u9069\u7528\u3059\u308b<\/strong><br \/>\n<strong>\u30b9\u30c6\u30c3\u30d74\uff1a\u8ab2\u7a0e\u6240\u5f97\u3092\u7b97\u51fa\u3059\u308b<\/strong><\/p>\n<\/div>\n<h3><span id=\"21_1\"><b>2.1. \u30b9\u30c6\u30c3\u30d71\uff1a\u53ce\u5165\u91d1\u984d\u3092\u628a\u63e1\u3059\u308b<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001<span class=\"f-marker-w\"><span class=\"f-marker-g\">1\u5e74\u9593\u306b\u5f97\u305f<strong>\u3059\u3079\u3066\u306e\u53ce\u5165<\/strong>\u91d1\u984d\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b<\/span><\/span>\u3053\u3068\u3067\u3059\u3002\u7d66\u4e0e\u30fb\u8cde\u4e0e\u3060\u3051\u3067\u306a\u304f\u3001\u526f\u696d\u53ce\u5165\u3084\u6295\u8cc7\u53ce\u76ca\u306a\u3069\u3082\u542b\u3081\u305f<span class=\"f-marker-w\"><span class=\"f-marker-g\">\u7dcf\u5408\u7684\u306a\u53ce\u5165\u3092\u78ba\u8a8d<\/span><\/span>\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image019.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image019.png\" alt=\"image019\" width=\"1280\" height=\"641\" class=\"alignnone size-full wp-image-9460\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image019.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image019-300x150.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image019-1024x513.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image019-768x385.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"color: #003366; font-size: 14pt;\">\u3010\u53ce\u5165\u628a\u63e1\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>\u5bfe\u8c61\u671f\u9593\u306e\u660e\u78ba\u5316<\/strong><\/span><br \/>\n<span style=\"font-weight: 400;\">\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u306f\u3001<span class=\"f-marker-w\">1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593<\/span>\u3067\u3059\u3002\u3053\u306e\u671f\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u3059\u3079\u3066\u306e\u53ce\u5165\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u7fcc\u5e74\u5206\u3078\u306e\u305a\u308c\u8fbc\u307f\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>\u53ce\u5165\u306e\u7a2e\u985e\u3068\u8a3c\u660e\u66f8\u985e<\/strong><\/span><br \/>\n<span class=\"f-marker-g\"><span class=\"f-marker-w\">\u7d66\u4e0e\u53ce\u5165\u306f<\/span><\/span><span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/span>\u3001<span class=\"f-marker-w\"><\/span><span class=\"f-marker-g\"><span class=\"f-marker-w\">\u4e8b\u696d\u53ce\u5165\u306f\u5e33\u7c3f\u30fb\u58f2\u4e0a\u53f0\u5e33\u306a<\/span><span class=\"f-marker-w\"><span class=\"f-marker-w\">\u3069<\/span><\/span><\/span><span class=\"f-marker-w\"><span class=\"f-marker-w\"><\/span><\/span><\/span>\u3067\u78ba\u8a8d<span style=\"font-weight: 400;\">\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u66f8\u985e\u306f\u78ba\u5b9a\u7533\u544a\u6642\u306e\u66f8\u985e\u3068\u3057\u3066\u3082\u91cd\u8981\u306a\u306e\u3067\u3001\u7d1b\u5931\u3057\u306a\u3044\u3088\u3046\u7ba1\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>\u526f\u696d\u30fb\u6295\u8cc7\u53ce\u5165\u306e\u78ba\u8a8d<\/strong><\/span><br \/>\n<span style=\"font-weight: 400;\">\u672c\u696d\u4ee5\u5916\u306e<span class=\"f-marker-w\">\u526f\u696d\u53ce\u5165<\/span>\u3084\u3001<span class=\"f-marker-w\">\u682a\u5f0f\u30fb\u4e0d\u52d5\u7523\u6295\u8cc7\u304b\u3089\u306e\u53ce\u5165<\/span>\u3082\u6f0f\u308c\u306a\u304f\u628a\u63e1\u3057\u307e\u3059\u3002\u8a3c\u5238\u4f1a\u793e\u304c\u767a\u884c\u3059\u308b\u53d6\u5f15\u5831\u544a\u66f8\u3084\u3001\u4e0d\u52d5\u7523\u53ce\u5165\u306e\u53ce\u652f\u5185\u8a33\u66f8\u306a\u3069\u306e\u66f8\u985e\u3092\u6574\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>\u975e\u8ab2\u7a0e\u53ce\u5165\u306e\u533a\u5225<\/strong><\/span><br \/>\n<span style=\"font-weight: 400;\">\u524d\u8ff0\u306e\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u53ce\u5165\uff08\u907a\u65cf\u5e74\u91d1\u3084\u5b9d\u304f\u3058\u306e\u5f53\u305b\u3093\u91d1\u306a\u3069\uff09\u306f\u3001\u53ce\u5165\u3068\u3057\u3066\u306f\u5f97\u3066\u3044\u3066\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u305f\u3081\u3001<span class=\"f-marker-w\">\u533a\u5225\u3057\u3066\u7ba1\u7406<\/span>\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1000.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1000 \u6240\u5f97\u7a0e\u306e\u3057\u304f\u307f\u300d<\/span><\/a><\/p>\n<h3><span id=\"22_2\"><b>2.2. \u30b9\u30c6\u30c3\u30d72\uff1a\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ce\u5165\u91d1\u984d\u3092\u628a\u63e1\u3057\u305f\u3089\u3001\u6b21\u306f<span class=\"f-marker-w\"><span class=\"f-marker-g\">\u5404\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3084\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u307e\u3059<\/span><\/span>\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image021.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image021.png\" alt=\"image021\" width=\"1280\" height=\"642\" class=\"alignnone size-full wp-image-9461\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image021.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image021-300x150.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image021-1024x514.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image021-768x385.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u6240\u5f97\u306f10\u7a2e\u985e\u306b\u5206\u985e\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u53ce\u5165\u304b\u3089\u3069\u306e\u3088\u3046\u306a\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3051\u308b\u304b\u8a08\u7b97\u65b9\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image023.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image023.png\" alt=\"image023\" width=\"1280\" height=\"1280\" class=\"alignnone size-full wp-image-9462\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image023.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image023-300x300.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image023-1024x1024.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image023-768x768.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei0606_pdf\/all.pdf\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7701\u300c\u3082\u3063\u3068\u77e5\u308a\u305f\u3044\u7a0e\u306e\u3053\u3068\u300d<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">10\u7a2e\u985e\u306e\u6240\u5f97\u3054\u3068\u306e\u8a73\u7d30\u306f\u5f8c\u307b\u3069\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001\u307e\u305a\u306f\u4e3b\u8981\u6240\u5f97\u306e\u8a08\u7b97\u306e\u6d41\u308c\u3092\u3064\u304b\u3093\u3067\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"color: #003366; font-size: 14pt;\">\u3010\u4e3b\u8981\u306a\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3011<\/span><\/strong><\/p>\n<ul>\n<li><strong><span style=\"font-size: 14pt;\">\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97<\/span><\/strong><br \/>\n<span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059<\/span>\u3002\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u305f\u4e00\u5b9a\u984d\u3067\u3001\u53ce\u5165\u304c8,500,001\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u4e00\u5f8b195\u4e07\u5186\uff08\u4e0a\u9650\uff09\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070<\/span><span style=\"font-weight: 400;\">\u5e74\u53ce1000\u4e07\u5186\u306a\u3089\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f195\u4e07\u5186\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306f805\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><\/li>\n<li><strong><span style=\"font-size: 14pt;\">\u4e8b\u696d\u6240\u5f97\u306e\u8a08\u7b97<\/span><\/strong><br \/>\n<span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u4e8b\u696d\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059<\/span>\u3002\u5fc5\u8981\u7d4c\u8cbb\u306b\u306f\u4ed5\u5165\u4ee3\u91d1\u3001\u4eba\u4ef6\u8cbb\u3001\u5bb6\u8cc3\u3001\u4ea4\u901a\u8cbb\u3001\u901a\u4fe1\u8cbb\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u4e8b\u696d\u306b\u76f4\u63a5\u95a2\u4fc2\u3059\u308b\u652f\u51fa\u304c\u542b\u307e\u308c\u307e\u3059\u3002<br \/>\n<\/span><\/li>\n<li><strong><span style=\"font-size: 14pt;\">\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u8a08\u7b97<\/span><\/strong><br \/>\n<span style=\"font-weight: 400;\"><\/span><span class=\"f-marker-w\"><span style=\"font-weight: 400;\">\u8cc3\u8cb8\u53ce\u5165\u304b\u3089\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u706b\u707d\u4fdd\u967a\u6599\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u4fee\u7e55\u8cbb\u3001\u7ba1\u7406\u8cbb<\/span><span style=\"font-weight: 400;\">\u306a\u3069<\/span><span style=\"font-weight: 400;\">\u306e\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059<\/span><\/span><span style=\"font-weight: 400;\">\u3002\u4e0d\u52d5\u7523\u6240\u5f97\u3067\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u5927\u304d\u306a\u7d4c\u8cbb\u9805\u76ee\u3068\u306a\u308b\u305f\u3081\u3001\u5efa\u7269\u306e\u8010\u7528\u5e74\u6570\u3084\u53d6\u5f97\u4fa1\u984d\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u8a08\u7b97\u306b\u95a2\u3057\u3066\u306f\u3001<\/span><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/real-estate-investment-expense\"><span style=\"font-weight: 400;\">\u300c\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u8a8d\u3081\u3089\u308c\u308b\u7d4c\u8cbb\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u7d4c\u8cbb\u307e\u3068\u3081\u3010\u4e00\u89a7\u8868\u4ed8\u304d\u3011\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3082\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1000.htm\"><span style=\"font-weight: 400;\">\u300cNo.1000 \u6240\u5f97\u7a0e\u306e\u3057\u304f\u307f\u300d<\/span><\/a><\/p>\n<h3><span id=\"23_3\"><b>2.3. \u30b9\u30c6\u30c3\u30d73\uff1a\u6240\u5f97\u63a7\u9664\u3092\u9069\u7528\u3059\u308b<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d72\u3067\u7b97\u51fa\u3057\u305f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304b\u3089\u3001\u3055\u3089\u306b\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<strong>\u6240\u5f97\u63a7\u9664<\/strong>\u3068\u306f\u3001<span class=\"f-marker-g\">\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u72b6\u6cc1\u3084\u5bb6\u65cf\u69cb\u6210\u306a\u3069\u500b\u4eba\u7684\u4e8b\u60c5\u3092\u8003\u616e\u3057\u3066\u8ab2\u7a0e\u8ca0\u62c5\u3092\u8abf\u6574\u3059\u308b\u3082\u306e<\/span>\u3067\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image025.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image025.png\" alt=\"image025\" width=\"1280\" height=\"642\" class=\"alignnone size-full wp-image-9463\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image025.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image025-300x150.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image025-1024x514.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image025-768x385.