{"id":3038,"date":"2026-04-08T08:00:47","date_gmt":"2026-04-07T23:00:47","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=3038"},"modified":"2026-04-08T09:42:12","modified_gmt":"2026-04-08T00:42:12","slug":"shared-equity","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/shared-equity-3038","title":{"rendered":"\u5171\u6709\u6301\u5206\u3068\u306f\u2502\u58f2\u5374\u30fb\u653e\u68c4\u306f\u3067\u304d\u308b\uff1f\u89e3\u6d88\u65b9\u6cd5\u3068\u7a0e\u91d1\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u5bb6\u65cf\u304c\u6b8b\u3057\u305f\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u305f\u300d\u300c\u592b\u5a66\u3067\u8cfc\u5165\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u5408\u3063\u3066\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u305f\u300d\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3067\u306f\u3001\u53d6\u5f97\u3057\u305f\u4e0d\u52d5\u7523\u304c\u5171\u6709\u540d\u7fa9\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4e0d\u52d5\u7523\u304c\u5171\u6709\u540d\u7fa9\u306b\u306a\u308b\u3068\u304d\u3001\u305d\u308c\u305e\u308c\u306e\u6240\u6709\u8005\u304c\u6301\u3063\u3066\u3044\u308b\u6a29\u5229\u306e\u5272\u5408\u3092\u300c\u5171\u6709\u6301\u5206\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u308a\u8cc3\u8cb8\u306b\u51fa\u3057\u305f\u308a\u3059\u308b\u3068\u304d\u306f\u3001\u5171\u6709\u6301\u5206\u3092\u6301\u3064\u6240\u6709\u8005\u306e\u540c\u610f\u3092\u5f97\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u4e0d\u52d5\u7523\u3092\u5171\u6709\u3059\u308b\u5834\u5408\u306f\u5171\u6709\u6301\u5206\u3092\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3068\u300c\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3067\u304d\u306a\u3044\u300d\u300c\u4e0d\u52d5\u7523\u3092\u8cc3\u8cb8\u306b\u51fa\u305b\u306a\u3044\u300d\u306a\u3069\u306e\u554f\u984c\u304c\u751f\u3058\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u5171\u6709\u6301\u5206\u306e\u4ed5\u7d44\u307f\u3084\u4e0d\u52d5\u7523\u304c\u5171\u6709\u3068\u306a\u308b\u4e8b\u4f8b\u3001\u6a29\u5229\u3092\u653e\u68c4\u3059\u308b\u3068\u304d\u306e\u624b\u7d9a\u304d\u306a\u3069\u3092\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u304c\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\uff11\uff0e\u5171\u6709\u6301\u5206\u3068\u306f<\/a><\/li><li><a href=\"#i-2\">\uff12\uff0e\u5171\u6709\u6301\u5206\u306e\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#i-3\">\uff13\uff0e\u5171\u6709\u6301\u5206\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#i-4\">\uff14\uff0e\u3088\u304f\u3042\u308b\u5171\u6709\u6301\u5206\u306e\u4f8b<\/a><ul><li><a href=\"#i-5\">\uff14\u30fc\uff11\uff0e\u5144\u5f1f\u59c9\u59b9\u3067\u5171\u6709\u3059\u308b\u5834\u5408<\/a><\/li><li><a href=\"#i-6\">\uff14\u30fc\uff12\uff0e\u592b\u5a66\u3067\u5171\u6709\u3059\u308b\u5834\u5408<\/a><\/li><li><a href=\"#i-7\">\uff14\u30fc\uff13\uff0e\u89aa\u5b50\u3067\u5171\u6709\u3059\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#i-8\">\uff15\uff0e\u5171\u6709\u6301\u5206\u306f\u653e\u68c4\u3067\u304d\u308b\u306e\u304b\uff1f<\/a><ul><li><a 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href=\"#i-15\">\uff17\u30fc\uff11\uff0e\u6301\u5206\u306e\u6a29\u5229\u306f\u58f2\u8cb7\u304c\u53ef\u80fd<\/a><\/li><li><a href=\"#i-16\">\uff17\u30fc\uff12\uff0e\u4e0d\u52d5\u7523\u305d\u306e\u3082\u306e\u3092\u58f2\u8cb7\u3057\u305f\u3044\u5834\u5408<\/a><\/li><li><a href=\"#i-17\">\uff17\u30fc\uff13\uff0e\u4e0d\u52d5\u7523\u3092\u8cb8\u3057\u305f\u3044\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#i-18\">\uff18\uff0e\u5171\u6709\u6301\u5206\u3092\u58f2\u8cb7\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\u306e\u304b\uff1f<\/a><\/li><li><a