{"id":3770,"date":"2020-01-13T15:02:41","date_gmt":"2020-01-13T06:02:41","guid":{"rendered":"https:\/\/staging-souzokunews.kinsta.cloud\/?p=3770"},"modified":"2026-03-24T18:24:06","modified_gmt":"2026-03-24T09:24:06","slug":"%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%ae2%e5%89%b2%e5%8a%a0%e7%ae%97%e3%81%a8%e3%81%af%ef%bc%9f%e9%a4%8a%e5%ad%90%e7%b8%81%e7%b5%84%e3%81%af%e5%af%be%e8%b1%a1%ef%bc%9f%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95","status":"publish","type":"post","link":"https:\/\/so-zo-ku.com\/article\/inheritance\/tax\/3770","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u3068\u306f\uff1f\u990a\u5b50\u7e01\u7d44\u306e\u5bfe\u8c61\u3068\u8a08\u7b97\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f"},"content":{"rendered":"<p>\u91d1\u984d\u304c\u9ad8\u984d\u306b\u306a\u308a\u304c\u3061\u306a\u76f8\u7d9a\u7a0e\u306f\u3001\u7d0d\u7a0e\u8cc7\u91d1\u306e\u6e96\u5099\u3067\u82e6\u52b4\u3059\u308b\u4eba\u304c\u591a\u3044\u7a0e\u91d1\u3067\u3059\u304c\u3001\u4eba\u306b\u3088\u3063\u3066\u306f\u76f8\u7d9a\u7a0e\u984d\u304c2\u5272\u52a0\u7b97\u3055\u308c\u3066\u7d0d\u7a0e\u984d\u304c\u3055\u3089\u306b\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u304c\u8fd1\u4ed8\u3044\u3066\u304b\u3089\u614c\u3066\u306a\u3044\u3088\u3046\u306b\u3001\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u8005\u3084\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u3001\u76f8\u7d9a\u5bfe\u7b56\u3084\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u5f79\u7acb\u3064\u77e5\u8b58\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2><span class=\"font-bold\">\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u3068\u306f\uff1f<\/span><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-3774\" src=\"https:\/\/storage.googleapis.com\/stateless-project-turtle\/2019\/12\/680bc6cd-02.jpg\" alt=\"\u7591\u554f\u3092\u6301\u3064\u5973\u6027\" width=\"640\" height=\"427\" srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/uploads\/sites\/2\/2019\/12\/680bc6cd-02.jpg 640w, https:\/\/so-zo-ku.com\/article\/wp-content\/uploads\/sites\/2\/2019\/12\/680bc6cd-02-300x200.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><br \/>\n\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u3068\u306f\u3001<span 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https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-pc-banner.png 1x\"\n           src=\"https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-pc-banner.png\"\n           alt=\"\u305d\u3046\u305e\u304f\u30c9\u30c3\u30c8\u30b3\u30e0 \u4e0d\u52d5\u7523\"\n           loading=\"lazy\"\n           width=\"770\"\n           height=\"348\">\n    <\/picture>\n  <\/a>\n<\/div>\n<h2><span class=\"font-bold\">\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u8005<\/span><\/h2>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-3775\" src=\"https:\/\/storage.googleapis.com\/stateless-project-turtle\/2019\/12\/f16c1955-03.jpg\" alt=\"\u5bb6\u65cf\" width=\"640\" height=\"427\" srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/uploads\/sites\/2\/2019\/12\/f16c1955-03.jpg 640w, https:\/\/so-zo-ku.com\/article\/wp-content\/uploads\/sites\/2\/2019\/12\/f16c1955-03-300x200.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\n<p>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u8005\u306f\u3001<span class=\"font-bold\">\u81ea\u5206\u306e\u89aa\u30fb\u914d\u5076\u8005\u30fb\u5b50\u4ee5\u5916<\/span>\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u7b2c18\u6761\u3067\u306f\u3001<span 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center\">\u88ab\u76f8\u7d9a\u4eba\u3068\u306e\u95a2\u4fc2<\/td>\n<td>\n<ul>\n<li>\u914d\u5076\u8005<\/li>\n<li>\u7236\u6bcd<\/li>\n<li>\u5b9f\u5b50<\/li>\n<li>\u990a\u5b50\uff08\u5b6b\u4ee5\u5916\uff09<\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li>\u914d\u5076\u8005\u306e\u7236\u6bcd<\/li>\n<li>\u5144\u5f1f\u59c9\u59b9<\/li>\n<li>\u7956\u7236\u6bcd<\/li>\n<li>\u7525\u3001\u59ea<\/li>\n<li>\u5185\u7e01\u306e\u592b\u3084\u59bb<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3001\u6545\u4eba\u3068\u8eab\u8fd1\u306a\u95a2\u4fc2\u306b\u3042\u308b\u4eba\u304b\u3069\u3046\u304b\u30672\u5272\u52a0\u7b97\u306e\u9069\u7528\u5bfe\u8c61\u3092\u5224\u65ad\u3067\u304d\u307e\u3059\u304c\u3001\u5144\u5f1f\u59c9\u59b9\u306f2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u4e00\u81f4\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b6b\u3068\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3084\u3001\u4ee3\u8972\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3059\u308b\u30b1\u30fc\u30b9\u3067\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u4eba\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306e2\u5272\u52a0\u7b97\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u5f8c\u306b\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"font-bold\">\u5b6b\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u3068\u306e\u95a2\u4fc2\u3067\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d\u306a\u306e\u306f\u3001\u5b6b\u304c\u76f8\u7d9a\u4eba\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u5bfe\u7b56\u3067\u5b6b\u3092\u990a\u5b50\u306b\u3059\u308b\u4eba\u3082\u3044\u307e\u3059\u304c\u3001\u7a0e\u984d\u304c\u5897\u3048\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u6c17\u3092\u4ed8\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305a\u3001\u5b6b\u306e\u4ee3\u307e\u3067\u8ca1\u7523\u304c\u6e21\u308b\u306b\u306f\u300c\u89aa\u2192\u5b50\u300d\u300c\u5b50\u2192\u5b6b\u300d\u306e\u8a082\u56de\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b6b\u3092\u990a\u5b50\u306b\u3059\u308c\u3070\u3001\u5b6b\u306b\u8ca1\u7523\u3092\u76f4\u63a5\u76f8\u7d9a\u3067\u304d\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u56de\u6570\u30921\u56de\u306b\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5358\u306a\u308b\u8ab2\u7a0e\u9003\u308c\u306f\u3001\u5f53\u7136\u8a8d\u3081\u3089\u308c\u308b\u3079\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u539f\u52472\u5272\u52a0\u7b97\u306e\u9069\u7528\u5bfe\u8c61\u5916\u3068\u306a\u308b\u990a\u5b50\u306e\u4e2d\u3067\u3082\u3001<span