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"font-size: 14pt; color: #003366;\">\u3010\u4e3b\u8981\u306a\u6240\u5f97\u63a7\u9664\u306e\u7a2e\u985e\u3068\u5185\u5bb9\u3011<\/span><br \/>\n<\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u57fa\u790e\u63a7\u9664<\/span><br \/>\n<\/b><span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u7d0d\u7a0e\u8005\u5168\u54e1\u306b\u9069\u7528\u3055\u308c\u308b\u63a7\u9664<\/span>\u3067\u3059\u3002\u5408\u8a08\u6240\u5f97\u91d1\u984d2,400\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u4e00\u5f8b48\u4e07\u5186\u63a7\u9664\u3055\u308c\u3001\u3053\u308c\u3088\u308a\u3082\u6240\u5f97\u304c\u591a\u304f\u306a\u308b\u307b\u3069\u6bb5\u968e\u7684\u306b\u63a7\u9664\u984d\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u914d\u5076\u8005\u63a7\u9664\u3068\u6276\u990a\u63a7\u9664<\/span><br \/>\n<\/b><span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u914d\u5076\u8005\u3084\u6276\u990a\u5bb6\u65cf\u306e\u4eba\u6570\u306b\u5fdc\u3058\u3066\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664<\/span>\u3067\u3059\u3002\u914d\u5076\u8005\u63a7\u9664\u306f\u6700\u592738\u4e07\u5186\u3001\u6276\u990a\u63a7\u9664\u306f1\u4eba\u306b\u3064\u304d\u6700\u592738\u4e07\u5186\uff0819\u6b73\uff5e22\u6b73\u306e\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306f63\u4e07\u5186\uff09\u304c\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002<\/span><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/span><br \/>\n<\/b><span style=\"font-weight: 400;\">\u5065\u5eb7\u4fdd\u967a\u3001\u539a\u751f\u5e74\u91d1\u3001\u56fd\u6c11\u5e74\u91d1\u3001\u96c7\u7528\u4fdd\u967a\u306a\u3069<span class=\"f-marker-w\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u6255\u984d\u304c\u5168\u984d\u63a7\u9664<\/span>\u3055\u308c\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u3001\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u5e74\u672b\u8abf\u6574\u3067\u81ea\u52d5\u7684\u306b\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/span><br \/>\n<\/b><span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u751f\u547d\u4fdd\u967a\u6599\u306f\u6700\u59274\u4e07\u5186<\/span>\uff08\u65b0\u5951\u7d04\u306e\u5834\u5408\uff09\u3001<span class=\"f-marker-w\">\u5730\u9707\u4fdd\u967a\u6599\u306f\u6700\u59275\u4e07\u5186<\/span>\u307e\u3067\u63a7\u9664\u53ef\u80fd\u3067\u3059\u3002\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u5c4a\u304f\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u5185\u5bb9\u3092\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u6240\u5f97\u63a7\u9664\u306f\u57fa\u672c\u7684\u306b<span class=\"f-marker-g\">\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u9069\u7528\u3055\u308c\u306a\u3044<\/span>\u305f\u3081\u3001\u81ea\u5206\u304c\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3092\u628a\u63e1\u3057\u3001\u9069\u5207\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u4e0a\u8a18\u4ee5\u5916\u306b\u3082\u3001<\/span><span style=\"font-weight: 400;\">\u533b\u7642\u8cbb\u63a7\u9664\u3084\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306b\u3088\u308b\u5bc4\u9644\u91d1\u63a7\u9664\u306a\u3069\u3001\u305d\u308c\u305e\u308c\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u60c5\u5831\u53ce\u96c6\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1199.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1199 \u57fa\u790e\u63a7\u9664\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\"><span style=\"font-weight: 400;\">\u300cNo.1191\u2003\u914d\u5076\u8005\u63a7\u9664\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1130.htm\"><span style=\"font-weight: 400;\">\u300cNo.1130\u2003\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\"><span style=\"font-weight: 400;\">\u300cNo.1140\u2003\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1145.htm\"><span style=\"font-weight: 400;\">\u300cNo.1145\u2003\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u300d<\/span><\/a><\/p>\n<h3><span id=\"24_4\"><b>2.4. \u30b9\u30c6\u30c3\u30d74\uff1a\u8ab2\u7a0e\u6240\u5f97\u3092\u7b97\u51fa\u3059\u308b<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u5f8c\u306b\u3001<span class=\"f-marker-g\">\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304b\u3089\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u3092\u5dee\u3057\u5f15\u3051\u3070<\/span><span class=\"f-marker-g\">\u3001\u305d\u306e\u5e74\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c\u7b97\u51fa<\/span>\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u6240\u5f97\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image027.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image027.png\" alt=\"image027\" width=\"1280\" height=\"641\" class=\"alignnone size-full wp-image-9464\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image027.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image027-300x150.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image027-1024x513.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image027-768x385.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"color: #003366; font-size: 14pt;\">\u3010\u8ab2\u7a0e\u6240\u5f97\u3068\u7a0e\u984d\u8a08\u7b97\u306e\u30b9\u30c6\u30c3\u30d7\u3011<\/span><\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u8ab2\u7a0e\u6240\u5f97\u306e\u7b97\u51fa\u5f0f<\/span><br \/>\n<span style=\"font-weight: 400;\">\u300c<span class=\"f-marker-g\"><span class=\"f-marker-w\">\u8ab2\u7a0e\u6240\u5f97 = \u5408\u8a08\u6240\u5f97\u91d1\u984d &#8211; \u6240\u5f97\u63a7\u9664\u984d<\/span><\/span>\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u304c\u57fa\u672c\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070<\/span><span style=\"font-weight: 400;\">\u5408\u8a08\u6240\u5f97\u91d1\u984d805\u4e07\u5186\u306b\u5bfe\u3057\u3066\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u304c105\u4e07\u5186\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306f700\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u6240\u5f97\u7a0e\u306e\u7d2f\u9032\u7a0e\u7387<\/span><br \/>\n<span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u30015\uff05\u301c45\uff05<\/span><\/span><\/b>\u306e\u9593\u306e\u7a0e\u7387<b><span style=\"font-weight: 400;\">\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u30022037\u5e74\u307e\u3067\u306f\u5225\u9014\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97<\/span><br \/>\n<span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u306610\uff05\uff08\u9053\u5e9c\u770c\u6c11\u7a0e4\uff05\u3001\u5e02\u753a\u6751\u6c11\u7a0e6\uff05\uff09<\/span><\/span><\/b>\u306e\u7a0e\u7387<b><span style=\"font-weight: 400;\">\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u304c\u57fa\u6e96\u3067\u3059\u3002\u3053\u308c\u306b<\/span><span class=\"f-marker-w\"><span style=\"font-weight: 400;\">\u52a0\u3048\u3066\u5b9a\u984d\u306e<\/span><span style=\"font-weight: 400;\">\u5747\u7b49\u5272<\/span><\/span><span style=\"font-weight: 400;\">\uff08\u5e74\u95934,000\u5186\uff09\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e\u95a2\u4fc2<\/span><br \/>\n<span style=\"font-weight: 400;\">\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u30d9\u30fc\u30b9\u306b\u4f4f\u6c11\u7a0e\u3082\u8a08\u7b97\u3055\u308c\u307e\u3059\u304c\u3001\u4e00\u90e8\u63a7\u9664\u91d1\u984d\u304c\u7570\u306a\u308b\u5834\u5408\u3084\u3001\u4f4f\u6c11\u7a0e\u72ec\u81ea\u306e\u8abf\u6574\u63a7\u9664\u304c\u3042\u308b\u305f\u3081\u3001\u82e5\u5e72\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image029.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image029.png\" alt=\"image029\" width=\"1280\" height=\"530\" class=\"alignnone size-full wp-image-9465\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image029.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image029-300x124.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image029-1024x424.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image029-768x318.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.2260 \u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u300d<\/span><\/a><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image031.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image031.png\" alt=\"image031\" width=\"1280\" height=\"236\" class=\"alignnone size-full wp-image-9466\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image031.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image031-300x55.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image031-1024x189.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image031-768x142.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u306a\u304a\u3001\u8ab2\u7a0e\u6240\u5f97\u306f\u3042\u304f\u307e\u3067\u8ab2\u7a0e\u306e\u57fa\u6e96\u984d\u3067\u3042\u308a\u3001\u6700\u7d42\u7684\u306a\u7a0e\u984d\u8a08\u7b97\u306b\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3084\u914d\u5f53\u63a7\u9664\u306a\u3069\u306e\u300c\u7a0e\u984d\u63a7\u9664\u300d\u3082\u8003\u616e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u984d\u63a7\u9664\u306f\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u306e\u5f8c\u306b\u9069\u7528\u3055\u308c\u3066\u7a0e\u984d\u3092\u6e1b\u3089\u3059\u3082\u306e\u3067\u3042\u308a\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u3089\u3059\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6240\u5f97\u63a7\u9664\u3068\u7a0e\u984d\u63a7\u9664\u3082\u6df7\u540c\u3057\u3084\u3059\u3044\u305f\u3081\u3001\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image033.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image033.png\" alt=\"image033\" width=\"1280\" height=\"875\" class=\"alignnone size-full wp-image-9467\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image033.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image033-300x205.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image033-1024x700.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image033-768x525.png 768w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image033-186x128.png 186w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1000.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1000 \u6240\u5f97\u7a0e\u306e\u3057\u304f\u307f\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_06.html\"><span style=\"font-weight: 400;\">\u7dcf\u52d9\u7701\u300c\u5730\u65b9\u7a0e\u5236\u5ea6\uff5c\u500b\u4eba\u4f4f\u6c11\u7a0e\u300d<\/span><\/a><\/p>\n<h2><span id=\"3_10\"><b>3. \u6240\u5f97\u306e\u7a2e\u985e\u306f10\u7a2e\u985e<\/b><\/span><\/h2>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image035.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image035.png\" alt=\"image035\" width=\"1000\" height=\"500\" class=\"alignnone size-full wp-image-9468\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image035.png 1000w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image035-300x150.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image035-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u500b\u4eba\u306e\u6240\u5f97\u3092\u6027\u8cea\u306b\u3088\u3063\u306610\u7a2e\u985e\u306b\u5206\u985e\u3057\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u6240\u5f97\u8a08\u7b97\u65b9\u6cd5\u3084\u8ab2\u7a0e\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image023-1.