{"id":3869,"date":"2016-01-31T08:00:31","date_gmt":"2016-01-30T23:00:31","guid":{"rendered":"https:\/\/diamant.jp\/?p=3869"},"modified":"2016-01-29T16:48:48","modified_gmt":"2016-01-29T07:48:48","slug":"%e4%b8%8d%e5%8b%95%e7%94%a3%e3%81%ae%e5%8d%b0%e7%b4%99%e7%a8%8e%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e7%9f%a5%e3%82%8d%e3%81%86","status":"publish","type":"post","link":"https:\/\/diamant.jp\/?p=3869","title":{"rendered":"\u4e0d\u52d5\u7523\u306e\u5370\u7d19\u7a0e\u306b\u3064\u3044\u3066\u77e5\u308d\u3046"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\">\u3042\u306a\u305f\u304c\u4e0d\u52d5\u7523\u3092\u58f2\u8cb7\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u5951\u7d04\u66f8\u306b\u5370\u7d19\u3092\u8cbc\u308b\u3053\u3068\u306b\u3088\u308a\u5370\u7d19\u7a0e\u3092\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u5370\u7d19\u7a0e\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3044\u304f\u3089\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<!--more--><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 12pt;\">\u5370\u7d19\u7a0e<\/span><\/h2>\n<p><span style=\"font-size: 12pt;\">\u5370\u7d19\u7a0e\u3068\u306f\u305d\u3082\u305d\u3082\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u653f\u5e9c\u898b\u89e3\u306f\u3053\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-size: 12pt; background-color: #ff99cc;\">\u5370\u7d19\u7a0e\u306f\u3001\u7d4c\u6e08\u53d6\u5f15\u306b\u4f34\u3044\u4f5c\u6210\u3055\u308c\u308b\u6587\u66f8\u306e\u80cc\u5f8c\u306b\u306f\u7d4c\u6e08\u7684\u5229\u76ca\u304c\u3042\u308b\u3068\u63a8\u5b9a\u3055\u308c\u308b\u3053\u3068\u53ca\u3073\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u53d6\u5f15\u4e8b\u5b9f\u304c\u660e\u78ba\u5316\u3057\u6cd5\u5f8b\u95a2\u4fc2\u304c\u5b89\u5b9a\u5316\u3059\u308b\u3053\u3068\u306b\u7740\u76ee\u3057\u3066\u5e83\u7bc4\u306a\u6587\u66f8\u306b\u8efd\u5ea6\u306e\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u6587\u66f8\u8ab2\u7a0e\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12pt; background-color: #ff99cc;\"><em>(\u5e73\u621017\u5e74\u7b2c162\u56fd\u4f1a\u6afb\u4e95\u53c2\u8b70\u9662\u8b70\u54e1\u306e\u8cea\u554f\u306b\u5bfe\u3059\u308b\u5c0f\u6cc9\u7dcf\u7406\u306e\u7b54\u5f01\u66f8)<\/em><\/span><\/p>\n<\/blockquote>\n<p><span style=\"font-size: 12pt;\">\u304a\u91d1\u306e\u3084\u308a\u3068\u308a\u306b\u304a\u3044\u3066\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u306e\u6587\u66f8\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u3001\u305d\u306e\u6587\u66f8\u306b\u4fe1\u7528\u304c\u306a\u3044\u3068\u304a\u4e92\u3044\u306b\u300c\u3053\u306e\u6587\u66f8\u306f\u672c\u5f53\u306b\u5927\u4e08\u592b\u306a\u306e\u304b\uff1f\u76f8\u624b\u306f\u5b88\u3063\u3066\u304f\u308c\u308b\u306e\u304b\uff1f\u300d\u3068\u7591\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\"> \u305d\u306e\u6587\u66f8\u306b\u5370\u7d19\u304c\u8cbc\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3001\u56fd\u304c\u5b9a\u3081\u305f\u6cd5\u5f8b\u306b\u6cbf\u3063\u3066\u304a\u308a\u3001\u304a\u4e92\u3044\u306b\u5fc5\u305a\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u8a3c\u660e\u306b\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12pt;\"> \u305d\u306e\u4fe1\u7528\u3092\u88cf\u4ed8\u3051\u3057\u3066\u304f\u308c\u305f\u56fd\u306b\u304a\u91d1\u3092\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u5370\u7d19\u7a0e\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u306a\u304a\u3001\u5370\u7d19\u306e\u518d\u5229\u7528\u3092\u9632\u3050\u305f\u3081\u306b\u5370\u7d19\u3092\u8cbc\u3063\u3066\u5272\u5370\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5370\u9451\u306f\u4f1a\u793e\u306e\u4ee3\u8868\u5370\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u304b\u306e\u7279\u6bb5\u306e\u6c7a\u307e\u308a\u304c\u306a\u3044\u306e\u3067\u62c5\u5f53\u8005\u3068\u304b\u3067\u3082\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3061\u306a\u307f\u306b\u3001\u3082\u3057\u8cbc\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u7f70\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u8cbc\u308b\u3079\u304d\u3060\u3063\u305f\u53ce\u5165\u5370\u7d19\u306e3\u500d\u652f\u6255\u308f\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 12pt;\">\u4e0d\u52d5\u7523\u306b\u95a2\u308f\u308b\u5951\u7d04\u66f8\u306e\u5370\u7d19\u4ee3<\/span><\/h2>\n<p><span style=\"font-size: 12pt;\">\u3042\u306a\u305f\u304c\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u901a\u5e38<\/span>\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u4ee5\u4e0b\u306e\u5370\u7d19\u3092\u8cbc\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u91d1\u984d\u306b\u3088\u3063\u3066\u6c7a\u307e\u3063\u3066\u304a\u308a\u3001\u4f8b\u3048\u3070\u30013,000\u4e07\u5186\u306e\u7269\u4ef6\u3092\u58f2\u5374\u3059\u308b\u969b\u306f\u300110,000\u5186\u5206\u306e\u5370\u7d19\u3092\u5951\u7d04\u66f8\u306b\u8cbc\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u5951\u7d04\u66f8\u5370\u7d19\u7a0e\u984d\u4e00\u89a7\u8868<\/strong><\/span><\/p>\n<table