{"id":11286,"date":"2022-07-05T17:46:12","date_gmt":"2022-07-05T08:46:12","guid":{"rendered":"https:\/\/ummkt.com\/blog\/?p=11286"},"modified":"2022-07-05T17:46:12","modified_gmt":"2022-07-05T08:46:12","slug":"%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%ae%e5%bf%85%e8%a6%81%e6%9b%b8%e9%a1%9e%e3%82%92%e8%a7%a3%e8%aa%ac%ef%bc%81%e7%94%b3%e5%91%8a%e4%b8%8d%e8%a6%81%e3%81%aa%e3%82%b1%e3%83%bc%e3%82%b9%e3%82%82","status":"publish","type":"post","link":"https:\/\/ummkt.com\/blog\/11286","title":{"rendered":"\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3092\u89e3\u8aac\uff01\u7533\u544a\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u3082\u7d39\u4ecb"},"content":{"rendered":"<p>\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u901a\u5e389\u70b9\u3082\u306e\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308a\u3001\u7279\u4f8b\u3092\u53d7\u3051\u308b\u306b\u306f\u3055\u3089\u306b\u8ffd\u52a0\u66f8\u985e\u304c\u3042\u308a\u307e\u3059\u3002<br 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decoding=\"async\" src=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4503866_m-1.jpg\" alt=\"\u78ba\u5b9a\u7533\u544a\" width=\"1200\" height=\"800\" class=\"alignnone size-full wp-image-11318\" srcset=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4503866_m-1.jpg 1200w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4503866_m-1-300x200.jpg 300w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4503866_m-1-1024x683.jpg 1024w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4503866_m-1-768x512.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u304a\u3044\u3066\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408<\/li>\n<li>\u53d6\u5f97\u8cbb\u304c\u4e0d\u660e\u306a\u5834\u5408<\/li>\n<li>\u7279\u4f8b\u3067\u7d0d\u7a0e\u984d\u304c\u6e1b\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u9806\u756a\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408<\/h3>\n<p>\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8b72\u6e21\u6240\u5f97\u3068\u306f\u3001<span class =\"orange_line\">\u571f\u5730\u3084\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306e\u8cbb\u7528\u3088\u308a\u3082\u3001\u9ad8\u304f\u58f2\u308c\u305f\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u5229\u76ca<\/span>\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u8b72\u6e21\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u516c\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010<span class =\"orange_line\">\u8b72\u6e21\u6240\u5f97\u3092\u6c42\u3081\u308b\u516c\u5f0f<\/span>\u3011<br \/>\n\u8b72\u6e21\u53ce\u5165\u2212\uff08\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528\uff09\uff1d\u8b72\u6e21\u6240\u5f97<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u3042\u308b\u571f\u5730\u30923,000\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u3068\u3057\u307e\u3059\u3002<br \/>\n\u305d\u306e\u571f\u5730\u306e\u53d6\u5f97\u8cbb\u306b\u306f2,000\u4e07\u5186\u3001\u8b72\u6e21\u8cbb\u7528\u306b200\u4e07\u5186\u304c\u304b\u304b\u308a\u307e\u3057\u305f\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306f\u4e0a\u8a18\u306e\u516c\u5f0f\u3067\u6c42\u3081\u308b\u3068\u3001\u8b72\u6e21\u6240\u5f97\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>3,000\u4e07\u5186\u2212\uff082,000\u4e07\u5186\uff0b200\u4e07\u5186\uff09\uff1d800\u4e07\u5186<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f800\u4e07\u5186\u306e\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u53d6\u5f97\u8cbb\u304c\u4e0d\u660e\u306a\u5834\u5408<\/h3>\n<p>\u58f2\u5374\u3059\u308b\u571f\u5730\u3084\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u8cbb\u304c\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u3068\u3044\u3046\u306e\u3082\u3001\u5148\u7956\u4f1d\u6765\u306e\u571f\u5730\u3084\u53e4\u304f\u306b\u8cfc\u5165\u3057\u305f\u571f\u5730\u3060\u3068\u3001\u53d6\u5f97\u8cbb\u304c\u308f\u304b\u3089\u306a\u3044\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u5b9f\u969b\u306e\u53d6\u5f97\u8cbb\u306b\u304b\u304b\u308f\u3089\u305a\u3001<span class =\"orange_line\">\u8b72\u6e21\u53ce\u5165\u306e5%\u76f8\u5f53\u3092\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u8a08\u7b97<\/span>\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u53d6\u5f97\u8cbb\u304c\u4e0d\u660e\u306a\u571f\u5730\u30921,000\u4e07\u5186\u3067\u58f2\u3063\u305f\u5834\u5408\u306f\u3001\u53d6\u5f97\u8cbb\u306f1,000\u4e07\u5186\u306e5%\u3067\u3042\u308b50\u4e07\u5186\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u306f\u3001\u304b\u306a\u308a\u5c0f\u3055\u306a\u91d1\u984d\u306b\u306a\u308b\u305f\u3081\u3001\u8b72\u6e21\u8cbb\u7528\u3092\u30d7\u30e9\u30b9\u3057\u3066\u3082\u5229\u76ca\u304c\u51fa\u308b\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>\u7279\u4f8b\u3067\u7d0d\u7a0e\u984d\u304c\u6e1b\u308b\u5834\u5408<\/h3>\n<p>\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u969b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u300c\u7279\u4f8b\u300d\u304c\u9069\u7528\u3055\u308c\u3001\u7d0d\u7a0e\u984d\u304c\u6e1b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u7279\u4f8b\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3001\u7d0d\u7a0e\u984d\u304c\u305f\u3068\u30480\u5186\u3067\u3042\u3063\u3066\u3082\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u306e\u304c\u7fa9\u52d9\u3067\u3059\u3002<\/p>\n<p><span class =\"orange_line\">\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7279\u4f8b<\/span>\u306b\u306f\u3001\u305f\u3068\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u63a7\u9664\u306e\u7279\u4f8b<\/li>\n<li>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/li>\n<li>\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u300c\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u63a7\u9664\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306f\u3001\u8b72\u6e21\u6240\u5f97\u3092\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"\/\/af.moshimo.com\/af\/c\/click?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697&#038;guid=ON\" target=\"_blank\" rel=\"noopener sponsored\" class=\"button\"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/i.moshimo.com\/af\/i\/impression?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697\" width=\"1\" height=\"1\" style=\"border:none;\">\u571f\u5730\u58f2\u5374\u3092\u898b\u7a4d\u3082\u308b<\/a><\/p>\n<h2>\u8b72\u6e21\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u4e0d\u8981<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/24099408_m-1.jpg\" alt=\"\u304a\u91d1\u3000\u8a08\u7b97\u6a5f\" width=\"1200\" height=\"896\" class=\"alignnone size-full wp-image-11319\" srcset=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/24099408_m-1.jpg 1200w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/24099408_m-1-300x224.jpg 300w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/24099408_m-1-1024x765.jpg 1024w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/24099408_m-1-768x573.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" 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=\"orange_line\">\u8b72\u6e21\u640d\u5931\u304c\u51fa\u305f\u3068\u3057\u3066\u3082\u78ba\u5b9a\u7533\u544a\u3059\u308b\u306e\u304c\u57fa\u672c<\/span>\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3370.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3390.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u306a\u304a\u4e0a\u8a18\u306e\u7279\u4f8b\u306b\u95a2\u3057\u3066\u306f\u3001\u5f8c\u306e\u300c\u3010\u8ffd\u52a0\u3067\u5fc5\u8981\u3011\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u66f8\u985e\u300d\u306e\u9805\u76ee\u3067\u3001\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"\/\/af.moshimo.com\/af\/c\/click?