href=\"#i-19\">\uff19\uff0e\u5171\u6709\u6301\u5206\u306e\u653e\u68c4\u3068\u8d08\u4e0e\u306b\u9055\u3044\u306f\u3042\u308b\u306e\uff1f<\/a><ul><li><a href=\"#i-20\">\uff19\u30fc\uff11\u5f15\u304d\u7d99\u3050\u76f8\u624b\u306e\u7279\u5b9a<\/a><\/li><li><a href=\"#i-21\">\uff19\u30fc\uff12\uff0e\u53d6\u5f97\u6642\u671f\u3068\u53d6\u5f97\u8cbb\u306e\u5224\u65ad\u304c\u7570\u306a\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#i-22\">\uff11\uff10\uff0e\u907a\u7523\u306b\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u304c\u542b\u307e\u308c\u308b\u3068\u304d\u306f\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092\uff01<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\uff11\uff0e\u5171\u6709\u6301\u5206\u3068\u306f<\/span><\/h2>\n<p>\u5171\u6709\u6301\u5206\u3068\u306f\u30011\u3064\u306e\u4e0d\u52d5\u7523\u3092\u8907\u6570\u4eba\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u3068\u304d\u3001\u305d\u308c\u305e\u308c\u306e<b class=\"yellow-line\">\u6240\u6709\u8005\u304c\u6301\u3064\u6240\u6709\u6a29\u306e\u5272\u5408\u306e\u3053\u3068\u3092<\/b>\u3044\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u89aa\u304c\u6b8b\u3057\u305f\u571f\u5730\u3092\u5144\u3068\u5f1f\u3067\u5171\u6709\u3057\u3066\u304a\u308a\u3001\u5171\u6709\u6301\u5206\u304c\u305d\u308c\u305e\u308c1\/2\u305a\u3064\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u5144\u5f1f\u3067\u4e0d\u52d5\u7523\u306e\u6a29\u5229\u3092\u534a\u5206\u305a\u3064\u6301\u3064\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u6301\u5206\u306f\u3001\u3042\u304f\u307e\u3067\u6982\u5ff5\u7684\u306a\u3082\u306e\u3067\u3042\u308a\u300c200\u33a1\u3042\u308b\u571f\u5730\u306e\u3046\u3061\u3001100\u33a1\u306f\u5144\u306e\u3082\u306e100\u33a1\u306f\u5f1f\u306e\u3082\u306e\u300d\u306e\u3088\u3046\u306b\u3001\u4e0d\u52d5\u7523\u3092\u7269\u7406\u7684\u306b\u5206\u3051\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5171\u6709\u6301\u5206\u3092\u6301\u3064\u4eba\u3092\u300c\u5171\u6709\u8005\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u5171\u6709\u8005\u306f\u3001\u6301\u5206\u5272\u5408\u306b\u304b\u304b\u308f\u3089\u305a\u4e0d\u52d5\u7523\u306e\u5168\u4f53\u3092\u4f7f\u7528\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u58c1\u7d19\u306e\u4ea4\u63db\u3084\u96e8\u6f0f\u308a\u306e\u4fee\u7406\u306a\u3069 \u3001\u73fe\u72b6\u7dad\u6301\u3092\u3059\u308b\u305f\u3081\u306e\u4fee\u7e55\u3092\u3059\u308b\u969b\u306f\u3001\u4ed6\u306e\u5171\u6709\u8005\u306e\u8a31\u53ef\u3092\u5f97\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-2\">\uff12\uff0e\u5171\u6709\u6301\u5206\u306e\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n<p>\u5171\u6709\u6301\u5206\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u76f8\u7d9a\u8ca1\u7523\u3092\u5e73\u7b49\u306b\u5206\u5272\u3067\u304d\u308b<\/li>\n<li>\u8cfc\u5165\u6642\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u5be9\u67fb\u306b\u901a\u904e\u3057\u3084\u3059\u304f\u306a\u308b<\/li>\n<\/ul>\n<p>\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u306f\u3001\u8cc7\u7523\u306e\u306a\u304b\u3067\u3082\u7279\u306b\u5206\u3051\u306b\u304f\u3044\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u306e\u907a\u7523\u306e\u5927\u534a\u304c\u4e0d\u52d5\u7523\u3067\u3042\u308a\u3001\u76f8\u7d9a\u4eba\u304c3\u4eba\u3067\u3042\u308b\u3068\u5206\u3051\u65b9\u3067\u63c9\u3081\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u3068\u304d3\u4eba\u306e\u76f8\u7d9a\u4eba\u304c\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3057\u30011\u4eba\u306b\u3064\u304d1\/3\u305a\u3064\u5171\u6709\u6301\u5206\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u5e