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image023-1.png\" alt=\"image023-1\" width=\"698\" height=\"697\" class=\"alignnone size-full wp-image-9474\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image023-1.png 698w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image023-1-300x300.png 300w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/a><br \/>\n<span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei0606_pdf\/all.pdf\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7701\u300c\u3082\u3063\u3068\u77e5\u308a\u305f\u3044\u7a0e\u306e\u3053\u3068\u300d<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u81ea\u5206\u306e\u6240\u5f97\u304c\u3069\u306e<\/span><span style=\"font-weight: 400;\">\u30ab\u30c6\u30b4\u30ea<\/span><span style=\"font-weight: 400;\">\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u3001\u9069\u5207\u306a\u7a0e\u91d1\u8a08\u7b97\u3084\u7bc0\u7a0e\u5bfe\u7b56\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u305d\u308c\u305e\u308c\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span id=\"31\"><b>3.1. \u5229\u5b50\u6240\u5f97<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><strong>\u5229\u5b50\u6240\u5f97<\/strong>\u306f<span class=\"f-marker-g\">\u9810\u8caf\u91d1\u3084\u516c\u793e\u50b5\u306e\u5229\u5b50\u304b\u3089\u5f97\u3089\u308c\u308b\u6240\u5f97<\/span>\u3067\u3059\u3002\u652f\u6255\u3044\u6642\u70b9\u3067\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u3055\u308c\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u304c\u306a\u3044\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"color: #003366; font-size: 14pt;\">\u3010\u5229\u5b50\u6240\u5f97\u306e\u7279\u5fb4\u3068\u8ab2\u7a0e\u65b9\u6cd5\u3011<\/span><\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u5b9a\u7fa9\u3068\u7bc4\u56f2<\/span><br \/>\n<span style=\"font-weight: 400;\">\u5229\u5b50\u6240\u5f97\u3068\u306f\u3001<span class=\"f-marker-w\">\u9810\u91d1\u30fb\u8caf\u91d1\u306e\u5229\u5b50\u3001\u516c\u793e\u50b5\u306e\u5229\u5b50\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u5206\u914d\u91d1\u306a\u3069\u304b\u3089\u5f97\u3089\u308c\u308b\u6240\u5f97<\/span>\u3067\u3059\u3002\u666e\u901a\u9810\u91d1\u3084\u5b9a\u671f\u9810\u91d1\u306e\u5229\u606f\u3001\u56fd\u50b5\u3084\u793e\u50b5\u306e\u5229\u5b50\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u8ab2\u7a0e\u65b9\u6cd5\u306e\u7279\u5fb4<\/span><br \/>\n<span style=\"font-weight: 400;\">\u5229\u5b50\u6240\u5f97\u306f\u539f\u5247\u3068\u3057\u3066<span class=\"f-marker-w\">\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u6642\u70b9\u306720.315%<\/span>\uff08\u6240\u5f97\u7a0e15.315%\uff0b\u4f4f\u6c11\u7a0e5%\uff09\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u304c\u5b8c\u7d50\u3059\u308b\u300c\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426<\/span><br \/>\n<span style=\"font-weight: 400;\">\u56fd\u5185\u306e\u91d1\u878d\u6a5f\u95a2<\/span><span style=\"font-weight: 400;\">\u306a\u3069<\/span><span style=\"font-weight: 400;\">\u304b\u3089\u53d7\u3051\u53d6\u308b\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u3001<\/span><\/b>\u901a\u5e38\u306f<b><span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093<\/span>\u3002<\/span><span style=\"font-weight: 400;\">\u307b\u304b\u306e<\/span><span style=\"font-weight: 400;\">\u6240\u5f97\u3068\u5408\u7b97\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u5229\u5b50\u6240\u5f97\u306f<\/span><span style=\"font-weight: 400;\">\u307b\u304b\u306e<\/span><span style=\"font-weight: 400;\">\u6240\u5f97\u3068\u306f\u5225\u67a0\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u7279\u6b8a\u306a\u6240\u5f97\u3067\u3059\u3002\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u306e\u305f\u3081\u624b\u7d9a\u304d\u306f\u7c21\u5358\u3067\u3059\u304c\u3001\u4e00\u5f8b20.315%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001<span class=\"f-marker-g\">\u6240\u5f97\u7a0e\u7387\u304c\u4f4e\u3044\u4eba\u306b\u3068\u3063\u3066\u306f\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059<\/span>\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1310.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1310 \u5229\u606f\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff08\u5229\u5b50\u6240\u5f97\uff09\u300d<\/span><\/a><\/p>\n<h3><span id=\"32\"><b>3.2. \u914d\u5f53\u6240\u5f97<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><strong>\u914d\u5f53\u6240\u5f97<\/strong>\u306f\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u306e<span class=\"f-marker-w\"><span class=\"f-marker-g\">\u914d\u5f53\u91d1\u30fb\u5206\u914d\u91d1\u304b\u3089\u5f97\u3089\u308c\u308b\u6240\u5f97<\/span><\/span>\u3067\u3059\u3002\u7dcf\u5408\u8ab2\u7a0e\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3001\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><span style=\"color: #003366; font-size: 14pt;\"><b>\u3010\u914d\u5f53\u6240\u5f97\u306e\u4ed5\u7d44\u307f\u3068\u8ab2\u7a0e\u9078\u629e\u3011<\/b><\/span><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u5b9a\u7fa9\u3068\u7bc4\u56f2<\/span><br \/>\n<span style=\"font-weight: 400;\">\u914d\u5f53\u6240\u5f97\u3068\u306f\u3001<span class=\"f-marker-w\">\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u3084\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u5206\u914d\u91d1\u306a\u3069\u304b\u3089\u5f97\u3089\u308c\u308b\u6240\u5f97<\/span>\u3067\u3059\u3002\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u5206\u914d\u91d1\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><br \/>\n<\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u8ab2\u7a0e\u65b9\u6cd5\u306e\u9078\u629e<\/span><br \/>\n<span style=\"font-weight: 400;\">\u4e0a\u5834<\/span><span style=\"font-weight: 400;\">\u682a\u5f0f\u7b49<\/span><span style=\"font-weight: 400;\">\u306e\u914d\u5f53\u306b\u3064\u3044\u3066\u306f\u3001<span class=\"f-marker-w\">\u300c\u7dcf\u5408\u8ab2\u7a0e\u300d\u300c\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u300d\u300c\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u300d\u306e3\u3064\u306e\u8ab2\u7a0e\u65b9\u6cd5\u304b\u3089\u9078\u629e<\/span>\u3067\u304d\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u7a0e\u8ca0\u62c5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u81ea\u5206\u306b\u6709\u5229\u306a\u65b9\u6cd5\u3092\u9078\u3076\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u7dcf\u5408\u8ab2\u7a0e\u306e\u30e1\u30ea\u30c3\u30c8<\/span><br \/>\n<\/b><span style=\"font-weight: 400;\">\u7dcf\u5408\u8ab2\u7a0e\u3092\u9078\u3076\u3068\u914d\u5f53\u6240\u5f97\u306f<\/span><span style=\"font-weight: 400;\"><\/span><span class=\"f-marker-w\"><span style=\"font-weight: 400;\">\u307b\u304b\u306e<\/span><span style=\"font-weight: 400;\">\u6240\u5f97\u3068\u5408\u7b97<\/span><\/span><span style=\"font-weight: 400;\">\u3055\u308c\u3001\u7dcf\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3057\u3066\u7d2f\u9032\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u914d\u5f53\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001<span class=\"f-marker-w\">\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b<\/span>\u3055\u308c\u307e\u3059\u3002\u6240\u5f97\u7a0e\u7387\u304c\u914d\u5f53\u63a7\u9664\u5f8c\u306e\u5b9f\u52b9\u7a0e\u7387\u3088\u308a\u3082\u4f4e\u3044\u4eba\u306b\u6709\u5229\u3067\u3059\u3002<\/span><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6<\/span><br \/>\n<\/b><span style=\"font-weight: 400;\">\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u3076\u3068\u914d\u5f53\u6240\u5f97\u306f<span class=\"f-marker-w\">\u307b\u304b\u306e\u6240\u5f97\u3068\u5206\u96e2\u3057\u3066\u4e00\u5f8b20.315%<\/span>\uff08\u6240\u5f97\u7a0e15.315%\uff0b\u4f4f\u6c11\u7a0e5%\uff09\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306f\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\uff0820.315%\uff09\u306e\u307f\u3067\u5b8c\u7d50\u3055\u305b\u308b\u65b9\u6cd5\u3067\u3001<span class=\"f-marker-w\">\u624b\u7d9a\u304d\u304c\u6700\u3082\u7c21\u5358<\/span>\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u914d\u5f53\u6240<\/span>\u5f97\u306f\u81ea\u5206\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u8ab2\u7a0e\u65b9\u6cd5\u3092\u9078\u629e\u3067\u304d\u308b\u67d4\u8edf\u306a\u6240\u5f97\u3067\u3059\u3002\u4e00\u822c\u7684\u306b<span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u6240\u5f97\u7a0e\u7387\u304c\u4f4e\u3044\u4eba\u3084\u914d\u5f53\u91d1\u984d\u304c\u5c11\u306a\u3044\u4eba\u306f\u7dcf\u5408\u8ab2\u7a0e<\/span>\u304c\u3001\u6240\u5f97\u7a0e\u7387\u304c<span class=\"f-marker-w\">\u9ad8\u3044\u4eba\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3084\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u304c\u6709\u5229<\/span>\u306b\u306a\u308a\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1330.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1330 \u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff08\u914d\u5f53\u6240\u5f97\uff09\u300d<\/span><\/a><\/p>\n<h3><span id=\"33\"><b>3.3. \u4e0d\u52d5\u7523\u6240\u5f97<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><strong>\u4e0d\u52d5\u7523\u6240\u5f97<\/strong>\u306f\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e<span class=\"f-marker-g\">\u8cc3\u8cb8\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u6240\u5f97<\/span>\u3067\u3059\u3002\u8cc3\u6599\u53ce\u5165\u304b\u3089\u7dad\u6301\u7ba1\u7406\u8cbb\u7528\u3084\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u306e\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><span style=\"font-size: 14pt; color: #003366;\"><b>\u3010\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u5185\u5bb9\u3068\u8a08\u7b97\u65b9\u6cd5\u3011<\/b><\/span><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u5b9a\u7fa9\u3068\u5bfe\u8c61<\/span><br \/>\n<\/b><b><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u306f\u3001\u571f\u5730\u30fb\u5efa\u7269\u306a\u3069\u306e<span class=\"f-marker-w\">\u8cc3\u8cb8\u304b\u3089\u5f97\u3089\u308c\u308b\u6240\u5f97<\/span>\u3067\u3059\u3002\u30a2\u30d1\u30fc\u30c8\u30fb\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u30aa\u30fc\u30ca\u30fc\u3001\u99d0\u8eca\u5834\u7d4c\u55b6\u3001\u5e97\u8217\u3084\u4e8b\u52d9\u6240\u306e\u8cc3\u8cb8\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u81ea\u5b85\u306e\u4e00\u90e8\u3092\u8cb8\u3057\u51fa\u3059\u5834\u5408\u3082\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97<\/span><br \/>\n<span style=\"font-weight: 400;\">\u300c<span class=\"f-marker-w\">\u8cc3\u6599\u53ce\u5165 &#8211; \u5fc5\u8981\u7d4c\u8cbb = \u4e0d\u52d5\u7523\u6240\u5f97<\/span>\u300d\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u5fc5\u8981\u7d4c\u8cbb\u306b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u7ba1\u7406\u8cbb\u3001\u4fee\u7e55\u8cbb\u3001\u640d\u5bb3\u4fdd\u967a\u6599\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u30ed\u30fc\u30f3\u91d1\u5229\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u3068\u304f\u306b<\/span><span style=\"font-weight: 400;\">\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u5927\u304d\u306a\u7d4c\u8cbb\u9805\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u640d\u76ca\u901a\u7b97\u306e\u30eb\u30fc\u30eb<\/span><br \/>\n<\/b><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u6240\u5f97\u306f\u7dcf\u5408\u8ab2\u7a0e\u306e\u305f\u3081\u3001\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u3001<\/span>\u539f\u5247\u3068\u3057\u3066\u7d66\u4e0e\u6240\u5f97\u30fb\u4e8b\u696d\u6240\u5f97\u306a\u3069<span class=\"f-marker-w\"><span style=\"font-weight: 400;\">\u307b\u304b\u306e\u7dcf\u5408\u8ab2\u7a0e\u306e<\/span><span style=\"font-weight: 400;\">\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u3059<\/span><\/span><span style=\"font-weight: 400;\">\u3002\u305f\u3060\u3057\u3001\u640d\u5931\u306e\u3046\u3061\u571f\u5730\u53d6\u5f97\u306e\u305f\u3081\u306e\u30ed\u30fc\u30f3\u5229\u5b50\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306a\u3069\u3001\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u306a\u3044\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u6027<\/span><br \/>\n<\/b><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u6240\u5f97\u306f<span class=\"f-marker-w\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/span>\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u3001<span class=\"f-marker-w\">\u81ea\u5206\u3067\u53ce\u5165\u3068\u7d4c\u8cbb\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3057\u3001\u7533\u544a\u3059\u308b\u7fa9\u52d9<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u6240\u5f97\u306f\u9069\u5207\u306a\u7d4c\u8cbb\u8a08\u4e0a\u3068\u6e1b\u4fa1\u511f\u5374\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u6291\u3048\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3068\u304f\u306b\u3001<\/span><span