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697&#038;guid=ON\" target=\"_blank\" rel=\"noopener sponsored\" class=\"button\"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/i.moshimo.com\/af\/i\/impression?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697\" width=\"1\" height=\"1\" style=\"border:none;\">\u571f\u5730\u58f2\u5374\u3092\u898b\u7a4d\u3082\u308b<\/a><\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/mortgage-g65bac8478_1920-1.jpg\" alt=\"\u5bb6\u3000\u66f8\u985e\" width=\"1200\" height=\"801\" class=\"alignnone size-full wp-image-11320\" srcset=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/mortgage-g65bac8478_1920-1.jpg 1200w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/mortgage-g65bac8478_1920-1-300x200.jpg 300w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/mortgage-g65bac8478_1920-1-1024x684.jpg 1024w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/mortgage-g65bac8478_1920-1-768x513.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u304a\u3051\u308b\u3001\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e3\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ol>\n<li>\u5fc5\u8981\u66f8\u985e\u306e\u53ce\u96c6\u30fb\u8a18\u5165<\/li>\n<li>2\u670816\u65e5\u301c3\u670815\u65e5\u306b\u7533\u544a<\/li>\n<li>\u7d0d\u7a0e\u307e\u305f\u306f\u9084\u4ed8\u3092\u53d7\u3051\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u9806\u756a\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1\uff1a\u5fc5\u8981\u66f8\u985e\u306e\u53ce\u96c6\u30fb\u8a18\u5165<\/h3>\n<p>\u307e\u305a\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3092\u96c6\u3081\u3066\u8a18\u5165\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u306f<span class =\"orange_line\">2\u670816\u65e5\u301c3\u670815\u65e5<\/span>\u307e\u3067\u306e\u305f\u3081\u30011\u6708\u304f\u3089\u3044\u304b\u3089\u4f59\u88d5\u3092\u3082\u3063\u3066\u6e96\u5099\u3059\u308c\u3070\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u7533\u544a\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u305d\u306e\u4ed6\u306e\u5fc5\u8981\u66f8\u985e\u3084\u7279\u4f8b\u3092\u53d7\u3051\u308b\u969b\u306b\u5fc5\u8981\u306a\u8ffd\u52a0\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u3010\u8ffd\u52a0\u3067\u5fc5\u8981\u3011\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u66f8\u985e\u300d\u306e\u9805\u76ee\u3067\u8a73\u3057\u304f\u5f8c\u8ff0\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>2\uff1a2\u670816\u65e5\u301c3\u670815\u65e5\u306b\u78ba\u5b9a\u7533\u544a<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u3001\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u7fcc\u5e74\u306e2\u670816\u65e5\u301c3\u670815\u65e5\u307e\u3067\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u7a0e\u52d9\u7f72\u7a93\u53e3<\/li>\n<li>\u90f5\u9001<\/li>\n<li>e-Tax\uff08\u96fb\u5b50\u7533\u544a\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u3001\u6e96\u5099\u3057\u305f\u66f8\u985e\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u304a\u3059\u3059\u3081\u306e\u7533\u544a\u65b9\u6cd5\u306f\u3001\u30b9\u30de\u30db\u3084PC\u304b\u3089\u7c21\u5358\u306b\u7533\u544a\u3067\u304d\u308b<span class =\"orange_line\">e-Tax<\/span>\u3067\u3059\u3002<\/p>\n<h3>3\uff1a\u7d0d\u7a0e\u307e\u305f\u306f\u9084\u4ed8\u3092\u53d7\u3051\u308b<\/h3>\n<p>\u7d0d\u7a0e\u306f\u3001<span class =\"orange_line\">\u78ba\u5b9a\u7533\u544a\u3068\u540c\u3058\u304f3\u670815\u65e5\u307e\u3067<\/span>\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u7a0e\u91d1\u3092\u7d0d\u3081\u306a\u304b\u3063\u305f\u308a\u9045\u308c\u305f\u308a\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u7121\u7533\u544a\u8ab2\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u5fd8\u308c\u305a\u306b\u7d0d\u7a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u9084\u4ed8\u91d1\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8a18\u5165\u3057\u305f\u9280\u884c\u53e3\u5ea7\u306b\u5f8c\u65e5\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"\/\/af.moshimo.com\/af\/c\/click?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697&#038;guid=ON\" target=\"_blank\" rel=\"noopener sponsored\" class=\"button\"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/i.moshimo.com\/af\/i\/impression?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697\" width=\"1\" height=\"1\" style=\"border:none;\">\u571f\u5730\u58f2\u5374\u3092\u898b\u7a4d\u3082\u308b<\/a><\/p>\n<h2>\u3010\u5fc5\u305a\u5fc5\u8981\u3011\u571f\u5730\u58f2\u5374\u306b\u304a\u3051\u308b\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e9\u3064<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4218997_m-1.jpg\" alt=\"\u78ba\u5b9a\u7533\u544a\u3000\u5bb6\" width=\"1200\" height=\"800\" class=\"alignnone size-full wp-image-11321\" srcset=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4218997_m-1.jpg 1200w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4218997_m-1-300x200.jpg 300w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4218997_m-1-1024x683.jpg 1024w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4218997_m-1-768x512.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u3001\u8ab0\u3067\u3082\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e9\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<table>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<th>\u5165\u624b\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u78ba\u5b9a\u7533\u544a\u66f8B\u69d8\u5f0f\uff08\u7b2c\u4e00\u8868\uff09<\/td>\n<td rowspan=\"3\">\u7a0e\u52d9\u7f72\u30fb\u56fd\u7a0e\u5e81HP<\/td>\n<\/tr>\n<tr>\n<td>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8<\/td>\n<\/tr>\n<tr>\n<td>\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/td>\n<td>\u6cd5\u52d9\u5c40<\/td>\n<\/tr>\n<tr>\n<td>\u8b72\u6e21\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5199\u3057<\/td>\n<td rowspan=\"5\">\u81ea\u5206\u3067\u6e96\u5099<\/td>\n<\/tr>\n<tr>\n<td>\u8b72\u6e21\u8cbb\u7528\u306e\u9818\u53ce\u66f8\u306e\u5199\u3057<\/td>\n<\/tr>\n<tr>\n<td>\u53d6\u5f97\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5199\u3057<\/td>\n<\/tr>\n<tr>\n<td>\u53d6\u5f97\u8cbb\u7528\u306e\u9818\u53ce\u66f8\u306e\u5199\u3057<\/td>\n<\/tr>\n<tr>\n<td>\u6e90\u6cc9\u5fb4\u53ce\u7968\u30fb\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30fb\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306a\u3069<\/td>\n<\/tr>\n<\/table>\n<p>\u305d\u308c\u305e\u308c\u306e\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u9806\u756a\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u66f8\u985e<\/h3>\n<div class=\"hikaku\">\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8B\u69d8\u5f0f\uff08\u7b2c\u4e00\u8868\uff09<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09<\/li>\n<li>\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e3\u3064\u306f\u3001\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u5f97\u305f\u8b72\u6e21\u6240\u5f97\u3092\u7533\u544a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002<br \/>\n\u3044\u305a\u308c\u3082\u8a18\u5165\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u4f59\u88d5\u3092\u6301\u3063\u3066\u5165\u624b\u3057\u8a18\u5165\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u66f8\u985e\u306f3\u7a2e\u985e\u3068\u3082\u3001<span class =\"orange_line\">\u7a0e\u52d9\u7f72\u3084\u56fd\u7a0e\u5e81\u306e\u516c\u5f0fHP\u304b\u3089\u5165\u624b\u53ef\u80fd<\/span>\u3067\u3059\u3002<\/p>\n<h3>\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/h3>\n<p>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3068\u306f\u3001\u305d\u306e\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u306e\u6240\u5728\u5730\u3084\u6240\u6709\u8005\u306a\u3069\u306e\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u305f\u8a3c\u660e\u66f8\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n<span class =\"orange_line\">\u58f2\u5374\u3057\u305f\u8cc7\u7523\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u6cd5\u52d9\u5c40\u3001\u307e\u305f\u306f\u6cd5\u52d9\u5c40\u306e\u516c\u5f0fHP<\/span>\u3067\u7533\u8acb\u3057\u3066\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u8b72\u6e21\u6642\u306e\u66f8\u985e<\/h3>\n<p>\u8b72\u6e21\u6642\u306e\u66f8\u985e\u306f\u3001\u4e0b\u8a18\u306e2\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u8b72\u6e21\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5199\u3057<\/li>\n<li>\u8b72\u6e21\u8cbb\u7528\u306e\u9818\u53ce\u66f8\u306e\u5199\u3057<\/li>\n<\/ul>\n<\/div>\n<p>\u58f2\u8cb7\u5951\u7d04\u66f8\u306f\u30b3\u30d4\u30fc\u3059\u308b\u3060\u3051\u3067\u3059\u304c\u3001<span class =\"orange_line\">\u9818\u53ce\u66f8\u306f\u610f\u8b58\u3057\u3066\u96c6\u3081\u3066\u304a\u304b\u306a\u3044\u3068\u5f8c\u3005\u5f8c\u6094\u3059\u308b<\/span>\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u8981\u6ce8\u610f\u3067\u3059\u3002<br \/>\n\u8cc7\u7523\u3092\u8b72\u6e21\u3059\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u300c<span class =\"orange_line\">\u8b72\u6e21\u8cbb\u7528<\/span>\u300d\u3068\u3044\u3044\u3001\u8b72\u6e21\u8cbb\u7528\u304c\u5927\u304d\u3044\u307b\u3069\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u88dc\u4fee\u8cbb\u3084\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u3001\u8b72\u6e21\u8cbb\u7528\u306e\u9818\u53ce\u66f8\u306f\u6f0f\u308c\u306e\u306a\u3044\u3088\u3046\u96c6\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u53d6\u5f97\u6642\u306e\u66f8\u985e<\/h3>\n<p>\u53d6\u5f97\u6642\u306e\u66f8\u985e\u306f\u3001\u4e0b\u8a18\u306e2\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u53d6\u5f97\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5199\u3057<\/li>\n<li>\u53d6\u5f97\u8cbb\u7528\u306e\u9818\u53ce\u66f8\u306e\u5199\u3057<\/li>\n<\/ul>\n<\/div>\n<p>\u58f2\u5374\u3057\u305f\u8cc7\u7523\u3092\u8cb7\u3063\u305f\u6642\u306b\u5165\u624b\u3059\u308b\u66f8\u985e\u30fb\u9818\u53ce\u66f8\u3067\u3042\u308b\u305f\u3081\u3001\u58f2\u308b\u6642\u306b\u898b\u3064\u304b\u3089\u306a\u3044\u3053\u3068\u3082\u591a\u304f\u3001\u6700\u60aa\u306a\u304f\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305f\u3060\u3057\u3001<span class =\"orange_line\">\u3057\u3063\u304b\u308a\u66f8\u985e\u304c\u3042\u3063\u305f\u5834\u5408\u3068\u6bd4\u3079\u3066\u7d0d\u7a0e\u984d\u304c\u9ad8\u304f\u306a\u308b<\/span>\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u306e\u305f\u3081\u3001\u3067\u304d\u308b\u3060\u3051\u63a2\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u305d\u3057\u3066\u3001\u3064\u304e\u306b\u571f\u5730\u3084\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u306f\u3001\u66f8\u985e\u3092\u3057\u3063\u304b\u308a\u4fdd\u7ba1\u3057\u3066\u5f8c\u3005\u5f8c\u6094\u304c\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"\/\/af.moshimo.com\/af\/c\/click?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697&#038;guid=ON\" target=\"_blank\" rel=\"noopener sponsored\" class=\"button\"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/i.moshimo.com\/af\/i\/impression?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697\" width=\"1\" height=\"1\" style=\"border:none;\">\u571f\u5730\u58f2\u5374\u3092\u898b\u7a4d\u3082\u308b<\/a><\/p>\n<h2>\u3010\u8ffd\u52a0\u3067\u5fc5\u8981\u3011\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/24184158_m-1.jpg\" alt=\"\u5bb6\u3000\u8a08\u7b97\u6a5f\" width=\"1200\" height=\"896\" class=\"alignnone size-full wp-image-11322\" srcset=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/24184158_m-1.jpg 1200w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/24184158_m-1-300x224.jpg 300w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/24184158_m-1-1024x765.jpg 1024w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/24184158_m-1-768x573.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001<span class =\"orange_line\">\u7279\u4f8b\u3054\u3068\u306b\u7570\u306a\u308b\u66f8\u985e\u304c\u8ffd\u52a0\u3067\u5fc5\u8981<\/span>\u3067\u3059\u3002<br \/>\n\u4e0b\u8a18\u306e6\u30d1\u30bf\u30fc\u30f3\u3054\u3068\u306b\u9069\u7528\u3067\u304d\u308b\u7279\u4f8b\u3068\u305d\u306e\u9069\u7528\u8981\u4ef6\u3001\u5fc5\u8981\u306b\u306a\u308b\u8ffd\u52a0\u66f8\u985e\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u30de\u30a4\u30db\u30fc\u30e0\u306e\u5efa\u3063\u3066\u3044\u305f\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5834\u5408<\/li>\n<li>\u76f8\u7d9a\u7a0e\u3092\u6255\u3063\u305f\u5834\u5408<\/li>\n<li>\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u53d6\u308a\u58ca\u3057\u3066\u58f2\u5374\u3057\u305f\u5834\u5408<\/li>\n<li>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408<\/li>\n<li>\u8b72\u6e21\u640d\u5931\u304c\u3042\u308b\u5834\u5408<\/li>\n<li>\u53ce\u7528\u7b49\u3067\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u9806\u756a\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30de\u30a4\u30db\u30fc\u30e0\u306e\u5efa\u3063\u3066\u3044\u305f\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5834\u5408<\/h3>\n<p>\u30de\u30a4\u30db\u30fc\u30e0\u306e\u5efa\u3063\u3066\u3044\u305f\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u7279\u4f8b\u306f\u3001\u4ee5\u4e0b\u306e2\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u63a7\u9664\u306e\u7279\u4f8b<\/li>\n<li>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/li>\n<\/ul>\n<\/div>\n<h4>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u63a7\u9664\u306e\u7279\u4f8b<\/h4>\n<p>\u300c\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u63a7\u9664\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3059\u308b\u3068\u3001<span class =\"orange_line\">\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u305f\u6642\u3001\u6240\u6709\u671f\u9593\u306b\u304b\u304b\u308f\u3089\u305a\u8b72\u6e21\u6240\u5f97\u3092\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e<\/span>\u306b\u3067\u304d\u307e\u3059\u3002<br \/>\n\u9069\u7528\u8981\u4ef6\u3001\u8ffd\u52a0\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u9069\u7528\u8981\u4ef6\u3011<\/p>\n<div class=\"hikaku\">\n<ol>\n<li>\u81ea\u5206\u304c\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u5c4b\u3092\u58f2\u308b\u304b\u3001\u5bb6\u5c4b\u3068\u3068\u3082\u306b\u305d\u306e\u6577\u5730\u3084\u501f\u5730\u6a29\u3092\u58f2\u308b\u3053\u3068\u3002<br \/>\n\u306a\u304a\u3001\u4ee5\u524d\u306b\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u7b49\u306e\u5834\u5408\u306b\u306f\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002<\/li>\n<li>\u58f2\u3063\u305f\u5e74\u306e\u524d\u5e74\u304a\u3088\u3073\u524d\u3005\u5e74\u306b\u3053\u306e\u7279\u4f8b\uff08\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u300d\u306b\u3088\u308a\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u307e\u3059\uff09\u307e\u305f\u306f\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u306b\u3064\u3044\u3066\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n<li>\u58f2\u3063\u305f\u5e74\u3001\u305d\u306e\u524d\u5e74\u304a\u3088\u3073\u524d\u3005\u5e74\u306b\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u63db\u3048\u3084\u30de\u30a4\u30db\u30fc\u30e0\u306e\u4ea4\u63db\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n<li>\u58f2\u3063\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u53ce\u7528\u7b49\u306e\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u306a\u3069\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n<li>\u707d\u5bb3\u306b\u3088\u3063\u3066\u6ec5\u5931\u3057\u305f\u5bb6\u5c4b\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u6577\u5730\u306b\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002<\/li>\n<li>\u58f2\u624b\u3068\u8cb7\u624b\u304c\u3001\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u7279\u5225\u306a\u95a2\u4fc2\u3067\u306a\u3044\u3053\u3068\u3002<\/li>\n<\/ol>\n<\/div>\n<table>\n<tr>\n<th>\u8ffd\u52a0\u66f8\u985e<\/th>\n<th>\u5165\u624b\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\u306a\u3069\uff08\u5c45\u4f4f\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u66f8\u985e\uff09<\/td>\n<td>\u5e02\u533a\u753a\u6751\u5f79\u6240<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3302.