73\u7b49\u306b\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0d\u52d5\u7523\u306e\u5171\u6709\u3092\u524d\u63d0\u306b\u592b\u5a66\u3084\u89aa\u5b50\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u3068\u5be9\u67fb\u306b\u901a\u904e\u3057\u3084\u3059\u304f\u306a\u308b\u306e\u3082\u3001\u30e1\u30ea\u30c3\u30c8\u306e1\u3064\u3067\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5be9\u67fb\u3067\u306f\u3001\u501f\u308a\u5165\u308c\u308b\u4eba\u306e\u5e74\u53ce\u3084\u52e4\u7d9a\u5e74\u6570\u3001\u4fdd\u6709\u8cc7\u7523\u3001\u7269\u4ef6\u306e\u62c5\u4fdd\u4fa1\u5024\u306a\u3069\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002\u592b\u5a66\u307e\u305f\u306f\u89aa\u5b50\u304c\u3001\u30da\u30a2\u30ed\u30fc\u30f3\u3084\u9023\u5e2f\u50b5\u52d9\u306a\u3069\u306e\u65b9\u6cd5\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u3068\u30012\u4eba\u5206\u306e\u5e74\u53ce\u3068\u4fdd\u6709\u8cc7\u7523\u3067\u5be9\u67fb\u3055\u308c\u308b\u305f\u3081\u3001\u501f\u308a\u5165\u308c\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-3\">\uff13\uff0e\u5171\u6709\u6301\u5206\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n<p>\u5171\u6709\u6301\u5206\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5171\u6709\u8005\u306e\u72ec\u65ad\u3067\u58f2\u5374\u3067\u304d\u306a\u3044<\/li>\n<li>\u5171\u6709\u6301\u5206\u304c\u76f8\u7d9a\u3055\u308c\u308b\u3068\u6a29\u5229\u95a2\u4fc2\u304c\u8907\u96d1\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<li>\u5171\u6709\u8005\u304c\u501f\u5165\u308c\u3092\u3059\u308b\u3068\u304d\u306b\u5171\u6709\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u3067\u304d\u306a\u3044<\/li>\n<li>\u4e0d\u52d5\u7523\u3092\u8cc3\u8cb8\u306b\u51fa\u3059\u3068\u304d\u8cc3\u501f\u4eba\u3068\u306e\u5951\u7d04\u3092\u81ea\u7531\u306b\u5909\u66f4\u3067\u304d\u306a\u3044<\/li>\n<\/ul>\n<p>\u5171\u6709\u72b6\u614b\u306b\u3042\u308b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u5408\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u5171\u6709\u8005\u306e\u306a\u304b\u306b\u3001\u53cd\u5bfe\u3092\u3059\u308b\u4eba\u3084\u9023\u7d61\u304c\u3064\u304b\u306a\u3044\u4eba\u304c1\u4eba\u3067\u3082\u3044\u308b\u3068\u58f2\u5374\u3067\u304d\u307e\u305b\u3093\u3002\u5171\u6709\u8005\u304c\u6240\u6709\u3059\u308b\u4e0d\u52d5\u7523\u3092\u3059\u3079\u3066\u4f7f\u7528\u3067\u304d\u308b\u3082\u306e\u306e\u3001\u81ea\u7531\u306b\u51e6\u5206\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5171\u6709\u8005\u306e1\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3001\u8907\u6570\u306e\u76f8\u7d9a\u4eba\u304c\u5171\u6709\u6301\u5206\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3001\u6a29\u5229\u95a2\u4fc2\u304c\u8907\u96d1\u5316\u3057\u307e\u3059\u3002\u5171\u6709\u8005\u306e\u5b50\u3069\u3082\u4e16\u4ee3\u3084\u5b6b\u4e16\u4ee3\u306b\u307e\u3067\u5171\u6709\u6301\u5206\u304c\u76f8\u7d9a\u3055\u308c\u3066\u3044\u304f\u3068\u300c\u6240\u5728\u304c\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u9023\u7d61\u304c\u3064\u304b\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u7406\u7531\u3067\u3001\u4e0d\u52d5\u7523\u306e\u7ba1\u7406\u3084\u58f2\u5374\u304c\u56f0\u96e3\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u8a2d\u5b9a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u5408\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5171\u6709\u8005\u306e1\u4eba\u304c\u9280\u884c\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u308b\u3068\u304d\u3001\u5171\u6709\u72b6\u614b\u306b\u3042\u308b\u4e0d\u52d5\u7523\u3092\u501f\u308a\u5165\u308c\u306e\u62c5\u4fdd\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u5171\u6709\u4e0d\u52d5\u7523\u306e\u8cc3\u8cb8\u306b