style=\"color: #ff0000;\"><b>\u9ad8\u6240\u5f97\u8005\u304c\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u884c\u3046\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u52b9\u679c<\/b><\/span><span style=\"font-weight: 400;\">\u304c\u5f97\u3089\u308c\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<\/span><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/tax-savings-musashi\"><span style=\"font-weight: 400;\">\u300c\u5e74\u53ce3000\u4e07\u5186\u306e\u3042\u306a\u305f\u304c\u5e74500\u4e07\u5186\u7bc0\u7a0e\u3059\u308b\u305f\u3081\u306e\u4e0d\u52d5\u7523\u6295\u8cc7\u6cd5\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u306e\u8a18\u4e8b\u306b\u3066\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1370 \u4e0d\u52d5\u7523\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff08\u4e0d\u52d5\u7523\u6240\u5f97\uff09\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1391.htm\"><span style=\"font-weight: 400;\">\u300cNo.1391 \u4e0d\u52d5\u7523\u6240\u5f97\u304c\u8d64\u5b57\u306e\u3068\u304d\u306e\u4ed6\u306e\u6240\u5f97\u3068\u306e\u901a\u7b97\u300d<\/span><\/a><\/p>\n<h3><span id=\"34\"><b>3.4. \u4e8b\u696d\u6240\u5f97<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><strong>\u4e8b\u696d\u6240\u5f97<\/strong>\u306f<span class=\"f-marker-g\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u751f\u3058\u308b\u6240\u5f97<\/span>\u3067\u3059\u3002\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u524d\u8ff0\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u3068\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd\u306a\u7dcf\u5408\u8ab2\u7a0e\u3067\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"font-size: 14pt; color: #003366;\">\u3010\u4e8b\u696d\u6240\u5f97\u306e\u7279\u5fb4\u3068\u8a08\u7b97\u3011<\/span><\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u5b9a\u7fa9\u3068\u7bc4\u56f2<\/span><br \/>\n<span style=\"font-weight: 400;\">\u4e8b\u696d\u6240\u5f97\u3068\u306f\u3001<span class=\"f-marker-w\">\u500b\u4eba\u3067\u55b6\u3080\u4e8b\u696d\u306b\u3088\u308b\u6240\u5f97<\/span>\u3067\u3001\u5546\u5e97\u4e3b\u3001\u98f2\u98df\u5e97\u7d4c\u55b6\u8005\u3001\u8fb2\u696d\u3001\u6f01\u696d\u3001\u958b\u696d\u533b\u3001\u5f01\u8b77\u58eb\u3001\u7a0e\u7406\u58eb\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u72ec\u7acb\u3057\u3066\u53cd\u5fa9\u7d99\u7d9a\u7684\u306b\u884c\u3046\u4e8b\u696d\u6d3b\u52d5\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97<\/span><br \/>\n<span style=\"font-weight: 400;\">\u300c<span class=\"f-marker-w\"><span class=\"f-marker-p\"><span class=\"f-marker-w\">\u53ce\u5165\u91d1\u984d &#8211; \u5fc5\u8981\u7d4c\u8cbb = \u4e8b\u696d\u6240\u5f97<\/span><\/span><\/span>\u300d\u3068\u3044\u3046\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002\u5fc5\u8981\u7d4c\u8cbb\u306b\u306f\u3001\u4ed5\u5165\u308c\u3001\u4eba\u4ef6\u8cbb\u3001\u5bb6\u8cc3\u3001\u6c34\u9053\u5149\u71b1\u8cbb\u3001\u901a\u4fe1\u8cbb\u3001\u63a5\u5f85\u4ea4\u969b\u8cbb\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u652f\u51fa\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a<\/span><br \/>\n<span style=\"font-weight: 400;\">\u4e8b\u696d\u6240\u5f97\u8005\u306f\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u306e<span class=\"f-marker-w\">\u3044\u305a\u308c\u304b\u3092\u9078\u629e<\/span>\u3067\u304d\u307e\u3059\u3002<span class=\"f-marker-w\">\u9752\u8272\u7533\u544a\u306b\u306f\u6700\u592765\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664<\/span>\u304c\u3042\u308a\u3001\u5e33\u7c3f\u306e\u8a18\u5e33\u65b9\u6cd5\u3084\u63d0\u51fa\u66f8\u985e\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u7d4c\u8cbb\u8a08\u4e0a\u306e\u30eb\u30fc\u30eb<\/span><br \/>\n<span style=\"font-weight: 400;\">\u4e8b\u696d\u6240\u5f97\u3067\u306f<span class=\"f-marker-w\">\u500b\u4eba\u7684\u306a\u652f\u51fa\u3068\u4e8b\u696d\u4e0a\u306e\u652f\u51fa\u3092\u660e\u78ba\u306b\u533a\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070<\/span><span style=\"font-weight: 400;\">\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u306e\u5834\u5408\u3001\u5bb6\u8cc3\u3084\u5149\u71b1\u8cbb\u306e\u4e00\u90e8\u306e\u307f\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u9818\u53ce\u66f8\u306f<\/span><span style=\"font-weight: 400;\">\u304b\u306a\u3089\u305a<\/span><span style=\"font-weight: 400;\">\u4fdd\u7ba1\u3057\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u652f\u51fa\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u4e8b\u696d\u6240\u5f97\u8005\u306f\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u9069\u5207\u306a\u5e33\u7c3f\u7ba1\u7406\u3068\u7d4c\u8cbb\u8a08\u4e0a\u304c\u8ab2\u7a0e\u6240\u5f97\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002<span class=\"f-marker-w\">\u9752\u8272\u7533\u544a\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308c\u3070\u3001\u7279\u5225\u63a7\u9664\u306b\u52a0\u3048\u8d64\u5b57\u306e\u7e70\u8d8a\u63a7\u9664\u306a\u3069\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3082\u53d7\u3051\u3089\u308c\u308b<\/span>\u305f\u3081\u3001\u7a4d\u6975\u7684\u306b\u5229\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1350.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1350 \u4e8b\u696d\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u3057\u304f\u307f(\u4e8b\u696d\u6240\u5f97)\u300d<\/span><\/a><\/p>\n<h3><span id=\"35\"><b>3.5. \u7d66\u4e0e\u6240\u5f97<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><strong>\u7d66\u4e0e\u6240\u5f97<\/strong>\u306f<span class=\"f-marker-g\">\u4f1a\u793e\u306a\u3069\u306b\u52e4\u3081\u308b\u4eba\u304c\u5f97\u308b\u6240\u5f97<\/span>\u306e\u7a2e\u985e\u3067\u3059\u3002\u6bce\u6708\u306e\u7d66\u6599\u3084\u30dc\u30fc\u30ca\u30b9\u306a\u3069\u304c\u8a72\u5f53\u3057\u3001\u4e00\u5b9a\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u524d\u8ff0\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u3068<span class=\"f-marker-w\">\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd\u306a\u7dcf\u5408\u8ab2\u7a0e<\/span>\u3067\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"color: #003366; font-size: 14pt;\">\u3010\u7d66\u4e0e\u6240\u5f97\u306e\u57fa\u672c\u77e5\u8b58\u3011<\/span><\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u5b9a\u7fa9\u3068\u7bc4\u56f2<\/span><br \/>\n<span style=\"font-weight: 400;\">\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u3001<span class=\"f-marker-w\">\u52e4\u52d9\u5148\u304b\u3089\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306a\u3069<\/span>\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u6b63\u793e\u54e1<\/span><span style=\"font-weight: 400;\">\u3060\u3051\u3067\u306a\u304f\u3001\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3001\u6d3e\u9063<\/span><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1<\/span><span style=\"font-weight: 400;\">\u306a\u3069\u306e\u7d66\u4e0e\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u9000\u8077\u91d1\u306f\u7d66\u4e0e\u6240\u5f97\u3067\u306f\u306a\u304f\u3001\u5225\u9014\u300c\u9000\u8077\u6240\u5f97\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97<\/span><br \/>\n<span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u53ce\u5165\u304c\u591a\u3044\u307b\u3069\u63a7\u9664\u984d\u3082\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u304c\u30018,500,001\u5186\u4ee5\u4e0a\u306f\u4e00\u5f8b195\u4e07\u5186\u304c\u4e0a\u9650\u3067\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426<\/span><br \/>\n<span style=\"font-weight: 400;\">\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u308b<\/span><span style=\"font-weight: 400;\">\u4f1a\u793e\u54e1<\/span><span style=\"font-weight: 400;\">\u306f\u3001\u901a\u5e38\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001<span class=\"f-marker-w\">\u526f\u696d\u3084\u4e0d\u52d5\u7523\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u3084\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/span>\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u5e74\u672b\u8abf\u6574\u3068\u6e90\u6cc9\u5fb4\u53ce<\/span><br \/>\n<span style=\"font-weight: 400;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6240\u5f97\u7a0e\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3001\u5e74\u672b\u8abf\u6574\u30671\u5e74\u9593\u306e\u904e\u4e0d\u8db3\u304c\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306f\u4f1a\u793e\u304c\u884c\u3046\u7c21\u6613\u306a\u78ba\u5b9a\u7533\u544a\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3001\u5404\u7a2e\u63a7\u9664\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u7d66\u4e0e\u6240\u5f97\u306f\u6bd4\u8f03\u7684\u7a0e\u52d9\u51e6\u7406\u304c\u7c21\u5358\u3067\u3059\u304c\u3001<span class=\"f-marker-g\">\u9069\u5207\u306a\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f<\/span>\u6276\u990a\u63a7\u9664\u3084\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u306e<span class=\"f-marker-g\">\u7533\u544a\u66f8\u985e\u3092\u671f\u9650\u5185\u306b\u4f1a\u793e\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/span>\u3067\u3059\u3002\u307e\u305f\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d<\/span><\/a><\/p>\n<h3><span id=\"36\"><b>3.6. \u9000\u8077\u6240\u5f97<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><strong>\u9000\u8077\u6240\u5f97<\/strong>\u306f\u9000\u8077\u91d1\u3084\u9000\u8077\u624b\u5f53\u306a\u3069\u3001<span class=\"f-marker-w\"><span class=\"f-marker-g\">\u4e00\u5ea6\u304d\u308a\u306e\u9000\u8077\u306b\u4f34\u3044\u652f\u7d66\u3055\u308c\u308b\u6240\u5f97<\/span><\/span>\u3067\u3059\u3002\u9577\u671f\u52e4\u7d9a\u306b\u3088\u308b\u5831\u916c\u3068\u3044\u3046\u6027\u683c\u304b\u3089\u3001\u5927\u304d\u306a\u7a0e\u5236\u512a\u9047\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"color: #003366; font-size: 14pt;\">\u3010\u9000\u8077\u6240\u5f97\u306e\u7279\u4f8b\u3068\u8a08\u7b97\u3011<\/span><\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u5b9a\u7fa9\u3068\u7279\u5fb4<\/span><br \/>\n<span style=\"font-weight: 400;\">\u9000\u8077\u6240\u5f97\u3068\u306f\u3001<span class=\"f-marker-w\">\u9000\u8077\u306b\u3088\u3063\u3066\u53d7\u3051\u53d6\u308b\u9000\u8077\u91d1\u3084\u9000\u8077\u624b\u5f53<\/span>\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002\u9577\u5e74\u306e\u52e4\u52b4\u306b\u5bfe\u3059\u308b\u5f8c\u6255\u3044\u7684\u306a\u6027\u683c\u3092\u6301\u3064\u305f\u3081\u3001\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97<\/span><br \/>\n<span style=\"font-weight: 400;\">\u9000\u8077\u6240\u5f97\u306e\u91d1\u984d\u306f\u300c<span class=\"f-marker-w\">\uff08\u9000\u8077\u91d1 &#8211; \u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff09\u00d7 1\/2<\/span>\u300d\u3068\u3044\u3046\u7279\u6b8a\u306a\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305a\u52e4\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u305f\u9000\u8077\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u3001\u3055\u3089\u306b\u6b8b\u984d\u306e\u534a\u5206\u3060\u3051\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d<\/span><br \/>\n<span style=\"font-weight: 400;\"><span class=\"f-marker-w\">\u52e4\u7d9a20\u5e74\u4ee5\u4e0b\u306a\u3089\u300c40\u4e07\u5186\u00d7\u52e4\u7d9a\u5e74\u6570\u300d<\/span>\u3001<span class=\"f-marker-w\">20\u5e74\u8d85\u306a\u3089\u300c800\u4e07\u5186\uff0b70\u4e07\u5186\u00d7\uff08\u52e4\u7d9a\u5e74\u6570-20\u5e74\uff09\u300d<\/span>\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u63a7\u9664\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070<\/span><span style=\"font-weight: 