style=\"height: 206px;\" width=\"740\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-size: 12pt;\">\u8a18\u8f09\u91d1\u984d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: 12pt;\"><strong>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8<\/strong><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: 12pt;\">\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: 12pt;\">\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">1\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">\u975e\u8ab2\u7a0e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">\u975e\u8ab2\u7a0e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">\u975e\u8ab2\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">10\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">50\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">400\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">100\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">500\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">1,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">500\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">1,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">\u203b200\u301c1,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">2,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">5,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">5,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">10,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">5,000\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">10,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">10,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">20,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">1\u5104\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">30,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">30,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">60,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">5\u5104\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">60,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">60,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">100,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">10\u5104\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">160,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">160,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">50\u5104\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">320,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">320,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">400,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">50\u5104\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">480,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">480,000\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">600,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">\u8a18\u8f09\u91d1\u984d\u306e\u306a\u3044\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200\u5186<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: right;\"><span style=\"font-size: 12pt;\">(<a href=\"https:\/\/www.nta.go.jp\/taxanswer\/inshi\/7108.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u306eHP<\/a>\u3088\u308a\u8ee2\u8f09)<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u203b200\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e\u306f200\u5186\u3001300\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e\u306f500\u5186\u3001300\u4e07\u5186\u8d85\u301c500\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e\u306f1,000\u5186\u3068\u306a\u308b\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u3068\u306f\u3001\u6ce8\u6587\u3057\u3066\u65b0\u7bc9\u3092\u5efa\u3066\u308b\u6642\u3084\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u6ce8\u6587\u3059\u308b\u3068\u304d\u306e\u5951\u7d04\u66f8\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u3068\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u501f\u308a\u308b\u3068\u304d\u306e\u5951\u7d04\u66f8\u3067\u3059\u3002\u307e\u305f\u3001\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u53ca\u3073\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u306b\u8ab2\u3055\u308c\u308b\u5370\u7d19\u7a0e\u306f\u73fe\u5728\u8efd\u6e1b\u3055\u308c\u3066\u304a\u308a\u3001\u5e73\u621030\u5e743\u670831\u65e5\u307e\u3067\u306e\u9069\u7528\u3068\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3082\u3061\u308d\u3093\u3001\u8cb7\u