class=\"font-bold\">\u5b6b\u990a\u5b50\u3060\u3051\u306f\u4f8b\u5916\u7684\u306b2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61<\/span>\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u5bfe\u7b56\u3067\u5b6b\u3068\u306e\u990a\u5b50\u7e01\u7d44\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u7a0e\u984d\u304c2\u5272\u5897\u3048\u3066\u9006\u306b\u6b8b\u305b\u308b\u8ca1\u7523\u304c\u6e1b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5b6b\u990a\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306e\u5730\u4f4d\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u5f8c\u89e3\u8aac\u3059\u308b\u300c\u4ee3\u8972\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u300d\u306e\u898f\u5b9a\u304c\u512a\u5148\u3055\u308c\u308b\u305f\u3081\u30012\u5272\u52a0\u7b97\u306f\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3><span class=\"font-bold\">\u4ee3\u8972\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u306f\u305a\u306e\u5b50\u30fb\u5144\u5f1f\u59c9\u59b9\u304c\u88ab\u76f8\u7d9a\u4eba\u3088\u308a\u5148\u306b\u4ea1\u304f\u306a\u3063\u3066\u3044\u305f\u308a\u3001\u76f8\u7d9a\u6b20\u683c\u30fb\u63a8\u5b9a\u76f8\u7d9a\u4eba\u306e\u5ec3\u9664\u306b\u3088\u3063\u3066\u76f8\u7d9a\u6a29\u3092\u5931\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5b50\u30fb\u5144\u5f1f\u59c9\u59b9\u306b\u5b50\u304c\u3044\u308c\u3070\u3001\u305d\u306e\u5b50\uff08\u3064\u307e\u308a\u5b6b\u30fb\u7525\u30fb\u59ea\uff09\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u6b21\u306e\u4e16\u4ee3\u304c\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u3059\u308b<span class=\"font-bold\">\u4ee3\u8972\u76f8\u7d9a<\/span>\u3068\u547c\u3070\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u5143\u3005\u306e\u76f8\u7d9a\u4eba\uff08\u5b50\u30fb\u5144\u5f1f\u59c9\u59b9\uff09\u304c2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u305f\u3081\u3001<span class=\"font-bold\">\u4ee3\u8972\u76f8\u7d9a\u4eba\uff08\u5b6b\u30fb\u7525\u30fb\u59ea\uff09\u3082\u7a0e\u984d\u304c2\u5272\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee3\u8972\u76f8\u7d9a\u306e\u4ed5\u7d44\u307f\u81ea\u4f53\u3092\u52d8\u9055\u3044\u3059\u308b\u4eba\u304c\u591a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5b50\u304b\u3089\u306e\u4ee3\u8972\u76f8\u7d9a\u306f\u4f55\u4ee3\u3067\u3082\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u3072\u5b6b\u306a\u3069\u3067\u3082\u4ee3\u8972\u76f8\u7d9a\u3067\u304d\u307e\u3059\u304c\u3001\u5144\u5f1f\u59c9\u59b9\u304b\u3089\u306e\u4ee3\u8972\u76f8\u7d9a\u306f\u4e00\u4e16\u4ee3\u9650\u308a\u3067\u3059\u3002<\/p>\n<p>\u7525\u3084\u59ea\u306e\u307f\u3067\u3001\u7525\u3084\u59ea\u306e\u5b50\u306b\u306f\u4ee3\u8972\u76f8\u7d9a\u6a29\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u306e\u5b50\u3082\u4ee3\u8972\u76f8\u7d9a\u6a29\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u3092\u8003\u3048\u308b\u4e0a\u3067\u306f\u3001\u4ee3\u8972\u76f8\u7d9a\u306e\u4ed5\u7d44\u307f\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"font-bold\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/h3>\n<p>\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6d3b\u304b\u3059\u305f\u3081\u3001<span class=\"font-bold\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/span>\u3092\u6d3b\u7528\u3059\u308b\u4eba\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3068\u3001<span class=\"font-bold\">\u8d08\u4e0e\u6642\u3068\u76f8\u7d9a\u767a\u751f\u6642\u3067\u8eab\u5206\u95a2\u4fc2\u306b\u5909\u52d5\u304c\u3042\u3063\u3066\u3082\u3001\u8d08\u4e0e\u6642\u306e\u8eab\u5206\u95a2\u4fc2\u3067\u76f8\u7d9a\u7a0e\u984d\u8a08\u7b97\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u990a\u5b50\u3078\u8ca1\u7523\u3092\u8d08\u4e0e\u3057\u3001\u305d\u306e\u5f8c\u306b\u96e2\u7e01\u3057\u3066\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8d08\u4e0e\u3057\u305f\u6642\u70b9\u3067\u306f\u990a\u5b50\u3068\u3057\u3066\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u3067\u3059\u304c\u3001\u76f8\u7d9a\u767a\u751f\u6642\u70b9\u3067\u306f\u3059\u3067\u306b\u305d\u306e\u8eab\u5206\u95a2\u4fc2\u306f\u89e3\u6d88\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u767a\u751f\u6642\u70b9\u306e\u8eab\u5206\u95a2\u4fc2\u306b\u7740\u76ee\u3059\u308b\u3068\u30012\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u8005\u306e\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306f\u8ca1\u7523\u3092\u8d08\u4e0e\u3057\u305f\u6642\u70b9\u306e\u8eab\u5206\u95a2\u4fc2\u304c\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8d08\u4e0e\u6642\u306b\u990a\u5b50\u3067\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u3067\u3042\u308c\u30702\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u5916\u3067\u3001\u76f8\u7d9a\u7a0e\u984d\u304c2\u5272\u5897\u3048\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span class=\"font-bold\">\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/h3>\n<p>\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306a\u3069\u3092\u53d7\u3051\u53d6\u3063\u3066\u7d50\u679c\u7684\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u306b\u3088\u308b\u8eab\u5206\u95a2\u4fc2\u306e\u5909\u52d5\u304c2\u5272\u52a0\u7b97\u306e\u9069\u7528\u6709\u7121\u306b\u5f71\u97ff\u3059\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u308b\u4eba\u3082\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001<span class=\"font-bold\">\u76f8\u7d9a\u653e\u68c4\u306f2\u5272\u52a0\u7b97\u306e\u898f\u5b9a\u306b\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u5916\u306b\u306a\u308b\u306e\u306f\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\u3092\u542b\u3080\uff09\u3068\u914d\u5076\u8005\u300d\u3067\u3042\u308a\u3001\u76f8\u7d9a\u653e\u68c4\u306e\u6709\u7121\u306f\u95a2\u4fc2\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5148\u307b\u3069\u304a\u4f1d\u3048\u3057\u305f\u3068\u304a\u308a\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u305d\u306e\u5b50\u306e\u4ee3\u8972\u76f8\u7d9a\u6a29\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u306b\u306f\u30012\u5272\u52a0\u7b97\u306e\u9069\u7528\u6709\u7121\u306b\u5f71\u97ff\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"post-infeed-banner\" style=\"text-align:center;\">\n  <a href=\"\/?utm_source=magazine&utm_medium=referral&utm_campaign=wp-json_wp_v2_posts_3770__banner_2\"\n     target=\"_blank\"\n     class=\"real-estate-link infeed-banner\">\n    <picture>\n      <source media=\"(max-width: 768px)\"\n      srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-sp-banner@2x.png 2x, https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-sp-banner.png 1x\">\n      <img srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-pc-banner@2x.png 2x, https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-pc-banner.png 1x\"\n           src=\"https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-pc-banner.png\"\n           alt=\"\u305d\u3046\u305e\u304f\u30c9\u30c3\u30c8\u30b3\u30e0 \u4e0d\u52d5\u7523\"\n           loading=\"lazy\"\n           width=\"770\"\n           height=\"348\">\n    <\/picture>\n  <\/a>\n<\/div>\n<h2><span class=\"font-bold\">\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h2>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-3776\" src=\"https:\/\/storage.googleapis.com\/stateless-project-turtle\/2019\/12\/74d6dae2-04.jpg\" alt=\"\u7a0e\u91d1\u8a08\u7b97\" width=\"640\" height=\"427\" srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/uploads\/sites\/2\/2019\/12\/74d6dae2-04.jpg 640w, https:\/\/so-zo-ku.com\/article\/wp-content\/uploads\/sites\/2\/2019\/12\/74d6dae2-04-300x200.