\u51fa\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u3001\u8cc3\u501f\u4eba\u3068\u306e\u5951\u7d04\u5185\u5bb9\u306e\u6c7a\u5b9a\u3084\u5909\u66f4\u306b\u3064\u3044\u3066\u306f\u3001\u904e\u534a\u6570\u306e\u5171\u6709\u6301\u5206\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3068\u3048\u5171\u6709\u72b6\u614b\u306b\u3042\u308b\u8cc3\u8cb8\u4e0d\u52d5\u7523\u30921\u4eba\u306e\u5171\u6709\u8005\u304c\u7ba1\u7406\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u72ec\u65ad\u3067\u8cc3\u501f\u4eba\u3068\u306e\u5951\u7d04\u5185\u5bb9\u3092\u5909\u66f4\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-4\">\uff14\uff0e\u3088\u304f\u3042\u308b\u5171\u6709\u6301\u5206\u306e\u4f8b<\/span><\/h2>\n<p>\u3067\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u7406\u7531\u3067\u4e0d\u52d5\u7523\u3092\u5171\u6709\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\u4e0d\u52d5\u7523\u3092\u5171\u6709\u3059\u308b\u4e8b\u4f8b\u3084\u8d77\u3053\u308a\u3046\u308b\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-5\">\uff14\u30fc\uff11\uff0e\u5144\u5f1f\u59c9\u59b9\u3067\u5171\u6709\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>\u89aa\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u3092\u3001\u5144\u5f1f\u59c9\u59b9\u3067\u76f8\u7d9a\u3059\u308b\u3068\u5171\u6709\u3057\u305f\u72b6\u614b\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5144\u5f1f\u59c9\u59b9\u304c\u4e0d\u52d5\u7523\u306e\u7ba1\u7406\u3084\u58f2\u5374\u3067\u3082\u3081\u308b\u3068\u3001\u95a2\u4fc2\u306e\u60aa\u5316\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u89aa\u304c\u4f4f\u3093\u3067\u3044\u305f\u81ea\u5b85\u3092\u5144\u5f1f\u3067\u76f8\u7d9a\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u5144\u306f\u81ea\u5b85\u306e\u7ba1\u7406\u304c\u9762\u5012\u3067\u3042\u308b\u305f\u3081\u58f2\u5374\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3001\u5f1f\u306f\u5bb6\u65cf\u306e\u601d\u3044\u51fa\u304c\u8a70\u307e\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u7406\u7531\u3067\u58f2\u5374\u3092\u671b\u307e\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u610f\u898b\u304c\u5bfe\u7acb\u3059\u308b\u3053\u3068\u3067\u3001\u5144\u5f1f\u306e\u4ef2\u304c\u60aa\u5316\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u3082\u3068\u3082\u3068\u306e\u5171\u6709\u8005\u3067\u3042\u308b\u5144\u5f1f\u59c9\u59b9\u304c\u4ea1\u304f\u306a\u308a\u3001\u305d\u306e\u5b50\u3069\u3082\u3084\u5b6b\u4e16\u4ee3\u306b\u5171\u6709\u6301\u5206\u304c\u5f15\u304d\u7d99\u304c\u308c\u3066\u3044\u304f\u3068\u6a29\u5229\u95a2\u4fc2\u304c\u8907\u96d1\u306b\u306a\u308a\u3001\u4e0d\u52d5\u7523\u306e\u7ba1\u7406\u3084\u58f2\u5374\u306a\u3069\u304c\u96e3\u3057\u304f\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u4ef2\u304c\u826f\u3044\u5144\u5f1f\u59c9\u59b9\u3067\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3057\u3066\u3082\u3001\u5171\u6709\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u5c06\u6765\u306e\u3053\u3068\u3082\u542b\u3081\u3066\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"i-6\">\uff14\u30fc\uff12\uff0e\u592b\u5a66\u3067\u5171\u6709\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>\u592b\u5a66\u304c\u304a\u91d1\u3092\u51fa\u3057\u5408\u3063\u305f\u308a\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3060\u308a\u3057\u3066\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cfc\u5165\u3059\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u592b\u5a66\u304c\u5354\u529b\u3057\u3066\u8cfc\u5165\u3057\u305f\u4f4f\u5b85\u306f\u3001\u5171\u6709\u540d\u7fa9\u3068\u306a\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u592b\u5a66\u3067\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