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81<\/a><\/p>\n<h4>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b<\/h4>\n<p>\u300c\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3059\u308b\u3068\u3001<span class =\"orange_line\">\u6240\u6709\u671f\u959310\u5e74\u4ee5\u4e0a\u306e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u305f\u6642\u306b\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u8efd\u6e1b<\/span>\u3055\u308c\u307e\u3059\u3002<br \/>\n\u9069\u7528\u8981\u4ef6\u3001\u8ffd\u52a0\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u9069\u7528\u8981\u4ef6\u3011<\/p>\n<div class=\"hikaku\">\n<ol>\n<li>\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u81ea\u5206\u304c\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u5c4b\u3092\u58f2\u308b\u304b\u3001\u5bb6\u5c4b\u3068\u3068\u3082\u306b\u305d\u306e\u6577\u5730\u3092\u58f2\u308b\u3053\u3068\u3002<\/li>\n<li>\u58f2\u3063\u305f\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u58f2\u3063\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u306e\u6240\u6709\u671f\u9593\u304c\u3068\u3082\u306b10\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<li>\u58f2\u3063\u305f\u5e74\u306e\u524d\u5e74\u304a\u3088\u3073\u524d\u3005\u5e74\u306b\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n<li>\u58f2\u3063\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u306b\u3064\u3044\u3066\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u63db\u3048\u3084\u4ea4\u63db\u306e\u7279\u4f8b\u306a\u3069\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<br \/>\n\u305f\u3060\u3057\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u3068\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306f\u3001\u91cd\u306d\u3066\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/li>\n<li>\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u300c\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u4eba\u300d\u306b\u5bfe\u3057\u3066\u58f2\u3063\u305f\u3082\u306e\u3067\u306a\u3044\u3053\u3068\u3002<\/li>\n<\/ol>\n<\/div>\n<table>\n<tr>\n<th>\u8ffd\u52a0\u66f8\u985e<\/th>\n<th>\u5165\u624b\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\u306a\u3069\uff08\u5c45\u4f4f\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u66f8\u985e\uff09<\/td>\n<td>\u5e02\u533a\u753a\u6751\u5f79\u6240<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3305.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u300c<span class =\"orange_line\">\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/span>\u300d\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n\u300c\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u4e00\u5b9a\u671f\u9593\u5185\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u3001\u76f8\u7d9a\u7a0e\u984d\u306e\u3046\u3061\u4e00\u5b9a\u91d1\u984d\u3092\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u9069\u7528\u8981\u4ef6\u3001\u8ffd\u52a0\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u9069\u7528\u8981\u4ef6\u3011<\/p>\n<div class=\"hikaku\">\n<ol>\n<li>\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u305d\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<li>\u305d\u306e\u8ca1\u7523\u3092\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u3042\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u4ee5\u5f8c3\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u8b72\u6e21\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<\/ol>\n<\/div>\n<table>\n<tr>\n<th>\u8ffd\u52a0\u66f8\u985e<\/th>\n<th>\u5165\u624b\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u8ca1\u7523\u306e\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/td>\n<td>\u7a0e\u52d9\u7f72\u30fb\u56fd\u7a0e\u5e81HP<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u30b3\u30d4\u30fc<\/td>\n<td>\u81ea\u5206\u3067\u6e96\u5099<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u53d6\u308a\u58ca\u3057\u3066\u58f2\u5374\u3057\u305f\u5834\u5408<\/h3>\n<p>\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u53d6\u308a\u58ca\u3057\u3066\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u300c<span class =\"orange_line\">\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u63a7\u9664\u306e\u7279\u4f8b<\/span>\u300d\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u63a7\u9664\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u76f8\u7d9a\u30fb\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u3001\u307e\u305f\u306f\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u305f\u6577\u5730\u306a\u3069\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad83,000\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u9069\u7528\u8981\u4ef6\u3001\u8ffd\u52a0\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u9069\u7528\u8981\u4ef6\u3011<\/p>\n<div class=\"hikaku\">\n<ol>\n<li>\u58f2\u3063\u305f\u4eba\u304c\u3001\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u304a\u3088\u3073\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u6577\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u3053\u3068\u3002<\/li>\n<li>\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002<\/li>\n<li>\u58f2\u5374\u4ee3\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u58f2\u3063\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b\u3084\u53ce\u7528\u7b49\u306e\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u306a\u3069\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n<li>\u540c\u4e00\u306e\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u307e\u305f\u306f\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u6577\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n<li>\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u4eba\u306b\u5bfe\u3057\u3066\u58f2\u3063\u305f\u3082\u306e\u3067\u306a\u3044\u3053\u3068\u3002<\/li>\n<\/ol>\n<\/div>\n<table>\n<tr>\n<th>\u8ffd\u52a0\u66f8\u985e<\/th>\n<th>\u5165\u624b\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u58f2\u5374\u8cc7\u7523\u306e\u5e02\u533a\u753a\u6751\u9577\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u7b49\u78ba\u8a8d\u66f8<\/td>\n<td>\u7a0e\u52d9\u7f72\u30fb\u56fd\u7a0e\u5e81HP<\/td>\n<\/tr>\n<tr>\n<td>\u8010\u9707\u57fa\u6e96\u9069\u5408\u8a3c\u660e\u66f8\u307e\u305f\u306f\u5efa\u8a2d\u4f4f\u5b85\u6027\u80fd\u8a55\u4fa1\u66f8\u306e\u5199\u3057\uff08\u5bb6\u5c4b\u3092\u58f2\u308b\u5834\u5408\uff09<\/td>\n<td>\u691c\u67fb\u6a5f\u95a2\u306a\u3069<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408<\/h3>\n<p>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306f\u300c<span class =\"orange_line\">\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b<\/span>\u300d\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n\u300c\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b\u300d\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u6642\u306b\u3001\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3042\u304f\u307e\u3067\u7e70\u308a\u5ef6\u3079\u3067\u3042\u308a\u3001\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u9069\u7528\u8981\u4ef6\u3001\u8ffd\u52a0\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u9069\u7528\u8981\u4ef6\u3011<\/p>\n<div class=\"hikaku\">\n<ol>\n<li>\u81ea\u5206\u304c\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u5c4b\u3092\u58f2\u308b\u304b\u3001\u5bb6\u5c4b\u3068\u3068\u3082\u306b\u305d\u306e\u6577\u5730\u3084\u501f\u5730\u6a29\u3092\u58f2\u308b\u3053\u3068\u3002<br \/>\n\u306a\u304a\u3001\u4ee5\u524d\u306b\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u7b49\u306e\u5834\u5408\u306b\u306f\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068\u3002<\/li>\n<li>\u58f2\u3063\u305f\u5e74\u3001\u305d\u306e\u524d\u5e74\u304a\u3088\u3073\u524d\u3005\u5e74\u306b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u307e\u305f\u306f\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u3082\u3057\u304f\u306f\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u306b\u3064\u3044\u3066\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<br \/>\n\u307e\u305f\u3001\u53ce\u7528\u7b49\u306e\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u306a\u3069\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u3053\u3068\u3002<\/li>\n<li>\u58f2\u3063\u305f\u30de\u30a4\u30db\u30fc\u30e0\u3068\u8cb7\u3044\u63db\u3048\u305f\u30de\u30a4\u30db\u30fc\u30e0\u306f\u3001\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u58f2\u5374\u4ee3\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u58f2\u3063\u305f\u4eba\u306e\u5c45\u4f4f\u671f\u9593\u304c10\u5e74\u4ee5\u4e0a\u3067\u3001\u304b\u3064\u3001\u58f2\u3063\u305f\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u58f2\u3063\u305f\u5bb6\u5c4b\u3084\u305d\u306e\u6577\u5730\u306e\u6240\u6709\u671f\u9593\u304c\u5171\u306b10\u5e74\u3092\u8d85\u3048\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u8cb7\u3044\u63db\u3048\u308b\u5efa\u7269\u306e\u5e8a\u9762\u7a4d\u304c50\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u8cb7\u3044\u63db\u3048\u308b\u571f\u5730\u306e\u9762\u7a4d\u304c500\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0b\u306e\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u5e74\u306e\u524d\u5e74\u304b\u3089\u7fcc\u5e74\u307e\u3067\u306e3\u5e74\u306e\u9593\u306b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u308b\u3053\u3068\u3002<\/li>\n<li>\u8cb7\u3044\u63db\u3048\u308b\u30de\u30a4\u30db\u30fc\u30e0\u304c\u3001\u8010\u706b\u5efa\u7bc9\u7269\u306e\u4e2d\u53e4\u4f4f\u5b85\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u5f97\u306e\u65e5\u4ee5\u524d25\u5e74\u4ee5\u5185\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3001\u307e\u305f\u306f\u4e00\u5b9a\u306e\u8010\u9707\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u8cb7\u3044\u63db\u3048\u308b\u30de\u30a4\u30db\u30fc\u30e0\u304c\u3001\u8010\u706b\u5efa\u7bc9\u7269\u4ee5\u5916\u306e\u4e2d\u53e4\u4f4f\u5b85\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u5f97\u306e\u65e5\u4ee5\u524d25\u5e74\u4ee5\u5185\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3001\u307e\u305f\u306f\u3001\u53d6\u5f97\u671f\u9650\u307e\u3067\u306b\u4e00\u5b9a\u306e\u8010\u9707\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u89aa\u5b50\u3084\u592b\u5a66\u306a\u3069\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u4eba\u306b\u5bfe\u3057\u3066\u58f2\u3063\u305f\u3082\u306e\u3067\u306a\u3044\u3053\u3068\u3002<\/li>\n<\/ol>\n<\/div>\n<table>\n<tr>\n<th>\u8ffd\u52a0\u66f8\u985e<\/th>\n<th>\u5165\u624b\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\u306a\u3069\uff08\u5c45\u4f4f\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u66f8\u985e\uff09<\/td>\n<td>\u5e02\u533a\u753a\u6751\u5f79\u6240<\/td>\n<\/tr>\n<tr>\n<td>\u65b0\u5c45\u306e\u571f\u5730\u30fb\u5efa\u7269\u306e\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8<\/td>\n<td>\u6cd5\u52d9\u5c40<\/td>\n<\/tr>\n<tr>\n<td>\u8010\u9707\u57fa\u6e96\u9069\u5408\u8a3c\u660e\u66f8<\/td>\n<td>\u691c\u67fb\u6a5f\u95a2\u306a\u3069<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3355.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u8b72\u6e21\u640d\u5931\u304c\u3042\u308b\u5834\u5408<\/h3>\n<p>\u8b72\u6e21\u640d\u5931\u304c\u3042\u308b\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u7279\u4f8b\u306f\u3001\u4ee5\u4e0b\u306e2\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/li>\n<li>\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/li>\n<\/ul>\n<\/div>\n<h4>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/h4>\n<p>\u300c\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3059\u308b\u3068\u3001<span class =\"orange_line\">\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u3044\u63db\u3048\u6642\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u306e\u307b\u304b\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\uff08\u640d\u76ca\u901a\u7b97\uff09<\/span>\u3067\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3082\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u8b72\u6e21\u640d\u5931\u306f\u3001\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u7e70\u8d8a\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u9069\u7528\u8981\u4ef6\u3001\u8ffd\u52a0\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u9069\u7528\u8981\u4ef6\u3011<\/p>\n<div class=\"hikaku\">\n<ol>\n<li>\u81ea\u5206\u304c\u4f4f\u3093\u3067\u3044\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u3002<br \/>\n\u306a\u304a\u3001\u4ee5\u524d\u306b\u4f4f\u3093\u3067\u3044\u305f\u30de\u30a4\u30db\u30fc\u30e0\u306e\u5834\u5408\u306b\u306f\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u8b72\u6e21\u306e\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3051\u308b\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u8cc7\u7523\uff08\u65e7\u5c45\u5b85\uff09\u3067\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u3082\u306e\u306e\u8b72\u6e21\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u707d\u5bb3\u306b\u3088\u3063\u3066\u6ec5\u5931\u3057\u305f\u5bb6\u5c4b\u3067\u5f53\u8a72\u5bb6\u5c4b\u3092\u5f15\u304d\u7d9a\u304d\u6240\u6709\u3057\u3066\u3044\u305f\u3068\u3057\u305f\u3089\u3001\u8b72\u6e21\u306e\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u5bb6\u5c4b\u306e\u6577\u5730\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u6577\u5730\u3092\u707d\u5bb3\u304c\u3042\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\uff08\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u5bb6\u5c4b\u304c\u707d\u5bb3\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u5834\u5408\u306f\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\uff09\u306b\u58f2\u308b\u3053\u3068\u3002<\/li>\n<li>\u8b72\u6e21\u306e\u5e74\u306e\u524d\u5e74\u306e1\u67081\u65e5\u304b\u3089\u58f2\u5374\u306e\u5e74\u306e\u7fcc\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u8cc7\u7523\uff08\u65b0\u5c45\u5b85\uff09\u3067\u5bb6\u5c4b\u306e\u5e8a\u9762\u7a4d\u304c50\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u3067\u3042\u308b\u3082\u306e\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u8cb7\u63db\u8cc7\u7523\uff08\u65b0\u5c45\u5b85\uff09\u3092\u53d6\u5f97\u3057\u305f\u5e74\u306e\u7fcc\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u307e\u305f\u306f\u4f9b\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u8cb7\u63db\u8cc7\u7523\uff08\u65b0\u5c45\u5b85\uff09\u3092\u53d6\u5f97\u3057\u305f\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3044\u3066\u8cb7\u63db\u8cc7\u7523\u306b\u3064\u3044\u3066\u511f\u9084\u671f\u959310\u5e74\u4ee5\u4e0a\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u6709\u3059\u308b\u3053\u3068\u3002<\/li>\n<\/ol>\n<\/div>\n<table>\n<tr>\n<th>\u8ffd\u52a0\u66f8\u985e<\/th>\n<th>\u5165\u624b\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\u306a\u3069\uff08\u5c45\u4f4f\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u66f8\u985e\uff09<\/td>\n<td>\u5e02\u533a\u753a\u6751\u5f79\u6240<\/td>\n<\/tr>\n<tr>\n<td>\u8cb7\u3044\u63db\u3048\u6642\u306e\u65b0\u5c45\u306e\u501f\u5165\u91d1\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/td>\n<td>\u9280\u884c<\/td>\n<\/tr>\n<tr>\n<td>\u65b0\u5c45\u306e\u571f\u5730\u30fb\u5efa\u7269\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/td>\n<td>\u6cd5\u52d9\u5c40<\/td>\n<\/tr>\n<tr>\n<td>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u91d1\u984d\u306e\u660e\u7d30\u66f8\uff08\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\uff09<\/td>\n<td rowspan=\"2\">\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td>\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u8a08\u7b97\u66f8<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3370.