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\n<p>\u3055\u307e\u3056\u307e\u306a\u898f\u5b9a\u304c\u3042\u3063\u3066\u7a0e\u984d\u8a08\u7b97\u304c\u96e3\u3057\u3044\u306e\u304c\u76f8\u7d9a\u7a0e\u3067\u3059\u3002<\/p>\n<p>2\u5272\u52a0\u7b97\u306b\u3064\u3044\u3066\u3082\u3001\u7a0e\u984d\u8a08\u7b97\u306e\u300c\u3069\u306e\u6bb5\u968e\u3067\u300d\u300c\u4f55\u306e\u91d1\u984d\u306b2\u5272\u52a0\u7b97\u3059\u308b\u306e\u304b\u300d\u3092\u9593\u9055\u3048\u308b\u3068\u76f8\u7d9a\u7a0e\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u9593\u9055\u3048\u308b\u3068\u3001\u6e96\u5099\u3059\u3079\u304d\u7d0d\u7a0e\u8cc7\u91d1\u306e\u91d1\u984d\u3092\u52d8\u9055\u3044\u3057\u3066\u5f8c\u3005\u306b\u8cc7\u91d1\u7e70\u308a\u306b\u56f0\u3063\u305f\u308a\u3001\u7533\u544a\u5f8c\u306b\u7a0e\u52d9\u7f72\u304b\u3089\u9593\u9055\u3044\u3092\u6307\u6458\u3055\u308c\u3066\u8ffd\u5fb4\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u308c\u304b\u30892\u5272\u52a0\u7b97\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u3092\u7d39\u4ecb\u3057\u3066\u3044\u304f\u306e\u3067\u3001\u3054\u81ea\u8eab\u306e\u30b1\u30fc\u30b9\u3067\u3082\u5b9f\u969b\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span class=\"font-bold\">\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li><span class=\"font-bold\">\u7a0e\u984d\u63a7\u9664\u524d\u306e\u76f8\u7d9a\u7a0e\u984d\u00d70.2<\/span><\/li>\n<\/ul>\n<p>\u500b\u3005\u306e\u8ca1\u7523\u306e\u4fa1\u683c\u306b2\u5272\u52a0\u7b97\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u7a0e\u984d\u63a7\u9664\u524d\u306e\u7a0e\u984d\u306b0.2\u3092\u639b\u3051\u305f\u984d\u300d\u3092\u76f8\u7d9a\u7a0e\u984d\u306b\u52a0\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"font-bold\">\u8a08\u7b97\u4f8b<\/span><\/h3>\n<p>\u7d9a\u3044\u3066\u30012\u5272\u52a0\u7b97\u304c\u9069\u7528\u3055\u308c\u308b\u5177\u4f53\u7684\u306a\u76f8\u7d9a\u4e8b\u4f8b\u306e\u4e2d\u3067\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u76f8\u7d9a\u4eba\uff1a\u914d\u5076\u8005\u3068\u5144\u306e2\u4eba<\/li>\n<li>\u76f8\u7d9a\u5272\u5408\uff1a\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u3067\u3001\u914d\u5076\u80054\u5206\u306e3\u3001\u51444\u5206\u306e1<\/li>\n<li>\u907a\u7523\u7dcf\u984d\uff1a1\u51040,200\u4e07\u5186<\/li>\n<\/ul>\n<p>\u307e\u305a\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f<\/p>\n<ul>\n<li>3,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d72\u4eba\uff1d4,200\u4e07\u5186<\/li>\n<\/ul>\n<p>\u3068\u306a\u308b\u305f\u3081\u3001\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306f<\/p>\n<ul>\n<li>1\u51040,200\u4e07\u5186\uff0d4,200\u4e07\u5186\uff1d6,000\u4e07<\/li>\n<\/ul>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7dcf\u984d6,000\u4e07\u5186\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5272\u5408\u306b\u5fdc\u3058\u3066\u6309\u5206\u3059\u308b\u3068\u3001<\/p>\n<ul>\n<li>\u914d\u5076\u8005\uff1a6,000\u4e07\u5186\u00d73\/4\uff1d4,500\u4e07\u5186<\/li>\n<li>\u5144\uff1a6,000\u4e07\u5186\u00d71\/4\uff1d1,500\u4e07\u5186<\/li>\n<\/ul>\n<p>\u3067\u3042\u308a\u3001\u9069\u7528\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u7387\u306f\u4e0b\u8868\u304b\u3089\u6b21\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u914d\u5076\u8005\uff1a20%<\/li>\n<li>\u5144\uff1a15\uff05<\/li>\n<\/ul>\n<h4>\u3010\u76f8\u7d9a\u7a0e\u306e\u901f\u7b97\u8868\u3011\uff08\u5e73\u621027\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u5834\u5408\uff09<\/h4>\n<table style=\"width: 56.6577%\">\n<tbody>\n<tr>\n<td style=\"width: 59.0325%;text-align: center\" width=\"207\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u305a\u308b\u53d6\u5f97\u91d1\u984d<\/td>\n<td style=\"width: 14.4534%;text-align: center\" width=\"94\">\u7a0e\u7387<\/td>\n<td style=\"width: 30.849%;text-align: center\" width=\"132\">\u63a7\u9664\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.0325%;text-align: center\" width=\"207\">1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 14.4534%;text-align: center\" width=\"94\">10\uff05<\/td>\n<td style=\"width: 30.849%;text-align: center\" width=\"132\">\uff0d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.0325%;text-align: center\" width=\"207\">3,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 14.4534%;text-align: center\" width=\"94\">15\uff05<\/td>\n<td style=\"width: 30.849%;text-align: center\" width=\"132\">50\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.0325%;text-align: center\" width=\"207\">5,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 14.4534%;text-align: center\" width=\"94\">20\uff05<\/td>\n<td style=\"width: 30.849%;text-align: center\" width=\"132\">200\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.0325%;text-align: center\" width=\"207\">1\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 14.4534%;text-align: center\" width=\"94\">30\uff05<\/td>\n<td style=\"width: 30.849%;text-align: center\" width=\"132\">700\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.0325%;text-align: center\" width=\"207\">2\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 14.4534%;text-align: center\" width=\"94\">40\uff05<\/td>\n<td style=\"width: 30.849%;text-align: center\" width=\"132\">1,700\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.0325%;text-align: center\" width=\"207\">3\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 14.4534%;text-align: center\" width=\"94\">45\uff05<\/td>\n<td style=\"width: 30.849%;text-align: center\" width=\"132\">2,700\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.0325%;text-align: center\" width=\"207\">6\u5104\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 14.4534%;text-align: center\" width=\"94\">50\uff05<\/td>\n<td style=\"width: 30.849%;text-align: center\" width=\"132\">4,200\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.0325%;text-align: center\" width=\"207\">6\u5104\u5186\u8d85<\/td>\n<td