u5408\u3063\u3066\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u3068\u304d\u306f\u3001\u8cbb\u7528\u8ca0\u62c5\u5272\u5408\u3068\u6301\u5206\u5272\u5408\u3092\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u539f\u5247\u3067\u3059\u3002\u8cbb\u7528\u8ca0\u62c5\u5272\u5408\u3068\u6301\u5206\u5272\u5408\u304c\u7570\u306a\u3063\u3066\u3044\u308b\u3068\u3001\u8d08\u4e0e\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p><b>\u4f8b\u3011<\/b>5,000\u4e07\u5186\u306e\u4f4f\u5b85\u3092\u3001\u592b4,000\u4e07\u5186\u3001\u59bb1,000\u4e07\u5186\u3068\u8cbb\u7528\u3092\u5206\u62c5\u3057\u3066\u8cfc\u5165\u3059\u308b\u30b1\u30fc\u30b9\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u8cbb\u7528\u8ca0\u62c5\u5272\u5408\u3068\u6301\u5206\u5272\u5408\u3092\u5408\u308f\u305b\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th><\/th>\n<th>\u8cbb\u7528\u8ca0\u62c5\u5272\u5408<\/th>\n<th>\u6301\u5206\u5272\u5408<\/th>\n<\/tr>\n<tr>\n<td>\u592b<\/td>\n<td>4,000\u4e07\u5186\/5,000\u4e07\u5186<\/td>\n<td>4\/5<\/td>\n<\/tr>\n<tr>\n<td>\u59bb<\/td>\n<td>1,000\u4e07\u5186\/5,000\u4e07\u5186<\/td>\n<td>1\/5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u3053\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u592b\u306e\u6301\u5206\u5272\u5408\u30923\/5\u3001\u59bb\u306e\u6301\u5206\u5272\u5408\u30922\/5\u3068\u3001\u8cbb\u7528\u8ca0\u62c5\u5272\u5408\u3068\u7570\u306a\u308b\u5272\u5408\u306b\u3059\u308b\u3068\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th><\/th>\n<th>\u8cbb\u7528\u8ca0\u62c5\u5272\u5408<\/th>\n<th>\u6301\u5206\u5272\u5408<\/th>\n<\/tr>\n<tr>\n<td>\u592b<\/td>\n<td>4,000\u4e07\u5186\/5,000\u4e07\u5186<\/td>\n<td>3\/5<\/td>\n<\/tr>\n<tr>\n<td>\u59bb<\/td>\n<td>1,000\u4e07\u5186\/5,000\u4e07\u5186<\/td>\n<td>2\/5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u5834\u5408\u3001\u59bb\u306f\u8cbb\u7528\u8ca0\u62c5\u5272\u5408\u304b\u3089\u8003\u3048\u308b\u3068\u6301\u5206\u5272\u5408\u30921\/5\u591a\u304f\u53d6\u5f97\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e1\/5\u306b\u3064\u3044\u3066\u306f\u3001\u592b\u304b\u3089\u59bb\u3078\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u592b\u5a66\u304c\u4e0d\u52d5\u7523\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u3068\u304d\u306b\u3001\u30c8\u30e9\u30d6\u30eb\u304c\u751f\u3058\u3084\u3059\u3044\u306e\u304c\u300c\u96e2\u5a5a\u300d\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u592b\u5a66\u9593\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u60aa\u5316\u3057\u3066\u96e2\u5a5a\u3092\u3057\u305f\u5834\u5408\u3001\u5171\u6709\u540d\u7fa9\u306e\u81ea\u5b85\u3092\u51e6\u5206\u3059\u308b\u65b9\u6cd5\u3067\u3082\u3081\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u592b\u5a66\u304c\u96e2\u5a5a\u3057\u305f\u3042\u3068\u3082\u5f15\u304d\u7d9a\u304d2\u4eba\u3067\u30ed\u30fc\u30f3\u3092\u8fd4\u6e08\u3059\u308b\u5834\u5408\u3001\u5225\u5c45\u3059\u308b\u5143\u914d\u5076\u8005\u304c\u8fd4\u6e08\u3092\u6ede\u7d0d\u3057\u3001\u3055\u3089\u306b\u9023\u7d61\u304c\u53d6\u308c\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-7\">\uff14\u30fc\uff13\uff0e\u89aa\u5b50\u3067\u5171\u6709\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>\u89aa\u5b50\u306e\u540c\u5c45\u3059\u308b\u3068\u304d\u3084\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306a\u3069\u306f\u3001\u4f4f\u5b85\u3092\u89aa\u5b50\u306e\u5171\u6709\u540d\u7fa9\u306b\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u89aa\u5b50\u3067\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u5408\u3063\u3066\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u3068\u304d\u3082\u3001\u592b\u5a66\u3067\u5354\u529b\u3057\u3066\