400;\">30\u5e74\u52e4\u7d9a\u306a\u3089\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306f1,500\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u6e90\u6cc9\u5fb4\u53ce\u3068\u78ba\u5b9a\u7533\u544a<\/span><br \/>\n<span style=\"font-weight: 400;\">\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u3001<span class=\"f-marker-w\">\u901a\u5e38\u306f\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981<\/span>\u3067\u3059\u3002\u9000\u8077\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u306f\u9000\u8077\u91d1\u306e\u652f\u6255\u3044\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001<\/span><span style=\"font-weight: 400;\">\u307b\u304b\u306b<\/span><span style=\"font-weight: 400;\">\u7533\u544a\u304c\u5fc5\u8981\u306a\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u9000\u8077\u6240\u5f97\u306f\u5927\u304d\u306a\u7a0e\u5236\u512a\u9047\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8907\u6570\u306e\u4f1a\u793e\u304b\u3089\u306e\u9000\u8077\u91d1\u3084\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306e\u4e00\u90e8\u306a\u3069\u3001\u512a\u9047\u63aa\u7f6e\u304c\u5236\u9650\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u9ad8\u984d\u306e\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u969b\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1420 \u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u9000\u8077\u6240\u5f97)\u300d<\/span><\/a><\/p>\n<h3><span id=\"37\"><b>3.7. \u5c71\u6797\u6240\u5f97<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><strong>\u5c71\u6797\u6240\u5f97<\/strong>\u306f<span class=\"f-marker-w\"><span class=\"f-marker-g\">\u5c71\u6797\u3092\u4f10\u63a1\u3057\u3066\u58f2\u5374\u3057\u305f\u308a\u3001\u5c71\u6797\u305d\u306e\u3082\u306e\u3092\u8b72\u6e21\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u6240\u5f97<\/span><\/span>\u3067\u3059\u3002\u9577\u671f\u9593\u306b\u308f\u305f\u308b\u80b2\u6797\u6295\u8cc7\u3092\u8003\u616e\u3057\u305f\u7279\u5225\u306a\u8ab2\u7a0e\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"font-size: 14pt; color: #003366;\">\u3010\u5c71\u6797\u6240\u5f97\u306e\u7279\u5fb4\u3068\u8a08\u7b97\u65b9\u6cd5\u3011<\/span><\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u5b9a\u7fa9\u3068\u5bfe\u8c61<\/span><br \/>\n<span style=\"font-weight: 400;\">\u5c71\u6797\u6240\u5f97\u3068\u306f\u3001<span class=\"f-marker-w\">\u5c71\u6797\u306e\u7acb\u6728\u3092\u4f10\u63a1\u3057\u3066\u8b72\u6e21\u3057\u305f\u308a\u3001\u7acb\u6728\u3068\u571f\u5730\u3092\u4e00\u4f53\u3068\u3057\u3066\u8b72\u6e21\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u6240\u5f97<\/span>\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5c71\u6797\u3092\u53d6\u5f97\u3057\u3066\u304b\u30895\u5e74\u4ee5\u5185\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306f\u3001\u4e8b\u696d\u6240\u5f97\u307e\u305f\u306f\u96d1\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97<\/span><br \/>\n<span style=\"font-weight: 400;\">\u5c71\u6797\u6240\u5f97\u91d1\u984d\u306f<span class=\"f-marker-w\">\u300c\u7dcf\u53ce\u5165\u91d1\u984d &#8211; \u5fc5\u8981\u7d4c\u8cbb &#8211; \u7279\u5225\u63a7\u9664\uff08\u6700\u9ad850\u4e07\u5186\uff09\u300d<\/span>\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u5fc5\u8981\u7d4c\u8cbb\u306b\u306f\u690d\u6797\u8cbb\u3001\u80b2\u6210\u8cbb\u3001\u4f10\u63a1\u8cbb\u3001\u904b\u642c\u8cbb\u306a\u3069\u304c\u542b\u307e\u308c\u3001\u9577\u671f\u9593\u306b\u308f\u305f\u308b\u8cbb\u7528\u304c\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u8ab2\u7a0e\u65b9\u6cd5\u306e\u7279\u5fb4<\/span><br \/>\n<span style=\"font-weight: 400;\">\u5c71\u6797\u6240\u5f97\u306f<\/span><span style=\"font-weight: 400;\">\u307b\u304b\u306e<\/span><span style=\"font-weight: 400;\">\u6240\u5f97\u3068\u533a\u5206\u3057\u3066\u8a08\u7b97\u3055\u308c\u3001<span class=\"f-marker-w\">5\u5e74\u9593\u306e\u5e73\u5747\u8ab2\u7a0e\u304c\u9069\u7528<\/span>\u3055\u308c\u307e\u3059\uff085\u52065\u4e57\u65b9\u5f0f\uff09\u3002\u3053\u308c\u306f\u6797\u696d\u306b\u304a\u3051\u308b\u53ce\u5165\u304c\u4e00\u6642\u7684\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u306b\u914d\u616e\u3057\u305f\u5236\u5ea6\u3067\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a\u304d<\/span><br \/>\n<span style=\"font-weight: 400;\">\u5c71\u6797\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f<span class=\"f-marker-w\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/span>\u3067\u3059\u3002\u5c71\u6797\u6240\u5f97\u7528\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u3092\u6dfb\u4ed8\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002\u6728\u6750\u4fa1\u683c\u306e\u8a3c\u660e\u66f8\u3084\u7d4c\u8cbb\u306e\u9818\u53ce\u66f8\u306a\u3069\u3082\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u5c71\u6797\u6240\u5f97\u306f\u4e00\u822c\u306e\u7d0d\u7a0e\u8005\u306b\u306f<\/span><span style=\"font-weight: 400;\">\u306a\u3058<\/span><span style=\"font-weight: 400;\">\u307f\u304c\u8584\u3044\u3067\u3059\u304c\u3001\u76f8\u7d9a\u3057\u305f\u5c71\u6797\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306a\u3069\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1480.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1480 \u5c71\u6797\u6240\u5f97\u300d<\/span><\/a><\/p>\n<h3><span id=\"38\"><b>3.8. \u8b72\u6e21\u6240\u5f97<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><strong>\u8b72\u6e21\u6240\u5f97<\/strong>\u306f<span class=\"f-marker-w\"><span class=\"f-marker-g\">\u8cc7\u7523\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u6240\u5f97<\/span><\/span>\u3067\u3059\u3002\u571f\u5730\u30fb\u5efa\u7269\u3084\u682a\u5f0f\u306a\u3069\u306e\u58f2\u5374\u76ca\u304c\u8a72\u5f53\u3057\u3001\u8cc7\u7523\u306e\u4fdd\u6709\u671f\u9593\u3084\u7a2e\u985e\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8b72\u6e21\u6240\u5f97\u306e\u3046\u3061\u3001\u682a\u5f0f\u7b49<\/span><span style=\"font-weight: 400;\">\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u3001<\/span><span style=\"font-weight: 400;\">\u571f\u5730\u5efa\u7269\u7b49<\/span><span style=\"font-weight: 400;\">\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u3001\u5148\u7269\u53d6\u5f15\u306b\u3088\u308b\u6240\u5f97\u306f\u5206\u96e2\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"font-size: 14pt; color: #003366;\">\u3010\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u3068\u8ab2\u7a0e\u3011<\/span><br \/>\n<\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u5b9a\u7fa9\u3068\u8a08\u7b97\u65b9\u6cd5<\/span><br \/>\n<span style=\"font-weight: 400;\">\u8b72\u6e21\u6240\u5f97\u3068\u306f<span class=\"f-marker-w\">\u8cc7\u7523\u306e\u8b72\u6e21\uff08\u58f2\u5374\uff09\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u6240\u5f97<\/span>\u3067\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306f\u300c<span class=\"f-marker-w\">\u58f2\u5374\u4ee3\u91d1 &#8211; \u53d6\u5f97\u8cbb &#8211; \u8b72\u6e21\u8cbb\u7528<\/span>\u300d\u3067\u8a08\u7b97\u3055\u308c\u3001<span class=\"f-marker-w\">\u58f2\u5374\u76ca\u304c\u8ab2\u7a0e\u5bfe\u8c61<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070<\/span><span style=\"font-weight: 400;\">100\u4e07\u5186\u3067\u8cfc\u5165\u3057\u305f\u682a\u5f0f\u3092150\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u8b72\u6e21\u6240\u5f97\u306f50\u4e07\u5186\u3067\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u571f\u5730\u5efa\u7269\u306e\u9577\u671f\u30fb\u77ed\u671f\u306e\u533a\u5206<\/span><br \/>\n<span style=\"font-weight: 400;\">\u571f\u5730\u3084\u5efa\u7269\u306e\u8b72\u6e21\u6240\u5f97\u306f\u3001\u4fdd\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u300c\u9577\u671f\u8b72\u6e21\u6240\u5f97\u300d\u30685\u5e74\u4ee5\u4e0b\u306e\u300c\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u300d\u306b\u533a\u5206\u3055\u308c\u3001\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<span class=\"f-marker-w\">\u9577\u671f\u306f\u7a0e\u738720.315%<\/span>\uff08\u6240\u5f97\u7a0e15.315%\uff0b\u4f4f\u6c11\u7a0e5%\uff09\u304c\u9069\u7528\u3055\u308c\u3001<span class=\"f-marker-w\">\u77ed\u671f\u306f39.63%<\/span>\uff08\u6240\u5f97\u7a0e30.63%\uff0b\u4f4f\u6c11\u7a0e9%\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97<\/span><br \/>\n<span style=\"font-weight: 400;\">\u4e0a\u5834<\/span><span style=\"font-weight: 400;\">\u682a\u5f0f\u7b49<\/span><span style=\"font-weight: 400;\">\u306e\u8b72\u6e21\u76ca\u306f<span class=\"f-marker-w\">\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u304c\u9069\u7528<\/span>\u3055\u308c\u3001\u539f\u5247\u3068\u3057\u3066<span class=\"f-marker-w\">\u7a0e\u738720.315%<\/span>\uff08\u6240\u5f97\u7a0e15.315%\uff0b\u4f4f\u6c11\u7a0e5%\uff09\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u8a3c\u5238\u4f1a\u793e\u306e\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u3042\u308a\uff09\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u3053\u306e\u7a0e\u91d1\u306f\u81ea\u52d5\u7684\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u640d\u76ca\u901a\u7b97\u3068\u7e70\u8d8a\u63a7\u9664<\/span><br \/>\n<span style=\"font-weight: 400;\">\u682a\u5f0f\u7b49<\/span><span style=\"font-weight: 400;\">\u306e\u58f2\u5374\u3067\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3001<\/span><span style=\"font-weight: 400;\">\u307b\u304b\u306e<\/span><span style=\"font-weight: 400;\">\u682a\u5f0f\u8b72\u6e21\u76ca\u3084\u914d\u5f53\u3068<span class=\"f-marker-w\">\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u3059<\/span>\u3002\u571f\u5730\u30fb\u5efa\u7269\u3082\u540c\u69d8\u306b\u3001\u307b\u304b\u306e\u571f\u5730\u30fb\u5efa\u7269\u306e\u8b72\u6e21\u76ca\u3068\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u3059\u3002\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u640d\u5931\u306f\u7fcc\u5e74\u4ee5\u964d3\u5e74\u9593\u7e70\u308a\u8d8a\u3057\u3066\u3001\u5c06\u6765\u306e\u8b72\u6e21\u76ca\u3068\u76f8\u6bba\u3067\u304d\u307e\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u6ce8\u610f\u70b9\u3068\u3057\u3066\u306f\u3001<\/span><span style=\"font-weight: 400;\"><\/span><span class=\"f-marker-p\"><span style=\"font-weight: 400;\">\u682a\u5f0f\u7b49<\/span><span style=\"font-weight: 400;\">\u540c\u58eb\u3001\u571f\u5730\u30fb\u5efa\u7269\u540c\u58eb\u306e\u6240\u5f97\u306f\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u3059\u304c\u3001\u305d\u308c\u3089\u3092\u307e\u305f\u3044\u3060\u8b72\u6e21\u6240\u5f97\u3084\u3001\u8b72\u6e21\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u306f\u4e0d\u53ef\u80fd<\/span><\/span><span style=\"font-weight: 400;\">\u3068\u306a\u308a\u307e\u3059\uff08\u5206\u96e2\u8ab2\u7a0e\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u6295\u8cc7\u3067\u306f\u640d\u76ca\u901a\u7b97\u30fb\u7e70\u8d8a\u63a7\u9664\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u306f\u3055\u307e\u3056\u307e\u306a\u7279\u4f8b\uff08\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306a\u3069\uff09\u3092\u5229\u7528\u3059\u308b<\/span><span style=\"font-weight: 400;\">\u3068\u3001<\/span><span style=\"font-weight: 400;\">\u7a0e\u8ca0\u62c5\u3092\u9069\u5207\u306b\u7ba1\u7406\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u95a2\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\n<div class=\"blog-card\">\n<a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/long_term_capital_gains\" target=\"_blank\">\n<div class=\"blog-card-thumbnail\"><img src='https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2020\/12\/19c98ab0183cae02536a4b73536fe6cf-300x200.jpg' alt='\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3068\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e\u9055\u3044\uff5c\u8a08\u7b97\u65b9\u6cd5\u3084\u58f2\u5374\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac' width='300' height='200' \/><\/div>\n<div