style=\"width: 14.4534%;text-align: center\" width=\"94\">55\uff05<\/td>\n<td style=\"width: 30.849%;text-align: center\" width=\"132\">7,200\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4155.htm\">\u56fd\u7a0e\u5e81HP\u300c\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u300d<\/a><\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u984d\u306f\u305d\u308c\u305e\u308c\u6b21\u306e\u3068\u304a\u308a\u306b\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u914d\u5076\u8005\uff1a4,500\u4e07\u5186\u00d720\uff05\uff0d200\u4e07\u5186\uff1d700\u4e07\u5186<\/li>\n<li>\u5144\uff1a1,500\u4e07\u5186\u00d715\uff05\uff0d50\u4e07\u5186\uff1d175\u4e07\u5186<\/li>\n<\/ul>\n<p>\u3057\u305f\u304c\u3063\u3066\u30012\u4eba\u5408\u308f\u305b\u3066875\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>700\u4e07\u5186\uff0b175\u4e07\u5186\uff1d875\u4e07\u5186<\/li>\n<\/ul>\n<p>\u3053\u3053\u3067\u3001\u5b9f\u969b\u306e\u76f8\u7d9a\u5272\u5408\u3067\u6309\u5206\u3057\u307e\u3059\u304c\u3001\u3053\u306e\u4f8b\u3067\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u306b\u76f8\u7d9a\u3059\u308b\u305f\u3081\u3001<\/p>\n<ul>\n<li style=\"text-align: left\">\u914d\u5076\u8005\uff1a875\u4e07\u5186\u00d73\/4\uff1d656\u4e072,500\u5186<\/li>\n<li style=\"text-align: left\">\u5144\uff1a875\u4e07\u5186\u00d71\/4\uff1d218\u4e077,500\u5186<\/li>\n<\/ul>\n<p>\u914d\u5076\u8005\u306f\u7a0e\u984d\u306e\u8efd\u6e1b\u5236\u5ea6\u306e\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u306a\u306e\u3067\u3001\u5168\u984d\u63a7\u9664\u3055\u308c\u3066\u7a0e\u984d\u306f0\u5186\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5144\u306f2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3067\u3042\u308b\u305f\u3081\u3001\u7a0e\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>218\u4e077,500\u5186\u00d71.2\uff1d262\u4e075,000\u5186<\/li>\n<\/ul>\n<div class=\"post-infeed-banner\" style=\"text-align:center;\">\n  <a href=\"\/?utm_source=magazine&utm_medium=referral&utm_campaign=wp-json_wp_v2_posts_3770__banner_3\"\n     target=\"_blank\"\n     class=\"real-estate-link infeed-banner\">\n    <picture>\n      <source media=\"(max-width: 768px)\"\n      srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-sp-banner@2x.png 2x, https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-sp-banner.png 1x\">\n      <img srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-pc-banner@2x.png 2x, https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-pc-banner.png 1x\"\n           src=\"https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-pc-banner.png\"\n           alt=\"\u305d\u3046\u305e\u304f\u30c9\u30c3\u30c8\u30b3\u30e0 \u4e0d\u52d5\u7523\"\n           loading=\"lazy\"\n           width=\"770\"\n           height=\"348\">\n    <\/picture>\n  <\/a>\n<\/div>\n<h2><span class=\"font-bold\">\u76f8\u7d9a\u5bfe\u7b56\u3057\u30662\u5272\u52a0\u7b97\u56de\u907f\u3092\u8003\u3048\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-3777\" src=\"https:\/\/storage.googleapis.com\/stateless-project-turtle\/2019\/12\/54feeb85-05.jpg\" alt=\"\u30dd\u30a4\u30f3\u30c8\" width=\"640\" height=\"425\" srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/uploads\/sites\/2\/2019\/12\/54feeb85-05.jpg 640w, https:\/\/so-zo-ku.com\/article\/wp-content\/uploads\/sites\/2\/2019\/12\/54feeb85-05-300x200.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><br \/>\n\u76f8\u7d9a\u5bfe\u7b56\u3057\u30662\u5272\u52a0\u7b97\u3092\u56de\u907f\u3059\u308c\u3070\u3001\u5927\u304d\u306a\u7bc0\u7a0e\u52b9\u679c\u3092\u5f97\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u30012\u5272\u52a0\u7b97\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u53d6\u3063\u305f\u5bfe\u7b56\u306e\u305b\u3044\u3067\u9006\u306b\u4ed6\u306e\u898f\u5b9a\u3067\u4e0d\u5229\u306b\u306a\u308a\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u5897\u3048\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u76f8\u7d9a\u5bfe\u7b56\u30682\u5272\u52a0\u7b97\u306e\u95a2\u4fc2\u306b\u7740\u76ee\u3057\u306a\u304c\u3089\u3001\u76f8\u7d9a\u5bfe\u7b56\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u5f97\u3059\u308b\u30b1\u30fc\u30b9\u3068\u640d\u3059\u308b\u30b1\u30fc\u30b9\u3001\u76f8\u7d9a\u5bfe\u7b56\u3092\u8003\u3048\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><span class=\"font-bold\">\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u56de\u907f\u3067\u5f97\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>2\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u8005\u3092\u990a\u5b50\u306b\u3057\u3066\u30012\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u5916\u306b\u3059\u308c\u3070\u7a0e\u984d\u3092\u4f4e\u304f\u6291\u3048\u3089\u308c\u3066\u5f97\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u990a\u5b50\u7e01\u7d44\u30672\u5272\u52a0\u7b97\u56de\u907f\u3092\u884c\u3046\u969b\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u30fb\u57fa\u790e\u63a7\u9664\u984d\u3078\u306e\u5f71\u97ff\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5f71\u97ff\u304c\u306a\u3044\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306f\u5f97\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u76f8\u7d9a\u4eba\uff1a\u4eca\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u4eba\u306f\u5f1f1\u4eba\u306e\u307f\u3001\u5f1f\u306b\u306f\u5b50\uff08\u7525\uff09\u304c\u3044\u308b<\/li>\n<li>\u907a\u7523\u7dcf\u984d\uff1a1\u51040,600\u4e07\u5186<\/li>\n<li>\u76f8\u7d9a\u30b1\u30fc\u30b9A\uff1a\u5168\u3066\u306e\u8ca1\u7523\u3092\u5f1f\u304c\u76f8\u7d9a\u3057\u3001\u305d\u306e\u8ca1\u7523\u306f\u5f1f\u304b\u3089\u7525\u3078\u5168\u3066\u76f8\u7d9a\u3059\u308b<\/li>\n<li>\u76f8\u7d9a\u30b1\u30fc\u30b9B\uff1a\u7525\u3092\u990a\u5b50\u306b\u3057\u3066\u5f1f\u3078\u306e\u76f8\u7d9a\u3092\u98db\u3070\u3057\u3001\u7525\u304c\u76f4\u63a5\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b<\/li>\n<\/ul>\n<p>\u901a\u5e38\u306e\u76f8\u7d9a\u3067\u3042\u308b\u30b1\u30fc\u30b9A\u306a\u3089\u3070\u3001\u5f1f\u30fb\u7525\u3078\u306e\u8a082\u56de\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3001\u3055\u3089\u306b\u5f1f\u306f2\u5272\u52a0\u7b97\u3055\u308c\u308b\u306e\u3067\u7a0e\u984d\u304c\u5897\u3048\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u990a\u5b50\u7e01\u7d44\u306b\u3088\u308b\u76f8\u7d9a\u5bfe\u7b56\u3067\u30b1\u30fc\u30b9B\u306e\u3088\u3046\u306b2\u5272\u52a0\u7b97\u3092\u56de\u907f\u3057\u3066\u76f8\u7d9a\u56de\u6570\u30921\u56de\u306b\u6e1b\u3089\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u3069\u308c\u7a0b\u5909\u308