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u30b1\u30fc\u30b9\u3068\u540c\u69d8\u306b\u3001\u8cbb\u7528\u8ca0\u62c5\u5272\u5408\u3068\u6301\u5206\u5272\u5408\u306b\u5dee\u304c\u751f\u3058\u308b\u3068\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u70b9\u306b\u306f\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8cfc\u5165\u5f8c\u3082\u3001\u751f\u6d3b\u74b0\u5883\u3084\u5bb6\u65cf\u306e\u4f53\u8abf\u306a\u3069\u306e\u5909\u5316\u306b\u3088\u3063\u3066\u30c8\u30e9\u30d6\u30eb\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3092\u5171\u540c\u3067\u8cfc\u5165\u3057\u305f\u5b50\u3069\u3082\u304c\u3001\u8ee2\u52e4\u3084\u7d50\u5a5a\u306a\u3069\u306e\u7406\u7531\u3067\u5f15\u3063\u8d8a\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u305d\u306e\u5f8c\u3001\u5b50\u3069\u3082\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u8fd4\u6e08\u304c\u6ede\u3063\u3066\u3057\u307e\u3044\u3001\u89aa\u306e\u8fd4\u6e08\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u89aa\u304c\u8a8d\u77e5\u75c7\u306b\u306a\u308b\u3068\u5171\u6709\u8005\u3067\u3042\u308b\u5b50\u3069\u3082\u306f\u3001\u4f55\u3082\u5bfe\u7b56\u3092\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u4f4f\u5b85\u306e\u58f2\u5374\u304c\u56f0\u96e3\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-8\">\uff15\uff0e\u5171\u6709\u6301\u5206\u306f\u653e\u68c4\u3067\u304d\u308b\u306e\u304b\uff1f<\/span><\/h2>\n<p>\u5171\u6709\u6301\u5206\u306e\u653e\u68c4\u306f\u3001\u5171\u6709\u8005\u304c\u5358\u72ec\u3067\u81ea\u7531\u306b\u3067\u304d\u307e\u3059\u3002<b class=\"yellow-line\">\u4ed6\u306e\u5171\u6709\u8005\u306e\u4e86\u627f\u3092\u5f97\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093<\/b>\u3002<\/p>\n<p>\u653e\u68c4\u3055\u308c\u305f\u5171\u6709\u6301\u5206\u306f\u3001\u4ed6\u306e\u5171\u6709\u8005\u306e\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\u4ed6\u306e\u5171\u6709\u8005\u304c\u8907\u6570\u4eba\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5171\u6709\u6301\u5206\u306b\u5fdc\u3058\u3066\u5206\u3051\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u306e\u5171\u6709\u8005\u306f\u3001\u6301\u5206\u5272\u5408\u306b\u5fdc\u3058\u305f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u8ca0\u62c5\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4e0d\u52d5\u7523\u304c\u3042\u308b\u30a8\u30ea\u30a2\u306b\u3088\u3063\u3066\u306f\u3001\u90fd\u5e02\u8a08\u753b\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u3002\u5171\u6709\u6301\u5206\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u3067\u3001 \u4e0d\u52d5\u7523\u306e\u6240\u6709\u8005\u3067\u306f\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u90fd\u5e02\u8a08\u753b\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-9\">\uff15\u30fc\uff11\uff0e\u5171\u6709\u6301\u5206\u3092\u653e\u68c4\u3059\u308b\u305f\u3081\u306b\u306f\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u304c\u5fc5\u8981<\/span><\/h3>\n<p>\u6301\u5206\u653e\u68c4\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001<b class=\"yellow-line\">\u5171\u6709\u6301\u5206\u3092\u653e\u68c4\u3059\u308b\u672c\u4eba\u3060\u3051\u3067\u306a\u304f\u5171\u6709\u8005\u306e\u5354\u529b\u3082\u5f97\u305f\u3046\u3048\u3067\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u3057\u307e\u3059<\/b>\u3002\u5171\u6709\u6301\u5206\u3092\u653e\u68c4\u3059\u308b\u610f\u601d\u3092\u5171\u6709\u8005\u306b\u4f1d\u3048\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u4e0d\u52d5\u7523\u306e\u767b\u8a18\u7c3f\u4e0a\u306e\u540d\u7fa9\u304c\u81ea\u52d5\u3067\u5909\u66f4\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6301\u5206\u653e\u68c4\u3092\u3059\u308b\u969b\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