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81<\/a><\/p>\n<h4>\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/h4>\n<p>\u300c<span class =\"orange_line\">\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/span>\u300d\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u30de\u30a4\u30db\u30fc\u30e0\u306e\u58f2\u5374\u4fa1\u683c\u304c\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u3088\u308a\u3082\u9ad8\u304f\u8b72\u6e21\u640d\u5931\u304c\u51fa\u305f\u6642\u306b\u3001\u305d\u306e\u5e74\u306e\u7d66\u4e0e\u30fb\u4e8b\u696d\u6240\u5f97\u306a\u3069\u304b\u3089\u63a7\u9664\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305d\u308c\u3067\u3082\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u307e\u3067\u7e70\u8d8a\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u9069\u7528\u8981\u4ef6\u3001\u8ffd\u52a0\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u9069\u7528\u8981\u4ef6\u3011<\/p>\n<div class=\"hikaku\">\n<ol>\n<li>\u81ea\u5206\u304c\u4f4f\u3093\u3067\u3044\u308b\u30de\u30a4\u30db\u30fc\u30e0\uff08\u8b72\u6e21\u8cc7\u7523\uff09\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u3002\u306a\u304a\u3001\u4ee5\u524d\u306b\u4f4f\u3093\u3067\u3044\u305f\u30de\u30a4\u30db\u30fc\u30e0\u306e\u5834\u5408\u306b\u306f\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u3002\u307e\u305f\u3001\u3053\u306e\u8b72\u6e21\u306b\u306f\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u306a\u3069\u306e\u8b72\u6e21\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u4e0d\u52d5\u7523\u7b49\u306e\u8cb8\u4ed8\u3051\u304c\u542b\u307e\u308c\u3001\u89aa\u65cf\u7b49\u3078\u306e\u8b72\u6e21\u306f\u9664\u304b\u308c\u307e\u3059\u3002<\/li>\n<li>\u8b72\u6e21\u306e\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3051\u308b\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u30de\u30a4\u30db\u30fc\u30e0\uff08\u8b72\u6e21\u8cc7\u7523\uff09\u3067\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u3082\u306e\u306e\u8b72\u6e21\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u707d\u5bb3\u306b\u3088\u3063\u3066\u6ec5\u5931\u3057\u305f\u5bb6\u5c4b\u3067\u5f53\u8a72\u5bb6\u5c4b\u3092\u5f15\u304d\u7d9a\u304d\u6240\u6709\u3057\u3066\u3044\u305f\u3068\u3057\u305f\u3089\u3001\u8b72\u6e21\u306e\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u5bb6\u5c4b\u306e\u6577\u5730\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u6577\u5730\u3092\u707d\u5bb3\u304c\u3042\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\uff08\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u5bb6\u5c4b\u304c\u707d\u5bb3\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u5834\u5408\u306f\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\uff09\u306b\u58f2\u308b\u3053\u3068\u3002<\/li>\n<li>\u8b72\u6e21\u3057\u305f\u30de\u30a4\u30db\u30fc\u30e0\u306e\u58f2\u8cb7\u5951\u7d04\u65e5\u306e\u524d\u65e5\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u30de\u30a4\u30db\u30fc\u30e0\u306b\u4fc2\u308b\u511f\u9084\u671f\u959310\u5e74\u4ee5\u4e0a\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6b8b\u9ad8\u304c\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u4fa1\u984d\u304c\u4e0a\u8a18\uff084\uff09\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6b8b\u9ad8\u3092\u4e0b\u56de\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<\/ol>\n<\/div>\n<table>\n<tr>\n<th>\u8ffd\u52a0\u66f8\u985e<\/th>\n<th>\u5165\u624b\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\u306a\u3069\uff08\u5c45\u4f4f\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u66f8\u985e\uff09<\/td>\n<td>\u5e02\u533a\u753a\u6751\u5f79\u6240<\/td>\n<\/tr>\n<tr>\n<td>\u8b72\u6e21\u8cc7\u7523\u306e\u501f\u5165\u91d1\u6b8b\u9ad8\u8a3c\u660e\u66f8\uff08\u58f2\u8cb7\u5951\u7d04\u65e5\u524d\u65e5\u73fe\u5728\u306e\u3082\u306e\uff09<\/td>\n<td>\u9280\u884c<\/td>\n<\/tr>\n<tr>\n<td>\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u91d1\u984d\u306e\u660e\u7d30\u66f8\uff08\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\uff09<\/td>\n<td rowspan=\"2\">\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<td>\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u8a08\u7b97\u66f8<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3390.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u53ce\u7528\u7b49\u3067\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5834\u5408<\/h3>\n<p>\u53ce\u7528\u7b49\u3067\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306f\u300c<span class =\"orange_line\">\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad8 5,000\u4e07\u5186\u307e\u3067\u306e\u7279\u5225\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u7279\u4f8b<\/span>\u300d\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n\u300c\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad8 5,000\u4e07\u5186\u307e\u3067\u306e\u7279\u5225\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u7279\u4f8b\u300d\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u571f\u5730\u53ce\u7528\u6cd5\u306a\u3069\u306e\u6cd5\u5f8b\u3067\u53ce\u7528\u6a29\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u516c\u5171\u4e8b\u696d\u306e\u305f\u3081\u306b\u571f\u5730\u5efa\u7269\u3092\u58f2\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u8b72\u6e21\u76ca\u306b\u3064\u3044\u30665,000\u4e07\u5186\u307e\u3067\u306e\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u9069\u7528\u8981\u4ef6\u3001\u8ffd\u52a0\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u9069\u7528\u8981\u4ef6\u3011<\/p>\n<div class=\"hikaku\">\n<ol>\n<li>\u58f2\u3063\u305f\u571f\u5730\u5efa\u7269\u306f\u56fa\u5b9a\u8cc7\u7523\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u305d\u306e\u5e74\u306b\u516c\u5171\u4e8b\u696d\u306e\u305f\u3081\u306b\u58f2\u3063\u305f\u8cc7\u7523\u306e\u5168\u90e8\u306b\u3064\u3044\u3066\u53ce\u7528\u7b49\u306b\u4f34\u3044\u4ee3\u66ff\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n<li>\u6700\u521d\u306b\u8cb7\u53d6\u308a\u7b49\u306e\u7533\u51fa\u304c\u3042\u3063\u305f\u65e5\u304b\u30896\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u307e\u3067\u306b\u571f\u5730\u5efa\u7269\u3092\u58f2\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<li>\u516c\u5171\u4e8b\u696d\u306e\u65bd\u884c\u8005\u304b\u3089\u6700\u521d\u306b\u8cb7\u53d6\u308a\u7b49\u306e\u7533\u3057\u51fa\u3092\u53d7\u3051\u305f\u8005\uff08\u305d\u306e\u8005\u306e\u6b7b\u4ea1\u306b\u4f34\u3044\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u5f53\u8a72\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u304c\u8b72\u6e21\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<\/ol>\n<\/div>\n<table>\n<tr>\n<th>\u8ffd\u52a0\u66f8\u985e<\/th>\n<th>\u5165\u624b\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u516c\u5171\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u53d6\u308a\u7b49\u306e\u7533\u51fa\u8a3c\u660e\u66f8\u306a\u3069<\/td>\n<td>\u516c\u5171\u4e8b\u696d\u306e\u65bd\u884c\u8005<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3552.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><a href=\"\/\/af.moshimo.com\/af\/c\/click?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697&#038;guid=ON\" target=\"_blank\" rel=\"noopener sponsored\" class=\"button\"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/i.moshimo.com\/af\/i\/impression?