f\u308b\u306e\u304b\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305a\u3001A\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u8a08\u7b97\u3059\u308b\u3068\u6b21\u306e\u8868\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8868\u306e\u3010\u5f1f\u3078\u306e\u76f8\u7d9a\u3011\u306e\u5217\u3092\u4e0a\u304b\u3089\u4e0b\u306b\u305f\u3069\u3063\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u6b8b\u3063\u305f\u8cc7\u7523\u984d\u304c\u3010\u5f1f\u304b\u3089\u7525\u3078\u306e\u76f8\u7d9a\u3011\u306b\u304a\u3051\u308b\u907a\u7523\u7dcf\u984d\u306b\u306a\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u540c\u69d8\u306b\u5217\u306e\u4e0a\u304b\u3089\u4e0b\u3078\u8a08\u7b97\u3059\u308b\u6d41\u308c\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f1f\u306b\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306e\u91d1\u984d\u304c\u305d\u306e\u307e\u307e\u5f1f\u304b\u3089\u7525\u3078\u306e\u907a\u7523\u7dcf\u984d\u306b\u306a\u308b\u524d\u63d0\u306f\u6975\u7aef\u3067\u3059\u304c\u3001\u8a71\u3092\u7c21\u5358\u306b\u3059\u308b\u305f\u3081\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306a\u3069\u3082\u542b\u3081\u3066\u4ed6\u5236\u5ea6\u306e\u9069\u7528\u306f\u306a\u3044\u524d\u63d0\u3067\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 70.1326%\">\n<tbody>\n<tr>\n<td style=\"text-align: center;width: 27.9322%\" width=\"126\"><span class=\"font-bold\">\u8a08\u7b97\u9805\u76ee<\/span><\/td>\n<td style=\"text-align: center;width: 40.4417%\" width=\"223\"><span class=\"font-bold\">\u3010\u5f1f\u3078\u306e\u76f8\u7d9a\u3011<\/span><\/td>\n<td style=\"text-align: center;width: 36.9804%\" width=\"217\"><span class=\"font-bold\">\u3010\u5f1f\u304b\u3089\u7525\u3078\u306e\u76f8\u7d9a\u3011<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 27.9322%\">\u907a\u7523\u7dcf\u984d\uff08\u2460\uff09<\/td>\n<td style=\"text-align: center;width: 40.4417%\" width=\"223\">1\u51040,600\u4e07\u5186<\/td>\n<td style=\"text-align: center;width: 36.9804%\" width=\"217\">8,920\u4e07\u5186\uff08\uff1d\u2464\u306e\u91d1\u984d\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 27.9322%\">\u57fa\u790e\u63a7\u9664\u984d\uff08\u2461\uff09<\/td>\n<td style=\"text-align: center;width: 40.4417%\" width=\"223\">3,600\u4e07\u5186<\/td>\n<td style=\"text-align: center;width: 36.9804%\" width=\"217\">3,600\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 27.9322%\">\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\uff08\u2462\uff09<\/td>\n<td style=\"text-align: center;width: 40.4417%\" width=\"223\">\u2460\uff0d\u2461=7,000\u4e07\u5186<\/td>\n<td style=\"text-align: center;width: 36.9804%\" width=\"217\">\u2460\uff0d\u2461\uff1d5,320\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 27.9322%\">\u9069\u7528\u7a0e\u7387<br \/>\n\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: center;width: 40.4417%\" width=\"223\">30\uff05<br \/>\n700\u4e07\u5186<\/td>\n<td style=\"text-align: center;width: 36.9804%\" width=\"217\">30\uff05<br \/>\n700\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 27.9322%\">\u76f8\u7d9a\u7a0e\u984d\uff08\u2463\uff09<\/td>\n<td style=\"text-align: center;width: 40.4417%\" width=\"223\">\uff08\u2462\u00d730\uff05\uff0d700\u4e07\u5186\uff09\u00d71.2<br \/>\n=<span class=\"font-bold\">1,680\u4e07\u5186<\/span><\/td>\n<td style=\"text-align: center;width: 36.9804%\" width=\"217\">\u2462\u00d730\uff05\uff0d700\u4e07\u5186<br \/>\n\uff1d<span class=\"font-bold\">896\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 27.9322%\">\u7d0d\u7a0e\u5f8c\u306e\u8cc7\u7523\u984d<\/td>\n<td style=\"text-align: center;width: 40.4417%\" width=\"223\">\u2460\uff0d\u2463\uff1d8,920\u4e07\u5186\uff08\u2464\uff09<\/td>\n<td style=\"text-align: center;width: 36.9804%\" width=\"217\">\u2460\uff0d\u2463\uff1d8,024\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u300c\u5f1f\u3078\u306e\u76f8\u7d9a\u300d\u300c\u5f1f\u304b\u3089\u7525\u3078\u306e\u76f8\u7d9a\u300d\u306e\u8a082\u56de\u3067\u304b\u304b\u308b\u76f8\u7d9a\u7a0e\u984d\u306e\u5408\u8a08\u306f<span class=\"font-bold\">2,576\u4e07\u5186<\/span>\uff08\uff1d1,680\u4e07\u5186+896\u4e07\u5186\uff09\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u30b1\u30fc\u30b9B\u306e\u3088\u3046\u306b\u990a\u5b50\u7e01\u7d44\u3067\u7525\u306b\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306f\u3001\u907a\u7523\u7dcf\u984d7,000\u4e07\u5186\uff081\u51040,600\u4e07\u5186\uff0d3,600\u4e07\u5186\uff09\u306b\u7a0e\u738730\u30d1\u30fc\u30bb\u30f3\u30c8\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306f<span class=\"font-bold\">2,100\u4e07\u5186<\/span>\uff08\uff1d7,000\u4e07\u5186\u00d730%\uff09\u3067\u6e08\u307f\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u304c476\u4e07\u5186\uff08\uff1d2,576\u4e07\u5186\uff0d2,100\u4e07\u5186\uff09\u3082\u5b89\u304f\u306a\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u30012\u5272\u52a0\u7b97\u56de\u907f\u306e\u305f\u3081\u306e\u990a\u5b50\u7e01\u7d44\u304c\u6709\u52b9\u306a\u76f8\u7d9a\u5bfe\u7b56\u3067\u3042\u308b\u3053\u3068\u306f\u9593\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306e\u4f8b\u306e\u3088\u3046\u306b\u990a\u5b50\u7e01\u7d44\u3067\u5f97\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u4e00\u65b9\u3001\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3068\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u304c\u6e1b\u3063\u3066\u57fa\u790e\u63a7\u9664\u984d\u304c\u4f4e\u304f\u306a\u3063\u3066\u9006\u306b\u640d\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span class=\"font-bold\">\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u56de\u907f\u3067\u640d\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>\u4eca\u5ea6\u306f\u30012\u5272\u52a0\u7b97\u56de\u907f\u306e\u305f\u3081\u306b\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3068\u3001\u9006\u306b\u76f8\u7d9a\u7a0e\u984d\u304c\u5897\u3048\u3066\u640d\u3092\u3059\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u990a\u5b50\u7e01\u7d44\u306b\u3088\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u304c\u6e1b\u3063\u3066\u57fa\u790e\u63a7\u9664\u984d\u304c\u4e0b\u304c\u308b\u70b9\u304c\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u76f8\u7d9a\u4eba\uff1a\u4eca\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u4eba\u306f\u5144\u3068\u5f1f\u306e2\u4eba\u306e\u307f<\/li>\n<li>\u907a\u7523\u7dcf\u984d\uff1a1\u51040,200\u4e07\u5186<\/li>\n<li>\u76f8\u7d9a\u30b1\u30fc\u30b9C\uff1a\u5168\u3066\u306e\u8ca1\u7523\u3092\u5144\u3068\u5f1f\u304c\u534a\u5206\u305a\u3064\u76f8\u7d9a\u3059\u308b<\/li>\n<li>\u76f8\u7d9a\u30b1\u30fc\u30b9D\uff1a\u5144\u30fb\u5f1f\u4ee5\u5916\u306e\u4eba\u3092\u990a\u5b50\u306b\u8fce\u3048\u3066\u990a\u5b501\u4eba\u304c\u76f8\u7d9a\u3059\u308b<\/li>\n<\/ul>\n<p>\u30b1\u30fc\u30b9\u306eC\u3068D\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u3001<span