{"id":6082,"date":"2026-01-22T09:00:49","date_gmt":"2026-01-22T00:00:49","guid":{"rendered":"https:\/\/www.wako-finance.co.jp\/blog\/?p=6082"},"modified":"2026-03-16T11:16:57","modified_gmt":"2026-03-16T02:16:57","slug":"%e7%b4%8d%e7%a8%8e%e8%b3%87%e9%87%91%e3%81%af%e3%81%a9%e3%81%86%e6%ba%96%e5%82%99%e3%81%99%e3%82%8b%ef%bc%9f%e8%b6%b3%e3%82%8a%e3%81%aa%e3%81%84%e3%81%a8%e3%81%8d%e3%81%ae%e5%af%be%e5%87%a6%e6%b3%95","status":"publish","type":"post","link":"https:\/\/www.wako-finance.co.jp\/blog\/archives\/6082","title":{"rendered":"\u7d0d\u7a0e\u8cc7\u91d1\u306f\u3069\u3046\u6e96\u5099\u3059\u308b\uff1f\u8db3\u308a\u306a\u3044\u3068\u304d\u306e\u5bfe\u51e6\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p><img decoding=\"async\" style=\"max-width: 560px; width: 100%; height: auto;\" src=\"https:\/\/www.wako-finance.co.jp\/blog\/wp-content\/uploads\/2026\/01\/\u3010KW\uff1a\u7d0d\u7a0e\u8cc7\u91d1\u3011\u7d0d\u7a0e\u8cc7\u91d1\u306f\u3069\u3046\u6e96\u5099\u3059\u308b\uff1f\u8db3\u308a\u306a\u3044\u3068\u304d\u306e\u5bfe\u51e6\u6cd5\u3092\u89e3\u8aac.png\" alt=\"\u30b5\u30e0\u30cd\u30a4\u30eb\" \/><\/p>\n<p>\u300c\u7d0d\u7a0e\u306e\u671f\u9650\u304c\u8feb\u3063\u3066\u3044\u308b\u306e\u306b\u3001\u624b\u5143\u306e\u73fe\u91d1\u304c\u8db3\u308a\u306a\u3044\u300d<br \/>\n\u305d\u3093\u306a\u3068\u304d\u3001\u5ef6\u6ede\u7a0e\u3084\u5dee\u3057\u62bc\u3055\u3048\u3068\u3044\u3063\u305f\u8a00\u8449\u304c\u982d\u3092\u3088\u304e\u308a\u3001\u4e0d\u5b89\u306b\u306a\u308b\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<br 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\/>\n\u72b6\u6cc1\u306b\u5408\u3063\u305f\u65b9\u6cd5\u3092\u898b\u3064\u3051\u3001\u5b89\u5fc3\u3057\u3066\u7d0d\u7a0e\u306b\u5099\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u878d\u8cc7\u5bfe\u8c61\u306b\u306a\u308a\u3084\u3059\u3044\u7d0d\u7a0e\u8cc7\u91d1\u306e\u7a2e\u985e<\/h2>\n<p>\u7d0d\u7a0e\u8cc7\u91d1\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u9762\u306f\u3001\u500b\u4eba\u3068\u6cd5\u4eba\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3067\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u878d\u8cc7\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3084\u3059\u3044\u7a0e\u91d1\u306e\u7a2e\u985e\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u7acb\u5834\u304b\u3089\u6574\u7406\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u500b\u4eba<\/h3>\n<p>\u500b\u4eba\u304c\u878d\u8cc7\u3092\u5229\u7528\u3057\u3066\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u30b1\u30fc\u30b9\u3067\u591a\u3044\u306e\u304c\u3001\u76f8\u7d9a\u7a0e\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306f\u3001\u76f8\u7d9a\u767a\u751f\u304b\u308910\u304b\u6708\u4ee5\u5185\u306b\u73fe\u91d1\u3067\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3082\u878d\u8cc7\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u53ce\u5165\u304c\u4e0d\u5b89\u5b9a\u306a\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u5e74\u91d1\u751f\u6d3b\u8005\u306b\u3068\u3063\u3066\u306f\u3001\u5e744\u56de\u306e\u7d0d\u4ed8\u306b\u5408\u308f\u305b\u3066\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u306e\u304c\u96e3\u3057\u3044\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u3053\u3046\u3057\u305f\u5834\u5408\u3001\