class=\"blog-card-content\">\n<div class=\"blog-card-title\">\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3068\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e\u9055\u3044\uff5c\u8a08\u7b97\u65b9\u6cd5\u3084\u58f2\u5374\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac <\/div>\n<div class=\"blog-card-excerpt\">\u300c\u4eca\u6301\u3063\u3066\u3044\u308b\u7269\u4ef6\u3092\u58f2\u3063\u305f\u3089\u3001\u305d\u306e\u5229\u76ca\u306e\u3046\u3061\u3044\u304f\u3089\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u3093\u3060\u308d\u3046\u3002\u300d \u300c\u3053\u308c\u304b\u3089\u7269\u4ef6\u3092\u8cfc\u5165\u3059\u308b\u3051\u3069\u3001\u51fa\u53e3\u3092\u8fce\u3048\u308b\u6642\u307e\u3067\u306e\u5229\u76ca\u3092\u30c8\u30fc\u30bf\u30eb\u3067\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u306a\u3002\u300d &nbsp; \u305d\u306e\u3088\u3046\u306a\u6c17\u6301\u3061\u3067\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b [&hellip;]<\/div>\n<div class=\"blog-card-siteinfo\"><img src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2020\/04\/favicon.png\" width=\"25\" height=\"25\" alt=\"\" class=\"wp-embed-site-icon\"><span>\u30a6\u30a7\u30eb\u30b9\u30cf\u30c3\u30af<\/span><\/div>\n<\/div>\n<div class=\"clear\"><\/div>\n<\/a>\n<\/div><br \/>\n\n<div class=\"blog-card\">\n<a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/real_estate_sale_tax\" target=\"_blank\">\n<div class=\"blog-card-thumbnail\"><img src='https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2021\/02\/a173cebe59a7fc4d62c6a846259186d1-300x200.jpg' alt='\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3082\u89e3\u8aac' width='300' height='200' \/><\/div>\n<div class=\"blog-card-content\">\n<div class=\"blog-card-title\">\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3082\u89e3\u8aac <\/div>\n<div class=\"blog-card-excerpt\">\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u69d8\u3005\u306a\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u4e2d\u3067\u3082\u610f\u5916\u3068\u5927\u304d\u306a\u51fa\u8cbb\u306b\u306a\u308b\u306e\u304c\u300c\u7a0e\u91d1\u300d\u3067\u3059\u3002 \u601d\u3063\u305f\u4ee5\u4e0a\u306b\u9ad8\u984d\u306b\u306a\u308a\u3001\u6700\u7d42\u7684\u306b\u60f3\u5b9a\u3057\u3066\u3044\u305f\u3088\u308a\u624b\u5143\u306b\u6b8b\u308b\u304a\u91d1\u304c\u5c11\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308b\u306e\u3067\u3001\u3067\u304d\u308c\u3070\u4e8b\u524d\u306b\u7a0e\u91d1\u984d\u3092\u628a\u63e1 [&hellip;]<\/div>\n<div class=\"blog-card-siteinfo\"><img src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2020\/04\/favicon.png\" width=\"25\" height=\"25\" alt=\"\" class=\"wp-embed-site-icon\"><span>\u30a6\u30a7\u30eb\u30b9\u30cf\u30c3\u30af<\/span><\/div>\n<\/div>\n<div class=\"clear\"><\/div>\n<\/a>\n<\/div><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1440.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1440 \u8b72\u6e21\u6240\u5f97(\u571f\u5730\u3084\u5efa\u7269\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d)\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\"><span style=\"font-weight: 400;\">\u300cNo.1463 \u682a\u5f0f\u7b49\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306e\u8ab2\u7a0e\uff08\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff09\u300d<\/span><\/a><\/p>\n<h3><span id=\"39\"><b>3.9. \u4e00\u6642\u6240\u5f97<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><strong>\u4e00\u6642\u6240\u5f97<\/strong>\u306f\u61f8\u8cde\u8cde\u91d1\u3084\u7af6\u99ac\u306e\u6255\u623b\u91d1\u3001\u751f\u547d\u4fdd\u967a\u306e\u4e00\u6642\u91d1\u306a\u3069\u3001<span class=\"f-marker-w\"><span class=\"f-marker-g\">\u4e00\u6642\u7684\u30fb\u5076\u767a\u7684\u306b\u5f97\u3089\u308c\u308b\u6240\u5f97<\/span><\/span>\u3067\u3059\u3002\u6240\u5f97\u306e\u534a\u5206\u3060\u3051\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"color: #003366; font-size: 14pt;\">\u3010\u4e00\u6642\u6240\u5f97\u306e\u8a08\u7b97\u3068\u7279\u4f8b\u3011<\/span><\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u5b9a\u7fa9\u3068\u8a72\u5f53\u4f8b<\/span><br \/>\n<span style=\"font-weight: 400;\">\u4e00\u6642\u6240\u5f97\u3068\u306f\u3001<span class=\"f-marker-w\">\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u4ee5\u5916\u306e\u4e00\u6642\u7684\u306a\u6240\u5f97<\/span>\u3067\u3059\u3002\u61f8\u8cde\u30fb\u798f\u5f15\u306e\u8cde\u91d1\u3001\u7af6\u99ac\u306e\u6255\u623b\u91d1\u3001\u751f\u547d\u4fdd\u967a\u306e\u4e00\u6642\u91d1\u30fb\u640d\u5bb3\u4fdd\u967a\u306e\u6e80\u671f\u8fd4\u623b\u91d1\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97<\/span><br \/>\n<span style=\"font-weight: 400;\">\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u306f\u300c<span class=\"f-marker-w\">\u53ce\u5165 &#8211; \u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d &#8211; \u7279\u5225\u63a7\u966450\u4e07\u5186<\/span>\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u305d\u306e\u91d1\u984d\u306e2\u5206\u306e1\u3060\u3051\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070<\/span><span style=\"font-weight: 400;\">\u61f8\u8cde\u3067100\u4e07\u5186\u5f53\u305f\u3063\u305f\u5834\u5408\u3001\u7279\u5225\u63a7\u966450\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f50\u4e07\u5186\u306e\u534a\u5206\u300125\u4e07\u5186\u3060\u3051\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u7dcf\u5408\u8ab2\u7a0e\u3068\u914d\u5206\u8ab2\u7a0e<\/span><br \/>\n<span style=\"font-weight: 400;\">\u4e00\u6642\u6240\u5f97\u306f<\/span><span style=\"font-weight: 400;\">\u307b\u304b\u306e<\/span><span style=\"font-weight: 400;\">\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066<span class=\"f-marker-w\">\u7dcf\u5408\u8ab2\u7a0e<\/span>\u3055\u308c\u307e\u3059\u304c\u3001\u91d1\u984d\u306e\u534a\u5206\u3060\u3051\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u300c\u914d\u5206\u8ab2\u7a0e\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f\u306b\u3088\u308a\u3001\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u4e00\u6642\u6240\u5f97\u306f\u4e00\u6642\u7684\u30fb\u5076\u767a\u7684\u306a\u6027\u683c\u3092\u6301\u3064\u305f\u3081\u3001\u7a0e\u6cd5\u4e0a\u3082\u512a\u9047\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001<span class=\"f-marker-g\">\u7279\u5225\u63a7\u9664\u306f\u4e00\u6642\u6240\u5f97\u5168\u4f53\u3067\u5e74\u959350\u4e07\u5186\u304c\u4e0a\u9650<\/span>\u3067\u3059\u3002\u8907\u6570\u306e\u4e00\u6642\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u5408\u7b97\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1490 \u4e00\u6642\u6240\u5f97\u300d<\/span><\/a><\/p>\n<h3><span id=\"310\"><b>3.10. \u96d1\u6240\u5f97<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><strong>\u96d1\u6240\u5f97<\/strong>\u306f<span class=\"f-marker-w\"><span class=\"f-marker-g\">\u4e0a\u8a18\u3044\u305a\u308c\u306b\u3082\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u6240\u5f97<\/span><\/span>\u304c\u5206\u985e\u3055\u308c\u308b\u300c\u305d\u306e\u4ed6\u300d\u306e<\/span><span style=\"font-weight: 400;\">\u30ab\u30c6\u30b4\u30ea<\/span><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u516c\u7684\u5e74\u91d1\u3084\u526f\u696d\u53ce\u5165\u3001\u6697\u53f7\u8cc7\u7523\uff08\u4eee\u60f3\u901a\u8ca8\uff09\u53d6\u5f15\u306e\u5229\u76ca\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"font-size: 14pt; color: #003366;\">\u3010\u96d1\u6240\u5f97\u306e\u7bc4\u56f2\u3068\u8a08\u7b97\u3011<\/span><\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u5b9a\u7fa9\u3068\u7bc4\u56f2<br \/>\n<\/span><span style=\"font-weight: 400;\">\u96d1\u6240\u5f97\u3068\u306f\u3001<\/span><span style=\"font-weight: 400;\"><\/span><span class=\"f-marker-w\"><span style=\"font-weight: 400;\">\u307b\u304b\u306e<\/span><span style=\"font-weight: 400;\">9\u7a2e\u985e\u306e\u6240\u5f97\u533a\u5206\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u6240\u5f97<\/span><\/span><span style=\"font-weight: 400;\">\u3092\u6307\u3057\u307e\u3059\u3002\u516c\u7684\u5e74\u91d1\u3001\u4e8b\u696d\u6240\u5f97\u306b\u8a72\u5f53\u3057\u306a\u3044\u526f\u696d\u53ce\u5165\u3001\u539f\u7a3f\u6599\u30fb\u8b1b\u6f14\u6599\u3001\u6697\u53f7\u8cc7\u7523\u306e\u5229\u76ca\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97<br \/>\n<\/span><span style=\"font-weight: 400;\">\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306f\u300c<span class=\"f-marker-w\">\u7dcf\u53ce\u5165\u91d1\u984d &#8211; \u5fc5\u8981\u7d4c\u8cbb<\/span>\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070<\/span><span style=\"font-weight: 400;\">\u3001\u526f\u696d\u53ce\u5165\u306a\u3089\u4ea4\u901a\u8cbb<\/span><span style=\"font-weight: 400;\">\u306a\u3069<\/span><span style=\"font-weight: 400;\">\u306e\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u304d\u3001\u5e74\u91d1\u53ce\u5165\u306a\u3089<\/span><span style=\"font-weight: 400;\">\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664<\/span><span style=\"font-weight: 400;\">\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u640d\u76ca\u901a\u7b97\u306e\u5236\u9650<br \/>\n<\/span><span style=\"font-weight: 400;\">\u96d1\u6240\u5f97\u3067\u751f\u3058\u305f\u640d\u5931\u306f\u3001<\/span><span style=\"font-weight: 400;\">\u307b\u304b\u306e\u533a\u5206\u306e<\/span><span style=\"font-weight: 400;\">\u6240\u5f97\u3068\u306e<span class=\"f-marker-w\">\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u307e\u305b\u3093<\/span>\u3002<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070<\/span><span style=\"font-weight: 400;\">\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u3067\u640d\u5931\u304c\u51fa\u3066\u3082\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u76f8\u6bba\u306f\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u6027<br \/>\n<\/span><span style=\"font-weight: 400;\">\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u96d1\u6240\u5f97\u304c<span class=\"f-marker-w\">20\u4e07\u5186\u3092<\/span><span class=\"f-marker-w\"><span class=\"f-marker-w\">\u8d85<\/span>\u3048\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/span>\u3067\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u96d1\u6240\u5f97\u306f\u591a\u7a2e\u591a\u69d8\u306a\u6240\u5f97\u304c\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u53ce\u5165\u306e\u6027\u8cea\u306b\u3088\u3063\u3066\u7d4c\u8cbb\u8a08\u4e0a\u306e\u30eb\u30fc\u30eb\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u526f\u696d\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u7684\u306a\u4ed5\u4e8b\u3067\u5f97\u305f\u53ce\u5165\u304c\u4e8b\u696d\u6240\u5f97\u306b\u306a\u308b\u304b\u96d1\u6240\u5f97\u306b\u306a\u308b\u304b\u306f\u3001\u7d99\u7d9a\u6027\u3084\u898f\u6a21\u306a\u3069\u306b\u3088\u3063\u3066\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1500 \u96d1\u6240\u5f97\u300d<\/span><\/a><\/p>\n<h2><span id=\"4\"><b>4. \u8ab2\u7a0e\u6240\u5f97\u3092\u5727\u7e2e\u3057\u3066\u7bc0\u7a0e\u3059\u308b\u65b9\u6cd5<\/b><\/span><\/h2>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image038.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image038.png\" alt=\"image038\" width=\"1000\" height=\"500\" class=\"alignnone size-full wp-image-9470\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image038.png 1000w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image038-300x150.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image038-768x384.