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697\" width=\"1\" height=\"1\" style=\"border:none;\">\u571f\u5730\u58f2\u5374\u3092\u898b\u7a4d\u3082\u308b<\/a><\/p>\n<h2>\u571f\u5730\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u96c6\u3081\u308b\u969b\u306e2\u3064\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/23567365_m-1.jpg\" alt=\"\u30c1\u30a7\u30c3\u30af\" width=\"1200\" height=\"800\" class=\"alignnone size-full wp-image-11324\" srcset=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/23567365_m-1.jpg 1200w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/23567365_m-1-300x200.jpg 300w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/23567365_m-1-1024x683.jpg 1024w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/23567365_m-1-768x512.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u3067\u3001\u5fc5\u8981\u306a\u66f8\u985e\u3092\u96c6\u3081\u308b\u969b\u306b\u306f\u3001\u4ee5\u4e0b2\u3064\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u9069\u7528\u3067\u304d\u308b\u7279\u4f8b\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u3053\u3046<\/li>\n<li>\u5fc5\u8981\u66f8\u985e\u306f\u4f59\u88d5\u3092\u6301\u3063\u3066\u6e96\u5099\u3057\u3088\u3046<\/li>\n<\/ul>\n<\/div>\n<h3>\u9069\u7528\u3067\u304d\u308b\u7279\u4f8b\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u3053\u3046<\/h3>\n<p>\u571f\u5730\u3084\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u6642\u3001<span class =\"orange_line\">\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u984d\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd<\/span>\u3067\u3059\u3002<br \/>\n\u9069\u7528\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308c\u3070\u901a\u5e38\u3088\u308a\u3082\u304b\u306a\u308a\u306e\u7bc0\u7a0e\u306b\u306a\u308b\u305f\u3081\u3001\u9069\u7528\u3067\u304d\u308b\u7279\u4f8b\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3001\u3057\u3063\u304b\u308a\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u306a\u304a\u3001\u7279\u4f8b\u306b\u7533\u8acb\u3059\u308b\u305f\u3081\u306e\u9069\u7528\u8981\u4ef6\u3068\u8ffd\u52a0\u66f8\u985e\u306f\u3001\u4e0a\u8a18\u9805\u76ee\u300c\u3010\u8ffd\u52a0\u3067\u5fc5\u8981\u3011\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u66f8\u985e\u300d\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5fc5\u8981\u66f8\u985e\u306f\u4f59\u88d5\u3092\u6301\u3063\u3066\u6e96\u5099\u3057\u3088\u3046<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u306f\u3001<span class =\"orange_line\">2\u670816\u65e5\u304b\u30893\u670815\u65e5<\/span>\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u7533\u544a\u3092\u6020\u3063\u305f\u308a\u671f\u9593\u3092\u904e\u304e\u305f\u308a\u3057\u3066\u3057\u307e\u3046\u3068\u53b3\u3057\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3057\u3001\u3055\u3089\u306b\u8cbb\u7528\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u671f\u9593\u5185\u306b\u7533\u544a\u3067\u304d\u308b\u3088\u3046\u4f59\u88d5\u3092\u6301\u3063\u3066\u66f8\u985e\u306e\u6e96\u5099\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<br \/>\n\u9762\u5012\u306a\u3089\u3070\u3001\u3044\u3063\u305d<span class =\"orange_line\">\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3044\u3046\u624b\u3082<\/span>\u3042\u308a\u307e\u3059\u3002<br \/>\n10\u4e07\u5186\u307b\u3069\u3067\u4f9d\u983c\u53ef\u80fd\u306a\u305f\u3081\u3001\u5916\u6ce8\u3082\u8996\u91ce\u306b\u5165\u308c\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p><a href=\"\/\/af.moshimo.com\/af\/c\/click?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697&#038;guid=ON\" target=\"_blank\" rel=\"noopener sponsored\" class=\"button\"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/i.moshimo.com\/af\/i\/impression?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697\" width=\"1\" height=\"1\" style=\"border:none;\">\u571f\u5730\u58f2\u5374\u3092\u898b\u7a4d\u3082\u308b<\/a><\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u3089\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/23490075_m-1.jpg\" alt=\"\u7537\u6027\u3000\u8a08\u7b97\u6a5f\u3000\u6ce8\u610f\" width=\"1200\" height=\"800\" class=\"alignnone size-full wp-image-11325\" srcset=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/23490075_m-1.jpg 1200w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/23490075_m-1-300x200.jpg 300w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/23490075_m-1-1024x683.jpg 1024w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/23490075_m-1-768x512.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>\u571f\u5730\u3084\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u8b72\u6e21\u53ce\u5165\u3092\u5f97\u305f\u5834\u5408\u306f\u3001<span class =\"orange_line\">\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u306e\u304c\u7fa9\u52d9<\/span>\u3067\u3059\u3002<br \/>\n\u3082\u3057\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u3089\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u4e0e\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u7a0e\u52d9\u7f72\u306e\u8abf\u67fb\u304c\u5165\u308b<\/li>\n<li>\u9280\u884c\u306e\u878d\u8cc7\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b<\/li>\n<li>\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u308b\uff08\u8ab2\u7a0e\u73877\u301c14%\uff09<\/li>\n<li>\u7121\u7533\u544a\u8ab2\u7a0e\u304c\u8ab2\u3055\u308c\u308b\uff08\u8ab2\u7a0e\u738715\u301c20%\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u3055\u3089\u306b\u3001\u60aa\u8cea\u306a\u96a0\u853d\u306b\u306f\u91cd\u52a0\u7b97\u7a0e\uff08\u8ab2\u7a0e\u738735\u301c40%\uff09\u304c\u3001\u7d0d\u7a0e\u984d\u3092\u904e\u5c11\u306b\u7533\u544a\u3059\u308b\u3068\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\uff08\u8ab2\u7a0e\u738710%\uff09\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u306f\u9762\u5012\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u4ee5\u4e0a\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u571f\u5730\u3084\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u306f\u5fc5\u305a\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"\/\/af.moshimo.com\/af\/c\/click?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697&#038;guid=ON\" target=\"_blank\" rel=\"noopener sponsored\" class=\"button\"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/i.moshimo.com\/af\/i\/impression?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697\" width=\"1\" height=\"1\" style=\"border:none;\">\u571f\u5730\u58f2\u5374\u3092\u898b\u7a4d\u3082\u308b<\/a><\/p>\n<h2>\u571f\u5730\u58f2\u5374\u306b\u304a\u3051\u308b\u78ba\u5b9a\u7533\u544a\u306e\u66f8\u304d\u65b9<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4413250_m-1-1.jpg\" alt=\"\u78ba\u5b9a\u7533\u544a\" width=\"1200\" height=\"800\" class=\"alignnone size-full wp-image-11326\" srcset=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4413250_m-1-1.jpg 1200w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4413250_m-1-1-300x200.jpg 300w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4413250_m-1-1-1024x683.jpg 1024w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4413250_m-1-1-768x512.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u3067\u3001\u8a18\u5165\u304c\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8B\u69d8\u5f0f\uff08\u7b2c\u4e00\u8868\uff09<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09<\/li>\n<li>\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0b\u8a18\u306e\u516c\u5f0f\u3067\u8b72\u6e21\u53ce\u5165\u3092\u8a08\u7b97\u3057\u3001\u305d\u308c\u305e\u308c\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010<span class =\"orange_line\">\u8b72\u6e21\u53ce\u5165\u3092\u6c42\u3081\u308b\u516c\u5f0f<\/span>\u3011<br \/>\n\u8b72\u6e21\u53ce\u5165\u2212\uff08\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528\uff09\uff1d\u8b72\u6e21\u6240\u5f97<\/p>\n<p><a href=\"\/\/af.moshimo.com\/af\/c\/click?