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u7121\u62c5\u4fdd\u30ed\u30fc\u30f3\u3088\u308a\u3082\u4f4e\u91d1\u5229\u3067\u9ad8\u984d\u306e\u878d\u8cc7\u3092\u53d7\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.wako-finance.co.jp\/blog\/archives\/6147\">\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3067\u306f\u300c\u8001\u5f8c\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/a><\/p>\n<h3>\u6cd5\u4eba\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b<\/h3>\n<p>\u6cd5\u4eba\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u878d\u8cc7\u3092\u691c\u8a0e\u3059\u308b\u306e\u306f\u3001\u4e3b\u306b\u6cd5\u4eba\u7a0e\u30fb\u6240\u5f97\u7a0e\u30fb\u4e8b\u696d\u7a0e\u306a\u3069\u3067\u3059\u3002<br \/>\n\u4e8b\u696d\u304c\u9806\u8abf\u3067\u3082\u3001\u5165\u91d1\u306e\u9045\u308c\u3084\u8a2d\u5099\u6295\u8cc7\u3067\u8cc7\u91d1\u304c\u4e00\u6642\u7684\u306b\u4e0d\u8db3\u3057\u3001\u7d0d\u7a0e\u304c\u96e3\u3057\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5834\u5408\u3001\u7d0d\u7a0e\u8cc7\u91d1\u306e\u501f\u308a\u5165\u308c\u306f\u4e00\u822c\u7684\u306a\u5bfe\u5fdc\u7b56\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u540c\u69d8\u306b\u3001\u6240\u5f97\u7a0e\u3084\u4e8b\u696d\u7a0e\u306e\u7d0d\u4ed8\u6642\u671f\u306b\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u5b63\u7bc0\u3067\u58f2\u4e0a\u304c\u5909\u52d5\u3059\u308b\u696d\u7a2e\u3067\u306f\u8cc7\u91d1\u7e70\u308a\u306e\u305a\u308c\u304c\u8d77\u304d\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6d88\u8cbb\u7a0e\u306f\u9867\u5ba2\u304b\u3089\u9810\u304b\u3063\u305f\u304a\u91d1\u3092\u7d0d\u3081\u308b\u6027\u8cea\u304c\u3042\u308b\u305f\u3081\u3001\u878d\u8cc7\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u30ce\u30f3\u30d0\u30f3\u30af\u7cfb\u306e\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u306a\u3089\u3001\u62c5\u4fdd\u3084\u4e8b\u696d\u8a08\u753b\u6b21\u7b2c\u3067\u67d4\u8edf\u306b\u5bfe\u5fdc\u3057\u3066\u3082\u3089\u3048\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u304c\u306a\u3044\uff01\u76f8\u7d9a\u767a\u751f\u524d\u306b\u3067\u304d\u308b\u5bfe\u7b56<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8cc7\u91d1\u4e0d\u8db3\u306f\u3001\u76f8\u7d9a\u304c\u8d77\u304d\u3066\u304b\u3089\u6c17\u3065\u304f\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3082\u306e\u3067\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001\u76f8\u7d9a\u767a\u751f\u524d\u306b\u3067\u304d\u308b\u4e3b\u306a3\u3064\u306e\u5bfe\u7b56\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046<\/h3>\n<p>\u751f\u524d\u8d08\u4e0e\u3068\u306f\u3001\u751f\u304d\u3066\u3044\u308b\u3046\u3061\u306b\u8ca1\u7523\u3092\u5b50\u3069\u3082\u3084\u5b6b\u3078\u8b72\u308a\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u7a0e\u3092\u8efd\u304f\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n\u8d08\u4e0e\u7a0e\u306b\u306f\u5e74\u9593110\u4e07\u5186\u307e\u3067\u306e\u57fa\u790e\u63a7\u9664\u304c\u3042\u308a\u3001\u3053\u306e\u7bc4\u56f2\u5185\u306a\u3089\u975e\u8ab2\u7a0e\u3067\u8d08\u4e0e\u3067\u304d\u307e\u3059\u3002\u6bce\u5e74\u5c11\u3057\u305a\u3064\u8d08\u4e0e\u3092\u7d9a\u3051\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u8ca1\u7523\u3092\u8a08\u753b\u7684\u306b\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6559\u80b2\u8cc7\u91d1\u3084\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306a\u3069\u3001\u7279\u4f8b\u5236\u5ea6\u3092\u5229\u7528\u3059\u308c\u3070\u975e\u8ab2\u7a0e\u67a0\u3092\u5e83\u3052\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300cNo.4402\u2003\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm<\/a><br \/>\n\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300cNo.4405\u2003\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4405.