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u8ab2\u7a0e\u6240\u5f97\u306f\u300c\u6240\u5f97 &#8211; \u6240\u5f97\u63a7\u9664\u300d\u3067\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u5727\u7e2e\u3059\u308b\u306b\u306f<span class=\"f-marker-g\">\u6240\u5f97\u305d\u306e\u3082\u306e\u3092\u6e1b\u3089\u3059<\/span>\u304b\u3001<span class=\"f-marker-g\">\u6240\u5f97\u63a7\u9664\u3092\u5897\u3084\u3059<\/span>\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u4ee3\u8868\u7684\u306a\u7bc0\u7a0e\u5bfe\u7b56\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\"><\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong>1\uff0e\u63a7\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b<\/strong><br \/>\n<strong>2\uff0eiDeCo\u3092\u6d3b\u7528\u3059\u308b<\/strong><br \/>\n<strong>3\uff0e\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u6d3b\u7528\u3059\u308b<\/strong><\/p>\n<\/div>\n<h3><span id=\"41\"><b>4.1. \u63a7\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6240\u5f97\u63a7\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u52b9\u679c\u7684\u306b\u6e1b\u3089\u3059\u57fa\u672c\u7684\u306a\u7bc0\u7a0e\u624b\u6bb5\u3067\u3059\u3002\u63a7\u9664\u306f\u7533\u544a\u306b\u3088\u3063\u3066\u521d\u3081\u3066\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u304c\u591a\u3044\u305f\u3081\u3001\u81ea\u5206\u304c\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3092\u628a\u63e1\u3057\u3001\u9069\u5207\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"color: #003366; font-size: 14pt;\">\u3010\u304a\u3082\u306a\u63a7\u9664\u3068\u6d3b\u7528\u6cd5\u3011<\/span><\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u4eba\u7684\u63a7\u9664\u306e\u6d3b\u7528<\/span><br \/>\n<span style=\"font-weight: 400;\">\u57fa\u790e\u63a7\u9664\uff0848\u4e07\u5186\uff09\u3084\u914d\u5076\u8005\u63a7\u9664\uff08\u6700\u592738\u4e07\u5186\uff09\u3001\u6276\u990a\u63a7\u9664\uff081\u4eba\u3042\u305f\u308a\u6700\u592738\u4e07\u5186\u3001\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u306f63\u4e07\u5186\uff09\u306a\u3069\u306e\u4eba\u7684\u63a7\u9664\u306f\u3001\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u78ba\u5b9f\u306b\u53d7\u3051\u308b\u3079\u304d\u57fa\u672c\u7684\u306a\u63a7\u9664\u3067\u3059\u3002\u969c\u5bb3\u8005\u63a7\u9664\u3084\u5be1\u5a66\u63a7\u9664\u306a\u3069\u3082\u6761\u4ef6\u306b\u5408\u3048\u3070\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u4fdd\u967a\u6599\u306e\u63a7\u9664<\/span><br \/>\n<span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u5065\u5eb7\u4fdd\u967a\u3001\u539a\u751f\u5e74\u91d1\u3001\u56fd\u6c11\u5e74\u91d1\u306a\u3069\uff09\u306f<span class=\"f-marker-w\">\u652f\u6255\u3063\u305f\u5168\u984d\u304c\u63a7\u9664\u5bfe\u8c61<\/span>\u3068\u306a\u308a\u307e\u3059\u3002\u751f\u547d\u4fdd\u967a\u6599\u306f\u6700\u59274\u4e07\u5186\uff08\u65b0\u5951\u7d04\u306e\u5834\u5408\uff09\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u306f\u6700\u59274\u4e07\u5186\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u6700\u59274\u4e07\u5186\u3001\u5730\u9707\u4fdd\u967a\u6599\u306f\u6700\u59275\u4e07\u5186\u307e\u3067\u63a7\u9664\u53ef\u80fd\u3067\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u533b\u7642\u8cbb\u95a2\u9023\u306e\u63a7\u9664<\/span><br \/>\n<span style=\"font-weight: 400;\">\u533b\u7642\u8cbb\u304c\u5e74\u959310\u4e07\u5186\uff08\u6240\u5f97\u304c200\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u6240\u5f97\u306e5\uff05\uff09\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u300c<\/span><span class=\"f-marker-w\"><span style=\"font-weight: 400;\">\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb &#8211; \u4fdd\u967a\u91d1<\/span><span style=\"font-weight: 400;\">\u306a\u3069<\/span><span style=\"font-weight: 400;\">\u3067\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d &#8211; 10\u4e07\u5186<\/span><\/span><span style=\"font-weight: 400;\">\u300d\u3092\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002\u5e02\u8ca9\u85ac\uff08\u30b9\u30a4\u30c3\u30c1OTC\u533b\u85ac\u54c1\uff09\u306e\u8cfc\u5165\u8cbb\u304c\u5e74\u959312,000\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u6d3b\u7528<\/span><br \/>\n<span style=\"font-weight: 400;\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f<span class=\"f-marker-w\">\u6240\u5f97\u7a0e\u304b\u3089\u76f4\u63a5\u63a7\u9664\u3055\u308c\u308b\u7a0e\u984d\u63a7\u9664<\/span>\u3067\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306e0.7%\uff08\u5e74\u9593\u4e0a\u9650\u3042\u308a\uff09\u304c<span class=\"f-marker-w\">\u6700\u957710\u5e74\u9593\u63a7\u9664<\/span>\u3055\u308c\u307e\u3059\u3002\u521d\u5e74\u5ea6\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f2\u5e74\u76ee\u4ee5\u964d\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u63a7\u9664\u3092\u7d44\u307f\u5408\u308f\u305b\u308c\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u5927\u5e45\u306b\u5727\u7e2e\u3067\u304d\u307e\u3059\u3002\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u652f\u51fa\u3092\u8a08\u753b\u7684\u306b\u884c\u3044\u3001\u7bc0\u7a0e\u52b9\u679c\u3092\u6700\u5927\u5316\u3059\u308b\u3053\u3068\u3082\u5ff5\u982d\u306b\u7f6e\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1199.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1199 \u57fa\u790e\u63a7\u9664\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1130.htm\"><span style=\"font-weight: 400;\">\u300cNo.1130 \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1120.htm\"><span style=\"font-weight: 400;\">\u300cNo.1120 \u533b\u7642\u8cbb\u63a7\u9664\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/keisubetsu\/self-medication.htm\"><span style=\"font-weight: 400;\">\u300c\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u3068\u306f\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1211-1.htm\"><span style=\"font-weight: 400;\">\u300cNo.1211-1 \u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u3001\u4ee4\u548c4\u5e74\u4ee5\u964d\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\u300d<\/span><\/a><\/p>\n<h3><span id=\"42_iDeCo\"><b>4.2. iDeCo\u3092\u6d3b\u7528\u3059\u308b<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">iDeCo\uff08\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff09\u306f\u3001\u81ea\u5206\u3067\u639b\u91d1\u3092\u62e0\u51fa\u3057\u3066\u8001\u5f8c\u8cc7\u91d1\u3092\u7a4d\u307f\u7acb\u3066\u308b\u5e74\u91d1\u5236\u5ea6\u3067\u3059\u3002<span class=\"f-marker-w\">\u62e0\u51fa\u6642\u30fb\u904b\u7528\u6642\u30fb\u53d7\u53d6\u6642\u306e\u3059\u3079\u3066\u3067\u7a0e\u5236\u512a\u9047\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"font-size: 14pt; color: #003366;\">\u3010iDeCo\u306e\u7a0e\u5236\u512a\u9047\u3068\u6d3b\u7528\u8853\u3011<\/span><\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u62e0\u51fa\u6642\u306e\u6240\u5f97\u63a7\u9664<br \/>\n<\/span><span style=\"font-weight: 400;\">iDeCo\u306e\u639b\u91d1\u306f<span class=\"f-marker-w\">\u5168\u984d\u304c\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61<\/span>\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u304b\u3089<\/span><span style=\"font-weight: 400;\">\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070<\/span><span style=\"font-weight: 400;\">\u6bce\u67082\u4e07\u5186\uff08\u5e74\u959324\u4e07\u5186\uff09\u3092\u62e0\u51fa\u3059\u308c\u3070\u3001\u305d\u306e\u5206\u3060\u3051\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u52a0\u5165\u5bfe\u8c61\u3068\u62e0\u51fa\u9650\u5ea6\u984d<br \/>\n<\/span><span style=\"font-weight: 400;\">\u57fa\u672c\u7684\u306b\u3001<\/span><span class=\"f-marker-w\"><span style=\"font-weight: 400;\">20\u6b73\u4ee5\u4e0a65\u6b73\u672a\u6e80\u306e\u516c\u7684\u5e74\u91d1\u306e\u88ab\u4fdd\u967a\u8005\u306e<\/span><span style=\"font-weight: 400;\">\u65b9<\/span><\/span><span style=\"font-weight: 400;\">\u304c<\/span><span style=\"font-weight: 400;\">\u52a0\u5165\u3067\u304d\u307e\u3059\u3002\u62e0\u51fa\u9650\u5ea6\u984d\u306f\u8077\u696d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001<\/span><span style=\"font-weight: 400;\">\u4f1a\u793e\u54e1<\/span><span style=\"font-weight: 400;\">\uff08\u4f01\u696d\u5e74\u91d1\u306a\u3057\uff09\u306a\u3089\u6708\u984d2.3\u4e07\u5186\u3001\u81ea\u55b6\u696d\u8005\u306a\u3089\u6708\u984d6.8\u4e07\u5186\u307e\u3067\u3067\u3059\u3002\u9650\u5ea6\u984d\u3044\u3063\u3071\u3044\u307e\u3067\u62e0\u51fa\u3059\u308c\u3070\u3001\u305d\u306e\u5206\u3060\u3051\u6240\u5f97\u63a7\u9664\u3082\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u904b\u7528\u4e2d\u306e\u975e\u8ab2\u7a0e\u30e1\u30ea\u30c3\u30c8<br \/>\n<\/span><span style=\"font-weight: 400;\">iDeCo\u3067\u7a4d\u307f\u7acb\u3066\u305f\u8cc7\u91d1\u306e\u904b\u7528\u76ca\u306f\u901a\u5e38\u306a\u308920.315%\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u975e\u8ab2\u7a0e\u3067\u518d\u6295\u8cc7\u3067\u304d\u307e\u3059\u3002\u9577\u671f\u9593\u306e\u8907\u5229\u52b9\u679c\u306b\u3088\u308a\u3001\u5927\u304d\u306a\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n<\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u53d7\u53d6\u6642\u306e\u7a0e\u5236\u512a\u9047<br \/>\n<\/span><span style=\"font-weight: 400;\">60\u6b73\u4ee5\u964d\u306biDeCo\u304b\u3089\u53d7\u3051\u53d6\u308b\u5e74\u91d1\u3084\u4e00\u6642\u91d1\u306b\u3082\u7a0e\u5236\u512a\u9047\u304c\u3042\u308a\u307e\u3059\u3002<\/span><span class=\"f-marker-w\"><span style=\"font-weight: 400;\">\u5e74\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308c\u3070<\/span><span style=\"font-weight: 400;\">\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664<\/span><\/span><span style=\"font-weight: 400;\"><\/span><span style=\"font-weight: 400;\">\u3001<span class=\"f-marker-w\">\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308c\u3070\u9000\u8077\u6240\u5f97\u63a7\u9664<\/span>\u304c\u9069\u7528\u3055\u308c\u3001\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">iDeCo\u306f\u73fe\u5f79\u4e16\u4ee3\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u3089\u3057\u306a\u304c\u3089\u8001\u5f8c\u306e\u8cc7\u7523\u5f62\u6210\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3001\u7bc0\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u52b9\u679c\u7684\u3067\u3059\u3002\u305f\u3060\u3057\u3001<span class=\"f-marker-p\">\u539f\u524760\u6b73\u307e\u3067\u5f15\u304d\u51fa\u305b\u306a\u3044\u70b9<\/span>\u3084\u3001<span class=\"f-marker-p\">\u904b\u7528\u5546\u54c1\u306e\u9078\u629e\u304c\u81ea\u5df1\u8cac\u4efb\u3067\u3042\u308b\u70b9<\/span>\u3001<span class=\"f-marker-p\">\u7a0e\u5236\u512a\u9047\u304c\u3042\u308b\u3068\u306f\u3044\u3048\u51fa\u53e3\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u70b9<\/span>\u306b\u306f<span class=\"f-marker-p\">\u6ce8\u610f<\/span>\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1135.