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697&#038;guid=ON\" target=\"_blank\" rel=\"noopener sponsored\" class=\"button\"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/i.moshimo.com\/af\/i\/impression?a_id=2818764&#038;p_id=1103&#038;pc_id=1606&#038;pl_id=16697\" width=\"1\" height=\"1\" style=\"border:none;\">\u571f\u5730\u58f2\u5374\u3092\u898b\u7a4d\u3082\u308b<\/a><\/p>\n<p>\u306a\u304a\u3001\u7d30\u304b\u3044\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u571f\u5730\u58f2\u5374\u6642\u306e\u7bc0\u7a0e\u65b9\u6cd53\u9078<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4246967_m-1.jpg\" alt=\"\u7a0e\u91d1\" width=\"1200\" height=\"849\" class=\"alignnone size-full wp-image-11328\" srcset=\"https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4246967_m-1.jpg 1200w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4246967_m-1-300x212.jpg 300w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4246967_m-1-1024x724.jpg 1024w, https:\/\/ummkt.com\/blog\/wp-content\/uploads\/2022\/06\/4246967_m-1-768x543.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306e\u7bc0\u7a0e\u306b\u306f\u3001\u4ee5\u4e0b3\u3064\u306e\u65b9\u6cd5\u304c\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u8b72\u6e21\u8cbb\u7528\u3092\u3082\u308c\u306a\u304f\u8a08\u4e0a\u3059\u308b<\/li>\n<li>\u53d6\u5f97\u8cbb\u306b\u3067\u304d\u308b\u3082\u306e\u306f\u52a0\u7b97\u3059\u308b<\/li>\n<li>\u63a7\u9664\u3084\u6e1b\u7a0e\u306b\u306a\u308b\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u9806\u756a\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8b72\u6e21\u8cbb\u7528\u3092\u3082\u308c\u306a\u304f\u8a08\u4e0a\u3059\u308b<\/h3>\n<p>\u571f\u5730\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u7bc0\u7a0e\u3059\u308b\u306b\u306f\u3001\u8b72\u6e21\u8cbb\u7528\u3092\u3082\u308c\u306a\u304f\u8a08\u4e0a\u3059\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3002<br \/>\n\u8b72\u6e21\u8cbb\u7528\u304c\u5927\u304d\u3044\u3068\u3001\u8b72\u6e21\u6240\u5f97\u304c\u6e1b\u3063\u3066\u640d\u3059\u308b\u3088\u3046\u306b\u611f\u3058\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5b9f\u969b\u306b\u306f\u8b72\u6e21\u8cbb\u7528\u304c\u5927\u304d\u3044\u307b\u3069\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u8b72\u6e21\u6642\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306f\u3067\u304d\u308b\u3060\u3051\u8a08\u4e0a\u3059\u3079\u304d\u3067\u3059\u304c\u3001\u3059\u3079\u3066\u304c\u8b72\u6e21\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u8b72\u6e21\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u57fa\u6e96\u306f\u3001\u66d6\u6627\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u300c<span class =\"orange_line\">\u8b72\u6e21\u3059\u308b\u305f\u3081\u306e\u652f\u51fa<\/span>\u300d\u3067\u3042\u308b\u3053\u3068\u304c\u5224\u65ad\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u652f\u51fa\u306f\u3001\u8b72\u6e21\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u58f2\u5374\u6642\u306b\u652f\u6255\u3063\u305f\u4ef2\u4ecb\u624b\u6570\u6599<\/li>\n<li>\u58f2\u5374\u306e\u305f\u3081\u306e\u88dc\u4fee\u8cbb\u30fb\u6e2c\u91cf\u8cbb\u30fb\u9451\u5b9a\u6599\u30fb\u5e83\u544a\u6599<\/li>\n<li>\u58f2\u8cb7\u5951\u7d04\u66f8\u306a\u3069\u306e\u5370\u7d19\u7a0e<\/li>\n<li>\u8cc3\u8cb8\u7269\u4ef6\u3092\u58f2\u5374\u3059\u308b\u305f\u3081\u306b\u501f\u5bb6\u4eba\u306b\u652f\u6255\u3063\u305f\u7acb\u3061\u9000\u304d\u6599<\/li>\n<li>\u8cb7\u4e3b\u306e\u767b\u8a18\u8cbb\u7528\uff08\u58f2\u4e3b\u304c\u8ca0\u62c5\u3057\u305f\u5834\u5408\uff09<\/li>\n<li>\u571f\u5730\u3092\u58f2\u308b\u305f\u3081\u306b\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u305f\u5834\u5408\u306b\u304b\u304b\u3063\u305f\u53d6\u308a\u58ca\u3057\u8cbb\u7528\u30fb\u640d\u5931\u984d<\/li>\n<li>\u3059\u3067\u306b\u58f2\u8cb7\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u8cc7\u7523\u3092\u3001\u3055\u3089\u306b\u6709\u5229\u306a\u6761\u4ef6\u3067\u4ed6\u306b\u58f2\u5374\u3059\u308b\u305f\u3081\u306b\u5951\u7d04\u3092\u89e3\u9664\u3057\u305f\u5834\u5408\u306e\u9055\u7d04\u91d1<\/li>\n<li>\u58f2\u5374\u306e\u4ea4\u6e09\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u4ea4\u901a\u8cbb\u30fb\u901a\u4fe1\u8cbb\u306a\u3069<\/li>\n<li>\u501f\u5730\u6a29\u58f2\u5374\u6642\u306b\u5730\u4e3b\u306e\u627f\u8afe\u3092\u3082\u3089\u3046\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u540d\u7fa9\u66f8\u63db\u6599<\/li>\n<\/ul>\n<\/div>\n<p>\u5bfe\u3057\u3066\u4e0b\u8a18\u306e\u3088\u3046\u306a\u652f\u51fa\u306f\u3001\u8b72\u6e21\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u62b5\u5f53\u6a29\u62b9\u6d88\u8cbb\u7528<\/li>\n<li>\u907a\u7523\u5206\u5272\u6642\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<\/li>\n<li>\u8b72\u6e21\u8cc7\u7523\u306e\u7dad\u6301\u7ba1\u7406\u8cbb<\/li>\n<li>\u79fb\u8ee2\u5148\u3078\u306e\u5f15\u3063\u8d8a\u3057\u4ee3<\/li>\n<li>\u79fb\u8ee2\u5148\u5bb6\u5c4b\u306e\u8cfc\u5165\u8cbb\u30fb\u4fee\u7e55\u8cbb\u306a\u3069<\/li>\n<li>\u58f2\u5374\u306b\u7121\u95a2\u4fc2\u306a\u4ea4\u901a\u8cbb\u30fb\u5bbf\u6cca\u8cbb\u30fb\u98f2\u98df\u4ee3\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u306f\u3044\u3048\u3001\u6700\u7d42\u7684\u306b\u8b72\u6e21\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u5224\u65ad\u3059\u308b\u306e\u306f\u7a0e\u52d9\u7f72\u3067\u3059\u3002<br \/>\n\u300c\u8b72\u6e21\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u306e\u306b\u3001\u3053\u306e\u652f\u51fa\u306f\u30c0\u30e1\u306a\u306e\uff1f\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308c\u3070\u3001<span class =\"orange_line\">\u7a0e\u52d9\u7f72\u306b\u78ba\u8a8d<\/span>\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u53d6\u5f97\u8cbb\u306b\u3067\u304d\u308b\u3082\u306e\u306f\u52a0\u7b97\u3059\u308b<\/h3>\n<p>\u3064\u304e\u306e\u7bc0\u7a0e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u58f2\u5374\u3059\u308b\u571f\u5730\u3084\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u3067\u304d\u308b\u3060\u3051\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u3002<br \/>\n\u8b72\u6e21\u8cbb\u7528\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u53d6\u5f97\u8cbb\u304c\u5927\u304d\u3044\u307b\u3069\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u8cbb\u7528\u306f\u300c<span class =\"orange_line\">\u5efa\u7269\u3068\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u306b\u304b\u304b\u3063\u305f\u652f\u51fa<\/span>\u300d\u3067\u3042\u308b\u3053\u3068\u304c\u6761\u4ef6\u3002<br \/>\n\u5f53\u7136\u3001\u53d6\u308a\u5916\u3057\u304c\u3067\u304d\u308b\u5bb6\u5177\u30fb\u96fb\u5316\u88fd\u54c1\u306a\u3069\u306f\u3001\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u652f\u51fa\u3067\u3042\u308c\u3070\u3001\u53d6\u5f97\u8cbb\u306b\u52a0\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"hikaku\">\n<ul>\n<li>\u4ef2\u4ecb\u624b\u6570\u6599<\/li>\n<li>\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u8cbc\u4ed8\u3057\u305f\u5370\u7d19\u7a0e<\/li>\n<li>\u767b\u9332\u514d\u8a31\u7a0e<\/li>\n<li>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/li>\n<li>\u53f8\u6cd5\u66f8\u58eb\u3078\u652f\u6255\u3063\u305f\u624b\u6570\u6599<\/li>\n<li>\u53d6\u5f97\u6642\u306e\u6e2c\u91cf\u8cbb\u30fb\u7acb\u3061\u9000\u304d\u6599\u30fb\u79fb\u8ee2\u6599<\/li>\n<li>\u5efa\u7269\u306e\u53d6\u308a\u58ca\u3057\u8cbb\u7528<\/li>\n<li>\u6574\u5730\u30fb\u57cb\u7acb\u3066\u30fb\u5730\u76db\u308a\u306e\u8cbb\u7528\u30fb\u4e0b\u6c34\u9053\u30fb\u64c1\u58c1\u306e\u8a2d\u7f6e\u8cbb\u7528\u306a\u3069<\/li>\n<li>\u5897\u6539\u7bc9\u306a\u3069\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u4e2d\u3067\u3082\u3068\u304f\u306b\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u306e\u304c\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528\u3067\u3059\u3002<br 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