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4405.htm<\/a><\/p>\n<h3>\u751f\u547d\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b<\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u3092\u6e96\u5099\u3059\u308b\u3046\u3048\u3067\u6709\u52b9\u306a\u624b\u6bb5\u3067\u3059\u3002<br \/>\n\u300c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u3042\u308a\u3001\u3053\u306e\u7bc4\u56f2\u306a\u3089\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u3001\u4fdd\u967a\u91d1\u306f\u53d7\u53d6\u4eba\u306e\u56fa\u6709\u8ca1\u7523\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u907a\u7523\u5206\u5272\u3092\u5f85\u305f\u305a\u306b\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u767a\u751f\u5f8c\u306f\u6545\u4eba\u306e\u53e3\u5ea7\u304c\u51cd\u7d50\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u4fdd\u967a\u91d1\u306a\u3089\u3059\u3050\u73fe\u91d1\u5316\u3067\u304d\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3068\u3057\u3066\u6d3b\u7528\u3057\u3084\u3059\u3044\u70b9\u304c\u9b45\u529b\u3067\u3059\u3002<br \/>\n\u7d42\u8eab\u4fdd\u967a\u306a\u3069\u76f8\u7d9a\u5bfe\u7b56\u5411\u3051\u306e\u4fdd\u967a\u3092\u9078\u3073\u3001\u81ea\u5206\u306e\u5e74\u9f62\u3084\u5bb6\u65cf\u69cb\u6210\u306b\u5408\u3046\u5185\u5bb9\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300cNo.4114\u2003\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u6b7b\u4ea1\u4fdd\u967a\u91d1\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4114.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4114.htm<\/a><\/p>\n<h3>\u7d0d\u7a0e\u6e96\u5099\u9810\u91d1\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b<\/h3>\n<p>\u7d0d\u7a0e\u6e96\u5099\u9810\u91d1\u306f\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3092\u8caf\u3081\u308b\u305f\u3081\u306e\u5c02\u7528\u53e3\u5ea7\u3067\u3059\u3002<br \/>\n\u7d0d\u7a0e\u4ee5\u5916\u3067\u306f\u5f15\u304d\u51fa\u305b\u306a\u3044\u5236\u7d04\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5229\u606f\u304c\u975e\u8ab2\u7a0e\u3067\u3001\u901a\u5e38\u3088\u308a\u9ad8\u3044\u91d1\u5229\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6bce\u6708\u5c11\u3057\u305a\u3064\u7a4d\u307f\u7acb\u3066\u3066\u304a\u3051\u3070\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u7a0e\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u3082\u5099\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u751f\u6d3b\u8cbb\u3068\u306f\u5206\u3051\u3066\u7121\u7406\u306e\u306a\u3044\u7bc4\u56f2\u3067\u7d9a\u3051\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u5bfe\u7b56\u306f\u6642\u9593\u3092\u304b\u3051\u3066\u3053\u305d\u52b9\u679c\u3092\u767a\u63ee\u3057\u307e\u3059\u3002<br \/>\n\u300c\u305d\u306e\u3046\u3061\u300d\u3068\u5148\u5ef6\u3070\u3057\u306b\u305b\u305a\u3001\u65e9\u3081\u306b\u6e96\u5099\u3092\u59cb\u3081\u308b\u3053\u3068\u304c\u5bb6\u65cf\u306e\u5b89\u5fc3\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h2>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u304c\u306a\u3044\uff01\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u3067\u304d\u308b\u5bfe\u51e6\u6cd5<\/h2>\n<p>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u304b\u3089\u7d0d\u7a0e\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u3044\u3053\u3068\u306b\u6c17\u3065\u3044\u305f\u5834\u5408\u3067\u3082\u3001\u5bfe\u51e6\u6cd5\u306f\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u6d3b\u7528\u3067\u304d\u308b3\u3064\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b<\/h3>\n<p>\u7d0d\u7a0e\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u3044\u3068\u304d\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u304c\u6700\u3082\u8fc5\u901f\u306a\u89e3\u6c7a\u7b56\u306e\u3072\u3068\u3064\u3067\u3059\u3002<br \/>\n\u300c\u7a0e\u91d1\u306f\u501f\u308a\u3066\u3067\u3082\u6255\u3048\u300d\u3068\u3044\u308f\u308c\u308b\u3088\u3046\u306b\u3001\u5ef6\u6ede\u7a0e\u306f\u5e7414.6%\u3068\u9ad8\u304f\u3001\u653e\u7f6e\u3059\u308b\u307b\u3069\u8ca0\u62c5\u304c\u5897\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u878d\u8cc7\u306e\u91d1\u5229\u306f\u5ef6\u6ede\u7a0e\u3088\u308a\u306f\u308b\u304b\u306b\u4f4e\u3044\u6c34\u6e96\u3067\u3059\u3002\u671f\u9650\u5185\u306b\u7d0d\u7a0e\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u878d\u8cc7\u3092\u53d7\u3051\u308b\u307b\u3046\u304c\u7d50\u679c\u7684\u306b\u5f97\u7b56\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u9280\u884c\u306e\u7121\u62c5\u4fdd\u30ed\u30fc\u30f3\u306f\u624b\u8efd\u3067\u3059\u304c\u3001\u878d\u8cc7\u984d\u306b\u9650\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u3059\u308c\u3070\u3001\u3088\u308a\u9ad8\u984d\u3067\u4f4e\u91d1\u5229\u306e\u878d\u8cc7\u3092\u53d7\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300cNo.9205\u2003\u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm<\/a><\/p>\n<h3>\u76f8\u7d9a\u8ca1\u7523\u3092\u58f2\u5374\u3059\u308b<\/h3>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306b\u4e0d\u52d5\u7523\u3084\u682a\u5f0f\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u308c\u3092\u58f2\u5374\u3057\u3066\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u3068\u307e\u3063\u305f\u73fe\u91d1\u3092\u5f97\u3089\u308c\u308b\u4e00\u65b9\u3067\u3001\u6ce8\u610f\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u58f2\u5374\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u5951\u7d04\u304b\u3089\u5f15\u304d\u6e21\u3057\u307e\u3067\u6570\u304b\u6708\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\uff0810\u304b\u6708\uff09\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u6025\u3044\u3067\u58f2\u308b\u3068\u5b89\u5024\u3067\u624b\u653e\u3059\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u58f2\u5374\u76ca\u304c\u51fa\u308b\u3068\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306f\u3001\u7a0e\u7406\u58eb\u3084\u4e0d\u52d5\u7523\u696d\u8005\u306b\u76f8\u8ac7\u3057\u3001\u7a0e\u91d1\u3084\u624b\u6570\u6599\u3092\u542b\u3081\u305f\u7dcf\u5408\u7684\u306a\u5224\u65ad\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5ef6\u7d0d\u30fb\u7269\u7d0d\u3059\u308b<