class=\"font-bold\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/span>\u3067\u3059\u3002<\/p>\n<p>\u30b1\u30fc\u30b9C\u3067\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u5144\u5f1f2\u4eba\u306a\u306e\u3067\u57fa\u790e\u63a7\u9664\u984d\u306f4,200\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u990a\u5b50\u7e01\u7d44\u5f8c\u306e\u30b1\u30fc\u30b9D\u3067\u306f\u3001\u5144\u5f1f\u306f\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304f\u306a\u308a\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u304c\u990a\u5b501\u4eba\u3060\u3051\u306b\u6e1b\u308b\u305f\u3081\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f3,600\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 104.32%;height: 234px\">\n<tbody>\n<tr style=\"height: 47px\">\n<td style=\"text-align: center;width: 27.911%;height: 47px\" width=\"132\"><span class=\"font-bold\">\u8a08\u7b97\u9805\u76ee<\/span><\/td>\n<td style=\"text-align: center;width: 46.7977%;height: 47px\" width=\"246\"><span class=\"font-bold\">\u3010\u30b1\u30fc\u30b9C\uff1a\u5144\u5f1f\u3078\u76f8\u7d9a\u3011<\/span><\/td>\n<td style=\"text-align: center;width: 64.3819%;height: 47px\" width=\"188\"><span class=\"font-bold\">\u3010\u30b1\u30fc\u30b9D\uff1a\u990a\u5b50\u3078\u76f8\u7d9a\u3011<\/span><\/td>\n<\/tr>\n<tr style=\"height: 23px\">\n<td style=\"text-align: center;width: 27.911%;height: 23px\" width=\"132\">\u907a\u7523\u7dcf\u984d\uff08\u2460\uff09<\/td>\n<td style=\"text-align: center;width: 46.7977%;height: 23px\" width=\"246\">1\u51040,200\u4e07\u5186<\/td>\n<td style=\"text-align: center;width: 64.3819%;height: 23px\" width=\"188\">1\u51040,200\u4e07\u5186<\/td>\n<\/tr>\n<tr style=\"height: 23px\">\n<td style=\"text-align: center;width: 27.911%;height: 23px\" width=\"132\">\u57fa\u790e\u63a7\u9664\u984d\uff08\u2461\uff09<\/td>\n<td style=\"text-align: center;width: 46.7977%;height: 23px\" width=\"246\">4,200\u4e07\u5186<\/td>\n<td style=\"text-align: center;width: 64.3819%;height: 23px\" width=\"188\">3,600\u4e07\u5186<\/td>\n<\/tr>\n<tr style=\"height: 23px\">\n<td style=\"text-align: center;width: 27.911%;height: 23px\" width=\"132\">\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\uff08\u2462\uff09<\/td>\n<td style=\"text-align: center;width: 46.7977%;height: 23px\" width=\"246\">\u2460\uff0d\u2461\uff1d6,000\u4e07\u5186<\/td>\n<td style=\"text-align: center;width: 64.3819%;height: 23px\" width=\"188\">\u2460\uff0d\u2461\uff1d6,600\u4e07\u5186<\/td>\n<\/tr>\n<tr style=\"height: 47px\">\n<td style=\"text-align: center;width: 27.911%;height: 47px\" width=\"132\">\u9069\u7528\u7a0e\u7387<br \/>\n\u63a7\u9664\u984d<\/td>\n<td style=\"text-align: center;width: 46.7977%;height: 47px\" width=\"246\">\u5144\u5f1f\u305d\u308c\u305e\u308c3,000\u4e07\u5186\u305a\u3064\u306e\u305f\u308115\uff05<br \/>\n50\u4e07\u5186<\/td>\n<td style=\"text-align: center;width: 64.3819%;height: 47px\" width=\"188\">30\uff05<br \/>\n700\u4e07\u5186<\/td>\n<\/tr>\n<tr style=\"height: 71px\">\n<td style=\"text-align: center;width: 27.911%;height: 71px\" width=\"132\">\u76f8\u7d9a\u7a0e\u984d<\/td>\n<td style=\"text-align: center;width: 46.7977%;height: 71px\" width=\"246\">\u5144\u5f1f\u305d\u308c\u305e\u308c\uff083,000\u4e07\u5186\u00d715\uff05\uff0d50\u4e07\uff09\u00d71.2\uff1d480\u4e07\u5186<br \/>\n2\u4eba\u3067480\u4e07\u5186\u00d72\u4eba\uff1d960\u4e07\u5186<\/td>\n<td style=\"text-align: center;width: 64.3819%;height: 71px\" width=\"188\">\u2462\u00d730\uff05\uff0d700\u4e07\uff1d1,280\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5144\u5f1f\u3078\u76f8\u7d9a\u3057\u3066\u3044\u308c\u3070\u30012\u5272\u52a0\u7b97\u304c\u9069\u7528\u3055\u308c\u3066\u3082\u76f8\u7d9a\u7a0e\u984d\u306f2\u4eba\u5408\u8a08\u3067960\u4e07\u5186\u3067\u3059\u304c\u3001\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\u5834\u5408\u306b\u306f2\u5272\u52a0\u7b97\u3092\u56de\u907f\u3057\u3066\u3082\u76f8\u7d9a\u7a0e\u984d\u306f1,280\u4e07\u5186\u3068\u9006\u306b\u9ad8\u304f\u306a\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u990a\u5b50\u7e01\u7d44\u306b\u3088\u3063\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u304c\u6e1b\u308b\u30b1\u30fc\u30b9\u3067\u306f\u30012\u5272\u52a0\u7b97\u56de\u907f\u3060\u3051\u3092\u76ee\u7684\u3068\u3057\u305f\u990a\u5b50\u7e01\u7d44\u306f\u6709\u52b9\u306a\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u591a\u3044\u306e\u3067\u6c17\u3092\u4ed8\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span class=\"font-bold\">\u3010\u8981\u6ce8\u610f\u3011\u76f8\u7d9a\u5bfe\u7b56\u3067\u990a\u5b50\u7e01\u7d44\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>\u990a\u5b50\u7e01\u7d44\u304c\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u306a\u30b1\u30fc\u30b9\u306f\u78ba\u304b\u306b\u3042\u308a\u307e\u3059\u304c\u3001<span class=\"font-bold\">2\u5272\u52a0\u7b97\u56de\u907f\u3060\u3051\u3092\u76ee\u7684\u3068\u3057\u3066\u990a\u5b50\u7e01\u7d44\u3092\u884c\u3046\u3068\u5f97\u3059\u308b\u5834\u5408\u3060\u3051\u3067\u306a\u304f\u640d\u3059\u308b\u5834\u5408\u3082\u3042\u308b<\/span>\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span class=\"font-bold\">\u990a\u5b50\u7e01\u7d44\u3092\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u304c\u6e1b\u308b\u3068\u57fa\u790e\u63a7\u9664\u984d\u304c\u4f4e\u304f\u306a\u308b<\/span>\u3053\u3068\u3082\u3042\u308a\u30012\u5272\u52a0\u7b97\u56de\u907f\u306b\u3088\u308b\u7bc0\u7a0e\u52b9\u679c\u4ee5\u4e0a\u306b\u9006\u306b\u76f8\u7d9a\u7a0e\u984d\u304c\u5897\u3048\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u56de\u907f\u3060\u3051\u3092\u610f\u8b58\u3057\u3066\u990a\u5b50\u7e01\u7d44\u3092\u884c\u3046\u3068\u3001\u7a0e\u984d\u304c\u9ad8\u304f\u306a\u3063\u305f\u308a\u4e89\u65cf\u306e\u539f\u56e0\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u306e\u3067\u30012\u5272\u52a0\u7b97\u4ee5\u5916\u306e\u898f\u5b9a\u3082\u542b\u3081\u3066\u76f8\u7d9a\u7a0e\u306e\u5404\u898f\u5b9a\u3092\u6b63\u3057\u304f\u8003\u616e\u3057\u3066\u76f8\u7d9a\u5bfe\u7b56\u3092\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u306a\u3069\u614e\u91cd\u306b\u691c\u8a0e\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span