3067\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/12\/%E5%85%B1%E6%9C%89%E6%8C%81%E5%88%866.jpg\" \/><\/p>\n<p>\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u3059\u308b\u969b\u306f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u3092\u652f\u6255\u3044\u307e\u3059\u3002\u7a0e\u984d\u306f\u300c\u4e0d\u52d5\u7523\u306e\u4fa1\u984d\u00d71,000\u5206\u306e20\u300d\u3067\u3059\u3002\u4e0d\u52d5\u7523\u306e\u4fa1\u984d\u306f\u3001\u5e02\u753a\u6751\u5f79\u5834\u304c\u7ba1\u7406\u3057\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u8ab2\u7a0e\u53f0\u5e33\u306b\u767b\u9332\u3055\u308c\u305f\u4fa1\u683c\u3068\u306a\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u767b\u8a18\u3092\u3057\u3066\u767b\u8a18\u7c3f\u4e0a\u3067\u306e\u5171\u6709\u8005\u3067\u306a\u304f\u306a\u3089\u306a\u3044\u9650\u308a\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u6d88\u3048\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5171\u6709\u6301\u5206\u3092\u653e\u68c4\u3059\u308b\u3068\u304d\u306f\u3001\u4ed6\u306e\u5171\u6709\u8005\u306b\u610f\u601d\u8868\u793a\u3092\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5fc5\u305a\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09<a href=\"https:\/\/chester-tax.com\/encyclopedia\/14720.html\">\u5171\u6709\u6301\u5206\u306e\u76f8\u7d9a\u767b\u8a18\u3092\u89e3\u8aac\uff01\u7533\u8acb\u66f8\u4f5c\u6210\u6642\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u6ce8\u610f\u70b9\u3001\u66f8\u985e\u30b5\u30f3\u30d7\u30eb\u3082<\/a><br \/>\n\uff08\u53c2\u8003\uff09<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\" target=\"_blank\" rel=\"noopener noreferrer\">No.7191\u2003\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3><span id=\"i-10\">\uff15\u30fc\uff12\uff0e\u5171\u6709\u3092\u3057\u3066\u3044\u308b\u4eba\u304c\u767b\u8a18\u3092\u8a8d\u3081\u306a\u3044\u5834\u5408<\/span><\/h3>\n<p>\u5171\u6709\u6301\u5206\u306e\u653e\u68c4\u3092\u4ed6\u306e\u5171\u6709\u8005\u304b\u3089\u62d2\u5426\u3055\u308c\u3001\u4e0d\u52d5\u7523\u767b\u8a18\u306e\u5354\u529b\u3092\u5f97\u3089\u308c\u306a\u3044\u5834\u5408\u306f<b class=\"yellow-line\">\u300c\u767b\u8a18\u53d6\u5f15\u8acb\u6c42\u8a34\u8a1f\u300d\u3092\u8d77\u3053\u3059\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059<\/b>\u3002\u767b\u8a18\u53d6\u5f15\u8acb\u6c42\u8a34\u8a1f\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3001\u4ed6\u306e\u5171\u6709\u8005\u306e\u5354\u529b\u3092\u5f97\u3089\u308c\u306a\u304f\u3066\u3082\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u767b\u8a18\u53d6\u5f15\u8acb\u6c42\u8a34\u8a1f\u3092\u8d77\u3053\u3057\u305f\u3042\u3068\u3059\u3050\u306b\u3001\u5171\u6709\u6301\u5206\u3092\u653e\u68c4\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6c11\u4e8b\u88c1\u5224\u306e\u8a34\u8a1f\u304b\u3089\u5224\u6c7a\u307e\u3067\u3001\u6570\u304b\u6708\u304b\u304b\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3067\u304d\u308c\u3070\u3001\u4ed6\u306e\u5171\u6709\u8005\u306e\u4e86\u627f\u3092\u5f97\u3066\u5186\u6e80\u306b\u5171\u6709\u6301\u5206\u3092\u653e\u68c4\u3059\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u653e\u68c4\u306e\u4e86\u627f\u304c\u5f97\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u5f01\u8b77\u58eb\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u306e\u3046\u3048\u3001\u767b\u8a18\u53d6\u5f15\u8acb\u6c42\u8a34\u8a1f\u3092\u691c\u8a0e\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"i-11\">\uff16\uff0e\u5171\u6709\u6301\u5206\u3092\u653e\u68c4\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\u306e\u304b\uff1f<\/span><\/h2>\n<p>\u653e\u68c4\u3055\u308c\u305f\u5171\u6709\u6301\u5206\u306f\u3001\u4ed6\u306e\u