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u304c\u9ad8\u984d\u3067\u4e00\u62ec\u3067\u306e\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u3059\u308b\u3053\u3068\u3067\u5ef6\u7d0d\u3084\u7269\u7d0d\u3068\u3044\u3046\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>\u5ef6\u7d0d<\/h4>\n<p>\u5ef6\u7d0d\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u5206\u5272\u3067\u7d0d\u3081\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u984d\u304c10\u4e07\u5186\u3092\u8d85\u3048\u3001\u4e00\u62ec\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u7533\u8acb\u3067\u304d\u307e\u3059\u3002\u62c5\u4fdd\u306e\u63d0\u4f9b\u306a\u3069\u3001\u3044\u304f\u3064\u304b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a8d\u3081\u3089\u308c\u308c\u3070\u6700\u957720\u5e74\u306e\u5206\u5272\u6255\u3044\u304c\u53ef\u80fd\u3067\u3001\u7d0d\u7a0e\u8ca0\u62c5\u3092\u8efd\u304f\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5ef6\u7d0d\u4e2d\u306f\u5e741\u301c6\uff05\u7a0b\u5ea6\u306e\u5229\u5b50\u7a0e\u304c\u304b\u304b\u308a\u3001\u671f\u9593\u304c\u9577\u3044\u307b\u3069\u7dcf\u984d\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300cNo.4211\u2003\u76f8\u7d9a\u7a0e\u306e\u5ef6\u7d0d\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4211.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4211.htm<\/a><\/p>\n<h4>\u7269\u7d0d<\/h4>\n<p>\u7269\u7d0d\u3068\u306f\u3001\u73fe\u91d1\u306e\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u8ca1\u7523\u3092\u56fd\u306b\u7d0d\u3081\u308b\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u5ef6\u7d0d\u3067\u3082\u7d0d\u7a0e\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u306e\u307f\u8a8d\u3081\u3089\u308c\u308b\u3001\u3044\u308f\u3070\u6700\u7d42\u624b\u6bb5\u3067\u3059\u3002<\/p>\n<p>\u7269\u7d0d\u3067\u304d\u308b\u8ca1\u7523\u306b\u306f\u512a\u5148\u9806\u4f4d\u304c\u3042\u308a\u3001\u56fd\u50b5\u3084\u4e0d\u52d5\u7523\u3001\u682a\u5f0f\u306a\u3069\u304c\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7ba1\u7406\u3084\u51e6\u5206\u304c\u96e3\u3057\u3044\u571f\u5730\u3084\u5171\u6709\u6301\u5206\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<br \/>\n\u307e\u305f\u3001\u8a55\u4fa1\u306f\u5e02\u5834\u4fa1\u683c\u3088\u308a\u4f4e\u304f\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u640d\u3092\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7269\u7d0d\u3084\u5ef6\u7d0d\u306f\u8981\u4ef6\u304c\u53b3\u3057\u304f\u624b\u7d9a\u304d\u3082\u8907\u96d1\u306a\u305f\u3081\u3001\u307e\u305a\u306f\u878d\u8cc7\u3084\u58f2\u5374\u306a\u3069\u3001\u307b\u304b\u306e\u65b9\u6cd5\u3092\u512a\u5148\u7684\u306b\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300cNo.4214\u2003\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4214.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4214.htm<\/a><\/p>\n<p><a