class=\"font-bold\">\u751f\u524d\u8d08\u4e0e\u3092\u6d3b\u7528\u3059\u308b<\/span><\/h3>\n<p>\u990a\u5b50\u7e01\u7d44\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u306e2\u5272\u52a0\u7b97\u56de\u907f\u3067\u640d\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3082\u3001\u751f\u524d\u8d08\u4e0e\u3092\u6d3b\u7528\u3057\u3066\u7bc0\u7a0e\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span class=\"font-bold\">\u8d08\u4e0e\u7a0e\u306b\u306f\u76f8\u7d9a\u7a0e\u306e\u3088\u3046\u306a2\u5272\u52a0\u7b97\u306f\u306a\u3044<\/span>\u305f\u3081\u3001\u7a0e\u984d\u304c2\u5272\u5897\u3048\u308b\u3053\u3068\u304c\u306a\u304f\u8ca1\u7523\u3092\u6b8b\u3057\u305f\u3044\u4eba\u306b\u5bfe\u3057\u3066\u751f\u524d\u304b\u3089\u8ca1\u7523\u3092\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3082\u4e00\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0110\u4e07\u5186\u4ee5\u5185\u3067\u6bce\u5e74\u8ca1\u7523\u3092\u8d08\u4e0e\u3057\u3066\u304a\u3051\u3070\u3001\u76f8\u7d9a\u6642\u306e\u8ab2\u7a0e\u5bfe\u8c61\u304c\u6e1b\u3063\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u4f4e\u304f\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306f\u76f8\u7d9a\u7a0e\u306b\u6bd4\u3079\u3066\u7a0e\u7387\u304c\u9ad8\u3044\u305f\u3081\u975e\u8ab2\u7a0e\u67a0\u4ee5\u4e0a\u306b\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u751f\u524d\u8d08\u4e0e\u3092\u6d3b\u7528\u3057\u3066\u307f\u3066\u3082\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"post-infeed-banner\" style=\"text-align:center;\">\n  <a href=\"\/?utm_source=magazine&utm_medium=referral&utm_campaign=wp-json_wp_v2_posts_3770__banner_4\"\n     target=\"_blank\"\n     class=\"real-estate-link infeed-banner\">\n    <picture>\n      <source media=\"(max-width: 768px)\"\n      srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-sp-banner@2x.png 2x, https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-sp-banner.png 1x\">\n      <img srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-pc-banner@2x.png 2x, https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-pc-banner.png 1x\"\n           src=\"https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-pc-banner.png\"\n           alt=\"\u305d\u3046\u305e\u304f\u30c9\u30c3\u30c8\u30b3\u30e0 \u4e0d\u52d5\u7523\"\n           loading=\"lazy\"\n           width=\"770\"\n           height=\"348\">\n    <\/picture>\n  <\/a>\n<\/div>\n<h2><span class=\"font-bold\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u624b\u7d9a\u304d<\/span><\/h2>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-3778\" src=\"https:\/\/storage.googleapis.com\/stateless-project-turtle\/2019\/12\/ae7dd3c2-06.jpg\" alt=\"\u7a0e\u52d9\u7f72\" width=\"640\" height=\"443\" srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/uploads\/sites\/2\/2019\/12\/ae7dd3c2-06.jpg 640w, https:\/\/so-zo-ku.com\/article\/wp-content\/uploads\/sites\/2\/2019\/12\/ae7dd3c2-06-300x208.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\n<p>\u76f8\u7d9a\u7a0e\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u7a0e\u91d1\u306f\u3001\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u306e\u4ed5\u7d44\u307f\u3060\u3051\u3067\u306a\u304f\u7533\u544a\u624b\u7d9a\u304d\u65b9\u6cd5\u307e\u3067\u542b\u3081\u3066\u7406\u89e3\u3057\u3066\u6b63\u3057\u304f\u7d0d\u7a0e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u9593\u9055\u3063\u305f\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u3068\u7f70\u5247\u3092\u79d1\u3055\u308c\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u306a\u3044\u306e\u3067\u3001<span class=\"font-bold\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/span>\u3084<span class=\"font-bold\">\u7533\u544a\u6f0f\u308c\u3092\u8d77\u3053\u3057\u305f\u5834\u5408\u306e\u5bfe\u51e6\u6cd5<\/span>\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span class=\"font-bold\">\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3067\u306f\u3001\u8a08\u7b97\u904e\u7a0b\u3084\u9069\u7528\u3059\u308b\u63a7\u9664\u5236\u5ea6\u3054\u3068\u306b\u7528\u7d19\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<p><span class=\"font-bold\">2\u5272\u52a0\u7b97\u3067\u306f\u3001\u7b2c4\u8868\u3092\u4f7f\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7a0e\u984d\u63a7\u9664\u524d\u306e\u76f8\u7d9a\u7a0e\u984d\u304c100\u4e07\u5186\u3001\u76f8\u7d9a\u7a0e\u306e\u52a0\u7b97\u91d1\u984d\u304c20\u4e07\u5186\u306e\u30b1\u30fc\u30b9\u3067\u3042\u308c\u3070\u8a18\u8f09\u65b9\u6cd5\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-3779\" src=\"https:\/\/storage.googleapis.com\/stateless-project-turtle\/2019\/12\/c821a793-07.jpg\" alt=\"\u76f8\u7d9a\u7a0e\u984d\u306e\u52a0\u7b97\u91d1\u984d\u306e\u8a08\u7b97\u66f8\" width=\"515\" height=\"417\" srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/uploads\/sites\/2\/2019\/12\/c821a793-07.jpg 515w, https:\/\/so-zo-ku.com\/article\/wp-content\/uploads\/sites\/2\/2019\/12\/c821a793-07-300x243.jpg 300w\" sizes=\"(max-width: 515px) 100vw, 515px\" \/>\n<p>\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u306e\u6c0f\u540d\u3092\u4e00\u756a\u4e0a\u306b\u8a18\u5165\u3057\u305f\u5f8c\u3001\u4e0a\u8a18\u306e2\u3064\u306e\u8d64\u67a0\u5185\u306b\u300c\u7a0e\u984d\u63a7\u9664\u524d\u306e\u76f8\u7d9a\u7a0e\u984d\u300d\u3068\u300c\u76f8\u7d9a\u7a0e\u306e\u52a0\u7b97\u91d1\u984d\u300d\u3092\u305d\u308c\u305e\u308c\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u7528\u7d19\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/r01.htm\">\u56fd\u7a0e\u5e81HP<\/a>\u304b\u3089\u3082\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u306e\u3067\u5b9f\u969b\u306b\u78ba\u8a8d\u3057\u3066\u307f\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"post-infeed-banner\" style=\"text-align:center;\">\n  <a href=\"\/?utm_source=magazine&utm_medium=referral&utm_campaign=wp-json_wp_v2_posts_3770__banner_5\"\n     target=\"_blank\"\n     class=\"real-estate-link infeed-banner\">\n    <picture>\n      <source media=\"(max-width: 768px)\"\n      srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-sp-banner@2x.png 2x, https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-sp-banner.png 1x\">\n      <img srcset=\"https:\/\/so-zo-ku.com\/article\/wp-content\/themes\/yswallow-child\/images\/magazine-pc-banner@2x.png 2x, 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sizes=\"(max-width: 640px) 100vw, 640px\" \/><br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u9593\u9055\u3048\u308b\u3068\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u3068\u3057\u3066\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u5f8c\u306b\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u3066<span