4e3b\u3082\u5370\u7d19\u3092\u8cbc\u3089\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u5370\u7d19\u3092\u8cbc\u3063\u3066\u5272\u5370\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u9280\u884c\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u3067\u306e\u5be9\u67fb\u306b\u901a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6b63\u5f0f\u306a\u5951\u7d04(=\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04)\u306e\u6642\u306b\u3001\u9280\u884c\u304b\u3089\u300c\u4e8b\u524d\u306b\u5be9\u67fb\u3057\u305f\u6642\u306e\u5951\u7d04\u66f8\u304c\u672c\u7269\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3082\u3046\u4e00\u5ea6\u30b3\u30d4\u30fc\u3059\u308b\u304b\u3089\u539f\u672c\u3092\u6301\u53c2\u3057\u3066\u6b32\u3057\u3044\u300d\u3068\u8a00\u308f\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u8cb7\u4e3b\u304c\u8cfc\u5165\u3059\u308b\u7269\u4ef6\u306e\u5951\u7d04\u66f8\u306e\u539f\u672c\u306b\u3064\u3044\u3066\u3001\u4eca\u5f8c\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3059\u308b\u4e0a\u3067\u624b\u5143\u306b\u7f6e\u3044\u3066\u304a\u304f\u3053\u3068\u306f\u308f\u304b\u308a\u307e\u3059\u304c\u3001\u58f2\u4e3b\u304c\u58f2\u5374\u3057\u305f\u4e0d\u52d5\u7523\u306e\u5951\u7d04\u66f8\u306e\u539f\u672c\u3092\u6240\u6709\u3057\u7d9a\u3051\u308b\u610f\u5473\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3064\u307e\u308a\u3001\u58f2\u4e3b\u306f\u5370\u7d19\u3092\u8cbc\u3089\u306a\u304f\u3066\u3082\u826f\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u7591\u554f\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3053\u308c\u306f\u5b9f\u306f\u53ef\u80fd\u3067\u3059\u3002\u5370\u7d19\u4ee3\u3092\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 12pt;\">\u4e0d\u52d5\u7523\u306b\u95a2\u308f\u308b\u9818\u53ce\u66f8\u306e\u5370\u7d19\u4ee3<\/span><\/h2>\n<p><span style=\"font-size: 12pt;\">\u307e\u305f\u3001\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306e\u304a\u91d1\u306e\u53d7\u53d6\u66f8\u306b\u3082\u4ee5\u4e0b\u306e\u5370\u7d19\u3092\u8cbc\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u9818\u53ce\u66f8\u5370\u7d19\u7a0e\u984d\u4e00\u89a7\u8868<\/strong><\/span><\/p>\n<table style=\"height: 375px;\" width=\"733\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-size: 12pt;\">\u8a18\u8f09\u91d1\u984d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: 12pt;\">\u5370\u7d19\u7a0e\u984d<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">5\u4e07\u5186\u672a\u6e80<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">\u3000\u3000\u3000\u3000\u3000\u975e\u8ab2\u7a0e<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">100\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">200\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">400\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">300\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">600\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">500\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">1,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">1,000\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">2,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">2,000\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">4,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">3,000\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">6,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">5,000\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">10,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">1\u5104\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">20,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">2\u5104\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">40,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">3\u5104\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">60,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">5\u5104\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">100,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">10\u5104\u5186\u4ee5\u4e0b<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">150,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">10\u5104\u5186\u8d85<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200,000\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">\u8a18\u8f09\u91d1\u984d\u306e\u306a\u3044\u3082\u306e<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 12pt;\">200\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: right;\"><span style=\"font-size: 12pt;\">(<a href=\"https:\/\/www.nta.go.jp\/taxanswer\/inshi\/7105.