href=\"https:\/\/www.wako-finance.co.jp\/blog\/archives\/6105\">\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3067\u306f\u300c\u76f8\u7d9a\u7a0e\u304c\u652f\u6255\u3048\u306a\u3044\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/a><\/p>\n<h2>\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u3082\u7d0d\u7a0e\u8cc7\u91d1\u306b\u6d3b\u7528\u53ef\u80fd\uff01<\/h2>\n<p>\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u306f\u975e\u5e38\u306b\u6709\u52b9\u306a\u9078\u629e\u80a2\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u306e\u4ed5\u7d44\u307f\u3084\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u305d\u3057\u3066\u5229\u7528\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u3068\u306f\uff1f<\/h3>\n<p>\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u306f\u3001\u6240\u6709\u3059\u308b\u571f\u5730\u3084\u5efa\u7269\u3092\u62c5\u4fdd\u306b\u8cc7\u91d1\u3092\u501f\u308a\u308b\u878d\u8cc7\u5546\u54c1\u3067\u3059\u3002<br \/>\n\u62c5\u4fdd\u304c\u3042\u308b\u5206\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u30ea\u30b9\u30af\u304c\u4f4e\u304f\u3001\u9ad8\u984d\u304b\u3064\u4f4e\u91d1\u5229\u306e\u878d\u8cc7\u3092\u53d7\u3051\u3084\u3059\u3044\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<h3>\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u306f\u539f\u5247\u3068\u3057\u3066\u4f7f\u3044\u9053\u306b\u5236\u9650\u306a\u3057<\/h3>\n<p>\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u306e\u9b45\u529b\u306f\u3001\u8cc7\u91d1\u306e\u4f7f\u3044\u9053\u306b\u5236\u9650\u304c\u307b\u3068\u3093\u3069\u306a\u3044\u3053\u3068\u3067\u3059\u3002<br \/>\n\u4f4f\u5b85\u30ed\u30fc\u30f3\u3084\u6559\u80b2\u30ed\u30fc\u30f3\u306e\u3088\u3046\u306a\u7528\u9014\u306e\u7e1b\u308a\u304c\u306a\u304f\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3084\u4e8b\u696d\u8cc7\u91d1\u306a\u3069\u5e45\u5e83\u304f\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u3059\u308c\u3070\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u8cc7\u7523\u3092\u624b\u653e\u3055\u305a\u306b\u6e08\u3080\u3067\u3057\u3087\u3046\u3002<br \/>\n\u5c06\u6765\u306e\u4fa1\u683c\u4e0a\u6607\u3092\u5f85\u3063\u3066\u304b\u3089\u58f2\u5374\u3059\u308b\u3001\u3068\u3044\u3063\u305f\u67d4\u8edf\u306a\u5bfe\u5fdc\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u306b\u306f\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u3046\u3048\u3067\u5927\u304d\u306a\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u9ad8\u984d\u878d\u8cc7\u3092\u53d7\u3051\u3084\u3059\u3044\u3053\u3068\uff1a\u7121\u62c5\u4fdd\u30ed\u30fc\u30f3\u304c\u6570\u767e\u4e07\u5186\u898f\u6a21\u306a\u306e\u306b\u5bfe\u3057\u3001\u62c5\u4fdd\u4ed8\u304d\u306a\u3089\u6570\u5343\u4e07\u5186\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f1\u5104\u5186\u8d85\u3082\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<li>\u91d1\u5229\u304c\u4f4e\u3081\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\uff1a\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u306e\u91d1\u5229\u306f\u3001\u4e00\u822c\u7684\u306b\u5e742\u301c10\uff05\u7a0b\u5ea6\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u6700\u957730\u5e74\u306a\u3069\u9577\u671f\u306e\u8fd4\u6e08\u8a08\u753b\u3092\u7acb\u3066\u3089\u308c\u308b\u305f\u3081\u3001\u6708\u3005\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3084\u3059\u3044\u70b9\u3082\u9b45\u529b\u3067\u3059\u3002<\/li>\n<li>\u30ce\u30f3\u30d0\u30f3\u30af\u7cfb\u3067\u306f\u5be9\u67fb\u304c\u67d4\u8edf\uff1a\u9280\u884c\u3067\u96e3\u3057\u3044\u30b1\u30fc\u30b9\u3067\u3082\u3001\u4e0d\u52d5\u7523\u306e\u4fa1\u5024\u3084\u8fd4\u6e08\u8a08\u753b\u6b21\u7b2c\u3067\u878d\u8cc7\u304c\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3>\