class=\"font-bold\">\u5ef6\u6ede\u7a0e<\/span>\u3084<span class=\"font-bold\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/span>\u3001<span class=\"font-bold\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/span>\u3001<span class=\"font-bold\">\u91cd\u52a0\u7b97\u7a0e<\/span>\u304c\u79d1\u3055\u308c\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u3064\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7533\u544a\u671f\u9650\u5185\u306b\u7a0e\u52d9\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u3001\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3057\u3001\u7a0e\u984d\u8a08\u7b97\u3092\u9593\u9055\u3048\u3066\u904e\u5c11\u306b\u7533\u544a\u3057\u3066\u3044\u308b\u3068\u5e74\u738710\u30d1\u30fc\u30bb\u30f3\u30c8\uff0850\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306f15\u30d1\u30fc\u30bb\u30f3\u30c8\uff09\u306e\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u79d1\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u624b\u7d9a\u304d\u81ea\u4f53\u3092\u6020\u3063\u305f\u5834\u5408\u306b\u304b\u304b\u308b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u3001\u60aa\u8cea\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306b\u79d1\u3055\u308c\u308b\u91cd\u52a0\u7b97\u7a0e\u306f\u7a0e\u7387\u304c\u3055\u3089\u306b\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9ad8\u984d\u306a\u7a0e\u91d1\u3092\u8ffd\u5fb4\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u6b63\u3057\u304f\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3><span class=\"font-bold\">\u6ce8\u610f\u70b9\u2460\uff1a\u7533\u544a\u6f0f\u308c\u3057\u306a\u3044<\/span><\/h3>\n<p>\u76f8\u7d9a\u306f\u3001\u4e00\u751f\u306b\u4f55\u5ea6\u3082\u7d4c\u9a13\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3060\u304b\u3089\u3053\u305d\u3001\u7533\u544a\u30df\u30b9\u3092\u8d77\u3053\u3059\u4eba\u304c\u591a\u3044\u7a0e\u91d1\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306f\u5927\u5207\u306a\u4eba\u304c\u6b8b\u3057\u3066\u304f\u308c\u305f\u8cb4\u91cd\u306a\u8cc7\u7523\u3067\u3042\u308a\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u3088\u3063\u3066\u907a\u7523\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u306f\u4f55\u3068\u3057\u3066\u3082\u907f\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u7a0e\u52d9\u7f72\u306b\u3088\u308b\u8abf\u67fb\u3092\u53d7\u3051\u3001\u7533\u544a\u6f0f\u308c\u306a\u3069\u306e\u9055\u53cd\u3092\u6307\u6458\u3055\u308c\u308b\u4ef6\u6570\u306f\u5e74\u95931\u4e07\u4ef6\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u30df\u30b9\u304c\u591a\u3044\u7a0e\u91d1\u3060\u304b\u3089\u3053\u305d\u7a0e\u52d9\u7f72\u3082\u3057\u3063\u304b\u308a\u3068\u8abf\u67fb\u3057\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u65b9\u6cd5\u306a\u3069\u304c\u308f\u304b\u3089\u305a\u4e0d\u5b89\u306a\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/information\/release\/kokuzeicho\/2018\/sozoku_chosa\/index.htm\">\u56fd\u7a0e\u5e81HP\u300c\u5e73\u621029\u4e8b\u52d9\u5e74\u5ea6\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u8abf\u67fb\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u300d<\/a><\/p>\n<h3><span class=\"font-bold\">\u6ce8\u610f\u70b9\u2461\uff1a\u7533\u544a\u6f0f\u308c\u3057\u305f\u5834\u5408\u306f\u4fee\u6b63\u7533\u544a\u3059\u308b<\/span><\/h3>\n<p>\u7533\u544a\u5f8c\u306b\u4e07\u304c\u4e00\u9593\u9055\u3044\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306f\u30011\u65e5\u3067\u3082\u65e9\u304f<span class=\"font-bold\">\u4fee\u6b63\u7533\u544a<\/span>\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>2\u5272\u52a0\u7b97\u306e\u8003\u616e\u6f0f\u308c\u3084\u8ab2\u7a0e\u5bfe\u8c61\u8ca1\u7523\u306e\u628a\u63e1\u6f0f\u308c\u304c\u767a\u899a\u3057\u3066\u7d50\u679c\u7684\u306b\u904e\u5c11\u7533\u544a\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001<span class=\"font-bold\">\u7a0e\u52d9\u7f72\u306b\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u306b\u4fee\u6b63\u7533\u544a\u3092\u884c\u3048\u3070\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u7a0e\u7387\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 81.4714%;height: 127px\">\n<tbody>\n<tr style=\"height: 58px\">\n<td style=\"width: 62.0758%;text-align: center;height: 58px\" colspan=\"2\"><span class=\"font-bold\">\u4fee\u6b63\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/span><\/td>\n<td style=\"width: 15.8464%;text-align: center;height: 58px\" width=\"69\"><span class=\"font-bold\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/td>\n<td style=\"width: 37.0907%;text-align: center;height: 58px\" width=\"65\"><span class=\"font-bold\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/td>\n<\/tr>\n<tr style=\"height: 23px\">\n<td style=\"width: 62.0758%;text-align: center;height: 23px\" colspan=\"2\">\u7a0e\u52d9\u7f72\u306e\u6307\u6458\u524d\u306b\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u7533\u544a<\/td>\n<td style=\"width: 15.8464%;text-align: center;height: 23px\" width=\"69\">0\uff05<\/td>\n<td style=\"width: 37.0907%;text-align: center;height: 23px\" width=\"65\">5\uff05<\/td>\n<\/tr>\n<tr style=\"height: 23px\">\n<td style=\"width: 27.6589%;text-align: center;height: 46px\" rowspan=\"2\">\u7a0e\u52d9\u7f72\u306e\u6307\u6458\u5f8c\u306b\u4fee\u6b63\u7533\u544a<\/td>\n<td style=\"width: 34.4169%;text-align: center;height: 23px\">\u7d0d\u4ed8\u7a0e\u984d\u306e\u3046\u306150\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td style=\"width: 15.8464%;text-align: center;height: 23px\" width=\"69\">10\uff05<\/td>\n<td style=\"width: 37.0907%;text-align: center;height: 23px\" width=\"65\">15\uff05<\/td>\n<\/tr>\n<tr style=\"height: 23px\">\n<td style=\"width: 34.4169%;text-align: center;height: 23px\">\u7d0d\u4ed8\u7a0e\u984d\u306e\u3046\u306150\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/td>\n<td style=\"width: 15.8464%;text-align: center;height: 23px\" width=\"69\">15\uff05<\/td>\n<td style=\"width: 37.0907%;text-align: center;height: 23px\" width=\"65\">20\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7a0e\u52d9\u7f72\u6307\u6458\u306e\u300c\u524d\u304b\u5f8c\u304b\u300d\u3067\u9069\u7528\u7a0e\u7387\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9593\u9055\u3044\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<div class=\"post-infeed-banner\" style=\"text-align:center;\">\n  <a href=\"\/?utm_source=magazine&utm_medium=referral&utm_campaign=wp-json_wp_v2_posts_3770__banner_6\"\n     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