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u306eHP<\/a>\u3088\u308a\u8ee2\u8f09)<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u305f\u3060\u3057\u3001\u500b\u4eba\u306e\u58f2\u4e3b\u3067\u3001\u666e\u901a\u306b\u4f4f\u3093\u3067\u3044\u305f\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306b\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u4e0d\u52d5\u7523\u4f1a\u793e\u304c\u4e0d\u52d5\u7523\u58f2\u5374\u3092\u3057\u305f\u9818\u53ce\u66f8\u306b\u306f\u3001\u5370\u7d19\u3092\u8cbc\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u4e00\u822c\u500b\u4eba\u304c\u58f2\u4e3b\u3067\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3084\u30bb\u30ab\u30f3\u30c9\u30cf\u30a6\u30b9\u3092\u58f2\u8cb7\u3059\u308b\u5834\u5408\u3001\u767a\u884c\u3059\u308b\u9818\u53ce\u66f8\u306b\u306f\u55b6\u696d\u306b\u95a2\u3057\u306a\u3044\u53d7\u53d6\u66f8\u3068\u3057\u3066\u5370\u7d19\u7a0e\u306f\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u9006\u306b\u30de\u30a4\u30db\u30fc\u30e0\u3084\u30bb\u30ab\u30f3\u30c9\u30cf\u30a6\u30b9\u4ee5\u5916\u306e\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5370\u7d19\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 12pt;\">\u307e\u3068\u3081<\/span><\/h2>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u5370\u7d19\u7a0e\u306f\u3001\u5370\u7d19\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u8ab2\u7a0e\u6587\u66f8\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u3084\u5efa\u7269\u306e\u5efa\u7bc9\u8acb\u8ca0\u5951\u7d04\u66f8\u30fb\u571f\u5730\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u30fb\u30ed\u30fc\u30f3\u501f\u5165\u308c\u306e\u305f\u3081\u306e\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u7b49\u304c\u8ab2\u7a0e\u6587\u66f8\u306b\u8a72\u5f53\u3057\u3001\u5951\u7d04\u66f8\u306e\u8a18\u8f09\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u5370\u7d19\u7a0e\u306e\u7d0d\u4ed8\u306f\u3001\u898f\u5b9a\u306e\u5370\u7d19\u3092\u5951\u7d04\u66f8\u306b\u8cbc\u3063\u3066\u3001\u305d\u308c\u3092<a href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/inshi\/06\/03.htm\" target=\"_blank\">\u6d88\u5370<\/a>\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u7d42\u4e86\u3057\u307e\u3059\u3002<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u540c\u3058\u5951\u7d04\u66f8\u3092\u8907\u6570\u4f5c\u308b\u3068\u304d\u306f\u30011\u901a\u3054\u3068\u306b\u5370\u7d19\u3092\u8cbc\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u5927\u962a\u5e02\u5317\u533a\u30fb\u4e2d\u592e\u533a\u30fb\u897f\u533a\u306e\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5730\u5143\u5bc6\u7740\u306e\u30c7\u30a3\u30a2\u30e2\u30f3\u30c6\u4e0d\u52d5\u7523\u8ca9\u58f2\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002\u5730\u5143\u3092\u77e5\u308a\u5c3d\u304f\u3057\u305f\u79c1\u305f\u3061\u306f\u540c\u3058\u304f\u5730\u5143\u3092\u3088\u304f\u77e5\u3063\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3068\u63d0\u643a\u3057\u3066\u304a\u308a\u3001\u7121\u6599\u3067\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u3066\u7121\u6599\u3067\u56de\u7b54\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002\u76f8\u7d9a\u30fb\u8d08\u4e0e\u30fb\u4f4f\u5b85\u30ed\u30fc\u30f3\u306a\u3069\u4e0d\u52d5\u7523\u306b\u95a2\u308f\u308b\u5168\u3066\u306e\u7a0e\u52d9\u76f8\u8ac7\u304a\u5f85\u3061\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3042\u306a\u305f\u304c\u4e0d\u52d5\u7523\u3092\u58f2\u8cb7\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u5951\u7d04\u66f8\u306b\u5370\u7d19\u3092\u8cbc\u308b\u3053\u3068\u306b\u3088\u308a\u5370\u7d19\u7a0e\u3092\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 \u5370\u7d19\u7a0e\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002 \u3044\u304f\u3089\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":1,"featured_media":3856,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[9],"tags":[],"_links":{"self":[{"href":"https:\/\/diamant.jp\/index.php?rest_route=\/wp\/v2\/posts\/3869"}],"collection":[{"href":"https:\/\/diamant.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/diamant.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/diamant.jp\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/diamant.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3869"}],"version-history":[{"count":4,"href":"https:\/\/diamant.jp\/index.php?rest_route=\/wp\/v2\/posts\/3869\/revisions"}],"predecessor-version":[{"id":4428,"href":"https:\/\/diamant.jp\/index.php?rest_route=\/wp\/v2\/posts\/3869\/revisions\/4428"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/diamant.jp\/index.php?rest_route=\/wp\/v2\/media\/3856"}],"wp:attachment":[{"href":"https:\/\/diamant.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/diamant.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/diamant.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}