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u306b\u306f\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6700\u5927\u306e\u30ea\u30b9\u30af\u306f\u3001\u8fd4\u6e08\u304c\u6ede\u308b\u3068\u62c5\u4fdd\u306e\u4e0d\u52d5\u7523\u3092\u5931\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3067\u3059\u3002\u76f8\u7d9a\u3057\u305f\u5bb6\u3084\u571f\u5730\u3092\u62c5\u4fdd\u306b\u3059\u308b\u5834\u5408\u306f\u3001\u7121\u7406\u306e\u306a\u3044\u8fd4\u6e08\u8a08\u753b\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u5be9\u67fb\u3084\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u3001\u62b5\u5f53\u6a29\u8a2d\u5b9a\u306a\u3069\u306e\u624b\u7d9a\u304d\u304c\u3042\u308b\u305f\u3081\u3001\u878d\u8cc7\u307e\u3067\u306b1\u301c3\u9031\u9593\u307b\u3069\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u30ce\u30f3\u30d0\u30f3\u30af\u7cfb\u3067\u306f\u6700\u77ed2\u301c3\u65e5\u3067\u878d\u8cc7\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308a\u3001\u7d0d\u7a0e\u671f\u9650\u304c\u8feb\u308b\u969b\u306f\u30b9\u30d4\u30fc\u30c9\u5bfe\u5fdc\u306e\u91d1\u878d\u6a5f\u95a2\u3092\u9078\u3076\u306e\u304c\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u4e8b\u52d9\u624b\u6570\u6599\u3084\u767b\u8a18\u8cbb\u7528\u306a\u3069\u306e\u8af8\u7d4c\u8cbb\u3082\u767a\u751f\u3057\u307e\u3059\u3002\u501f\u5165\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u7dcf\u30b3\u30b9\u30c8\u3092\u898b\u8d8a\u3057\u3066\u8a08\u753b\u3092\u7acb\u3066\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u5229\u7528\u306e\u6d41\u308c<\/h3>\n<p>\u4e0d\u52d5\u7523\u62c5\u4fdd\u30ed\u30fc\u30f3\u306e\u4e3b\u306a\u6d41\u308c\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\uff11\uff0e\u91d1\u878d\u6a5f\u95a2\u3078\u76f8\u8ac7\u30fb\u7533\u3057\u8fbc\u307f\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3084\u96fb\u8a71\u3067\u4eee\u5be9\u67fb\u3092\u7533\u3057\u8fbc\u3080\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u969b\u3001\u5e0c\u671b\u91d1\u984d\u3084\u8fd4\u6e08\u671f\u9593\u3001\u62c5\u4fdd\u3068\u306a\u308b\u4e0d\u52d5\u7523\u306e\u60c5\u5831\u3092\u4f1d\u3048\u307e\u3059\u3002<\/p>\n<p>\uff12\uff0e\u5fc5\u8981\u66f8\u985e\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3084\u53ce\u5165\u8a3c\u660e\u3001\u4e0d\u52d5\u7523\u306e\u767b\u8a18\u7c3f\u8b04\u672c\u306a\u3069\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305d\u306e\u5f8c\u3001\u8fd4\u6e08\u80fd\u529b\u3084\u4e0d\u52d5\u7523\u306e\u4fa1\u5024\u3092\u3082\u3068\u306b\u5be9\u67fb\u304c\u884c\u308f\u308c\u3001\u73fe\u5730\u8abf\u67fb\u304c\u5165\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff13\uff0e\u5be9\u67fb\u306b\u901a\u904e\u3059\u308b\u3068\u5951\u7d04\u624b\u7d9a\u304d\u3078\u9032\u307f\u3001\u62b5\u5f53\u6a29\u306e\u8a2d\u5b9a\u3084\u8af8\u8cbb\u7528\u306e\u652f\u6255\u3044\u3092\u884c\u3044\u307e\u3059\u3002\u5951\u7d04\u5b8c\u4e86\u5f8c\u3001\u878d\u8cc7\u91d1\u304c\u6307\u5b9a\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u3001\u7d0d\u7a0e\u8cc7\u91d1\u3068\u3057\u3066\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5168\u4f53\u306e\u671f\u9593\u306f\u6700\u77ed2\u301c3\u65e5\u3001\u901a\u5e38\u306f1\u301c3\u9031\u9593\u307b\u3069\u3067\u3059\u3002<br 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