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1135 \u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.ideco-koushiki.jp\/guide\/good.html\"><span style=\"font-weight: 400;\">iDeCo\u516c\u5f0f\u30b5\u30a4\u30c8\u300ciDeCo\u306e\u30e1\u30ea\u30c3\u30c8\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.ideco-koushiki.jp\/guide\/\"><span style=\"font-weight: 400;\">\u300ciDeCo\u306e\u7279\u5fb4\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.ideco-koushiki.jp\/start\/\"><span style=\"font-weight: 400;\">\u300ciDeCo\uff08\u30a4\u30c7\u30b3\uff09\u3092\u306f\u3058\u3081\u308b\u307e\u3067\u306e\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u300d<\/span><\/a><\/p>\n<h3><span id=\"43\"><b>4.3. \u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u6d3b\u7528\u3059\u308b<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u6295\u8cc7\u306f<span class=\"f-marker-g\">\u8cc3\u8cb8\u53ce\u5165\u3092\u5f97\u308b<\/span><\/span>\u76ee\u7684<span style=\"font-weight: 400;\">\u3060\u3051\u3067\u306a\u304f\u3001<span class=\"f-marker-g\">\u9069\u5207\u306a\u7d4c\u8cbb\u8a08\u4e0a\u306b\u3088\u308a\u7bc0\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u3082\u6d3b\u7528<\/span>\u3067\u304d\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u91d1\u984d\u304c\u5927\u304d\u306a\u7d4c\u8cbb\u3067\u3042\u308b<\/span><span style=\"font-weight: 400;\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306b\u3088\u3063\u3066\u3001<span class=\"f-marker-g\">\u8ab2\u7a0e\u6240\u5f97\u3092\u5727\u7e2e\u3067\u304d\u308b<\/span>\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/span><b><\/b><\/p>\n<div class=\"attention a-1\">\n<p><b><span style=\"font-size: 14pt; color: #003366;\">\u3010\u4e0d\u52d5\u7523\u6295\u8cc7\u306e\u7bc0\u7a0e\u52b9\u679c\u3011<\/span><br \/>\n<\/b><\/p>\n<ul>\n<li><b><span style=\"font-size: 14pt;\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u6d3b\u7528<\/span><br \/>\n<span style=\"font-weight: 400;\">\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f<span class=\"f-marker-w\">\u5b9f\u969b\u306e\u73fe\u91d1\u652f\u51fa\u3092\u4f34\u308f\u305a\u306b\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b<\/span>\u70b9\u304c\u5927\u304d\u306a\u7279\u5fb4\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u3068\u304f\u306b<span class=\"f-marker-w\">\u7bc9\u53e4\u304b\u3064\u6728\u9020\u306e\u7269\u4ef6<\/span>\uff08\u4e2d\u53e4\u30a2\u30d1\u30fc\u30c8\u306a\u3069\uff09\u3067\u306f\u6e1b\u4fa1\u511f\u5374\u671f\u9593\u304c\u77ed\u304f\u306a\u308b\u305f\u3081\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002\uff08*1\uff09<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u5fc5\u8981\u7d4c\u8cbb\u306e\u9069\u5207\u306a\u8a08\u4e0a<\/span><br \/>\n<span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u706b\u707d\u4fdd\u967a\u6599\u3001\u7ba1\u7406\u59d4\u8a17\u8cbb\u3001\u4fee\u7e55\u8cbb\u3001\u30ed\u30fc\u30f3\u91d1\u5229\u306a\u3069\u3001<\/span><span class=\"f-marker-w\"><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u306b\u95a2\u308f\u308b<\/span><span style=\"font-weight: 400;\">\u3055\u307e\u3056\u307e<\/span><span style=\"font-weight: 400;\">\u306a\u8cbb\u7528\u3092\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a<\/span><\/span><span style=\"font-weight: 400;\">\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7d4c\u8cbb\u3092\u6f0f\u308c\u306a\u304f\u8a08\u4e0a\u3059\u308c\u3070\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/b><\/li>\n<li><b><span style=\"font-size: 14pt;\">\u640d\u76ca\u901a\u7b97\u306e\u30e1\u30ea\u30c3\u30c8<\/span><br \/>\n<span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u8d64\u5b57\uff08\u640d\u5931\uff09\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u7d66\u4e0e\u6240\u5f97\u306a\u3069<\/span><span style=\"font-weight: 400;\">\u307b\u304b\u306e<\/span><span style=\"font-weight: 400;\">\u6240\u5f97\u3068<span class=\"f-marker-w\">\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd<\/span>\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070<\/span><span style=\"font-weight: 400;\">\u5e74\u9593\u306e\u4e0d\u52d5\u7523\u640d\u5931\u304c200\u4e07\u5186\u3042\u308c\u3070\u3001\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u305d\u306e200\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u3066\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/span><\/b><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\">*1\uff1a\u5b9f\u969b\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u4f8b\u306f\u3001\u4ee5\u4e0b\u306e\u56f3\u3092\u53c2\u8003\u306b\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image040.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image040.png\" alt=\"image040\" width=\"1280\" height=\"568\" class=\"alignnone size-full wp-image-9471\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image040.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image040-300x133.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image040-1024x454.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image040-768x341.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image042.png\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image042.png\" alt=\"image042\" width=\"1280\" height=\"966\" class=\"alignnone size-full wp-image-9472\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image042.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image042-300x226.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image042-1024x773.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image042-768x580.png 768w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image042-187x140.png 187w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u4e0d\u52d5\u7523\u6295\u8cc7\u306b\u3088\u308b\u7bc0\u7a0e\u306f\u3001\u5bcc\u88d5\u5c64\u304c\u6d3b\u7528\u3059\u308b\u30b1\u30fc\u30b9<\/b><\/span><span style=\"font-weight: 400;\">\u304c\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f<\/span><a href=\"https:\/\/www.musashi-corporation.com\/wealthhack\/tax-savings\"><span style=\"font-weight: 400;\">\u300c\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u7bc0\u7a0e\u306f\u3067\u304d\u308b\uff01\u4ed5\u7d44\u307f\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u306e\u8a18\u4e8b\u3082\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u306a\u304a\u3001\u300c\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u65b9\u306f\u3001\u7121\u6599\u306e\u6295\u8cc7\u76f8\u8ac7\u3092\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u3088\u308a\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.musashi-corporation.com\/lp_consultation\/\"><img loading=\"lazy\" src=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image044.png\" alt=\"image044\" width=\"1280\" height=\"106\" class=\"alignnone wp-image-9473 size-full\" srcset=\"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image044.png 1280w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image044-300x25.png 300w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image044-1024x85.png 1024w, https:\/\/www.musashi-corporation.com\/wealthhack\/wp-content\/uploads\/2025\/04\/image044-768x64.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u5178\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300cNo.1370 \u4e0d\u52d5\u7523\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff08\u4e0d\u52d5\u7523\u6240\u5f97\uff09\u300d<\/span><\/a><span style=\"font-weight: 400;\">\u3001<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1391.htm\"><span style=\"font-weight: 400;\">\u56fd\u7a0e\u5e81\u300c\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u8d64\u5b57\u306e\u3068\u304d\u306e\u4ed6\u306e\u6240\u5f97\u3068\u306e\u901a\u7b97\u300d<\/span><\/a><\/p>\n<h2><span id=\"5\"><b>5. \u307e\u3068\u3081<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u672c\u8a18\u4e8b\u3067\u306f\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u3092\u30c6\u30fc\u30de\u306b\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u8981\u70b9\u3092\u307e\u3068\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305a<strong><span class=\"f-marker-g\">\u8ab2\u7a0e\u6240\u5f97\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/strong>\u3068\u3057\u3066\u4ee5\u4e0b\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/span><span style=\"font-weight: 400;\"><\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u8ab2\u7a0e\u6240\u5f97\u306f\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u57fa\u790e\u3068\u306a\u308b\u91d1\u984d<\/strong><\/li>\n<li><strong>\u53ce\u5165\u3068\u6240\u5f97\u306f\u7570\u306a\u308a\u3001\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u304c\u6240\u5f97<\/strong><\/li>\n<li><strong>\u975e\u8ab2\u7a0e\u6240\u5f97\u306f\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u5bfe\u8c61\u5916<\/strong><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-weight: 400;\"><strong><span class=\"f-marker-g\">\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/strong>\u30924\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong>1\uff0e\u53ce\u5165\u91d1\u984d\u3092\u628a\u63e1\u3059\u308b<\/strong><br \/>\n<strong>2\uff0e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b<\/strong><br \/>\n<strong>3\uff0e\u6240\u5f97\u63a7\u9664\u3092\u9069\u7528\u3059\u308b<\/strong><br \/>\n<strong>4\uff0e\u8ab2\u7a0e\u6240\u5f97\u3092\u7b97\u51fa\u3059\u308b<\/strong><\/p>\n<\/div>\n<p><span style=\"font-weight: 400;\"><strong><span class=\"f-marker-g\">\u6240\u5f97\u306e\u7a2e\u985e<\/span><\/strong>\u306f10\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong>1\uff0e\u5229\u5b50\u6240\u5f97<\/strong><br \/>\n<strong>2\uff0e\u914d\u5f53\u6240\u5f97<\/strong><br \/>\n<strong>3\uff0e\u4e0d\u52d5\u7523\u6240\u5f97<\/strong><br \/>\n<strong>4\uff0e\u4e8b\u696d\u6240\u5f97<\/strong><br \/>\n<strong>5\uff0e\u7d66\u4e0e\u6240\u5f97<\/strong><br \/>\n<strong>6\uff0e\u9000\u8077\u6240\u5f97<\/strong><br \/>\n<strong>7\uff0e\u5c71\u6797\u6240\u5f97<\/strong><br \/>\n<strong>8\uff0e\u8b72\u6e21\u6240\u5f97<\/strong><br \/>\n<strong>9\uff0e\u4e00\u6642\u6240\u5f97<\/strong><br \/>\n<strong>10\uff0e\u96d1\u6240\u5f97<\/strong><\/p>\n<\/div>\n<p><span style=\"font-weight: 400;\"><strong><span class=\"f-marker-g\">\u8ab2\u7a0e\u6240\u5f97\u3092\u5727\u7e2e\u3057\u3066\u7bc0\u7a0e\u3059\u308b\u65b9\u6cd5<\/span><\/strong>\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong>1\uff0e\u63a7\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b<\/strong><br \/>\n<strong>2\uff0eiDeCo\u3092\u6d3b\u7528\u3059\u308b<\/strong><br \/>\n<strong>3\uff0e\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u6d3b\u7528\u3059\u308b<\/strong><\/p>\n<\/div>\n<p><span style=\"font-weight: 400;\">\u8ab2\u7a0e\u6240\u5f97\u3092\u77e5\u308b\u3068\u3001\u81ea\u5206\u306b\u5408\u3063\u305f\u52b9\u679c\u7684\u306a\u7bc0\u7a0e\u7b56\u3092\u5b9f\u8df5\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u7a0e\u8ca0\u62c5\u3092\u9069\u5207\u306b\u8efd\u6e1b\u3057\u306a\u304c\u3089\u3001\u8cc7\u7523\u5f62\u6210\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u6bce\u5e74\u3001\u6240\u5f97\u7a0e\u3092\u6255\u3063\u3066\u3044\u308b\u3051\u3069\u3001\u6b63\u76f4\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u4ed5\u7d44\u307f\u3063\u3066\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u300d \u300c\u3082\u3063\u3068\u624b\u5143\u306b\u304a\u91d1\u3092\u6b8b\u3057\u305f\u3044\u3051\u3069\u3001\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u300d \u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3084\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":9451,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[11,10],"acf":[],"_links":{"self":[{"href":"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-json\/wp\/v2\/posts\/9450"}],"collection":[{"href":"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-json\/wp\/v2\/comments?post=9450"}],"version-history":[{"count":23,"href":"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-json\/wp\/v2\/posts\/9450\/revisions"}],"predecessor-version":[{"id":9679,"href":"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-json\/wp\/v2\/posts\/9450\/revisions\/9679"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-json\/wp\/v2\/media\/9451"}],"wp:attachment":[{"href":"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-json\/wp\/v2\/media?parent=9450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.musashi-corporation.com\/wealthhack\/wp-json\/wp\/v2\/categories?post=9450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}