5171\u6709\u8005\u304c\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5171\u6709\u8005\u306e1\u4eba\u304c\u4ea1\u304f\u306a\u308a\u305d\u306e\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4eba\u306e\u5171\u6709\u6301\u5206\u3082\u3001\u4ed6\u306e\u5171\u6709\u8005\u306e\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\u5171\u6709\u8005\u306e\u653e\u68c4\u3084\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u5171\u6709\u6301\u5206\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u9054\u306b\u3088\u308b\u3068\u3001\u653e\u68c4\u3084\u6b7b\u4ea1\u306b\u3088\u308b\u5171\u6709\u6301\u5206\u306e\u53d6\u308a\u6271\u3044\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/12\/%E5%85%B1%E6%9C%89%E6%8C%81%E5%88%862.jpg\" \/><\/p>\n<p>\u5171\u6709\u8005\u306e\u653e\u68c4\u306b\u3088\u3063\u3066\u3001\u4ed6\u306e\u5171\u6709\u8005\u304c\u53d6\u5f97\u3057\u305f\u5171\u6709\u6301\u5206\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u5171\u6709\u8005\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u4ed6\u306e\u5171\u6709\u8005\u304c\u53d6\u5f97\u3057\u305f\u5171\u6709\u6301\u5206\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001A\u3055\u3093\u3001B\u3055\u3093\u3001C\u3055\u3093\u306e3\u4eba\u304c\u5171\u6709\u8005\u3067\u3042\u308a\u3001\u305d\u308c\u305e\u308c1\/3\u305a\u3064\u5171\u6709\u6301\u5206\u3092\u3082\u3063\u3066\u3044\u308b\u5834\u5408\u3001C\u3055\u3093\u304c\u5171\u6709\u6301\u5206\u3092\u653e\u68c4\u3059\u308b\u30b1\u30fc\u30b9\u3068\u4ea1\u304f\u306a\u3063\u305f\u30b1\u30fc\u30b9\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"i-12\">\uff16\uff0d\uff11\uff0e\u5171\u6709\u6301\u5206\u3092\u653e\u68c4\u3057\u305f\u5834\u5408<\/span><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/12\/%E5%85%B1%E6%9C%89%E6%8C%81%E5%88%863.jpg\" \/><\/p>\n<p>\u5171\u6709\u8005\u306e1\u4eba\u304c\u653e\u68c4\u3057\u305f\u5171\u6709\u6301\u5206\u306f\u3001\u4ed6\u306e\u5171\u6709\u8005\u306b\u5e30\u5c5e\u3057\u307e\u3059\u3002\u5171\u6709\u8005\u304c\u8907\u6570\u4eba\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5171\u6709\u6301\u5206\u306e\u5272\u5408\u306b\u5fdc\u3058\u3066\u653e\u68c4\u3055\u308c\u305f\u6301\u5206\u304c\u5e30\u5c5e\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u5171\u6709\u8005\u306b\u5171\u6709\u6301\u5206\u304c\u5e30\u5c5e\u3055\u308c\u3066\u3082\u3001\u6c11\u6cd5\u3067\u306f\u8d08\u4e0e\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u3067\u306f\u3001<b 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src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/12\/%E5%85%B1%E6%9C%89%E6%8C%81%E5%88%864.jpg\" \/><\/p>\n<p>\u5171\u6709\u8005\u306e1\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5171\u6709\u6301\u5206\u306e\u6a29\u5229\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308a\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u3055\u308c\u307e\u3059\u3002<b 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id=\"i-14\">\uff17\uff0e\u5171\u6709\u6301\u5206\u306f\u58f2\u5374\u3067\u304d\u308b\u306e\u304b\uff1f<\/span><\/h2>\n<p>\u5171\u6709\u6301\u5206\u306f\u3001\u81ea\u7531\u306b\u58f2\u5374\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u5171\u6709\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u305d\u306e\u3082\u306e\u3092\u58f2\u5374\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u5408\u610f\u304c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4e0d\u52d5\u7523\u3092\u8cc3\u8cb8\u7269\u4ef6\u306b\u51fa\u3059\u969b\u3082\u5171\u6709\u8005\u306e\u5408\u610f\u3092\u4e00\u5b9a\u5272\u5408\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-15\">\uff17\u30fc\uff11\uff0e\u6301\u5206\u306e\u6a29\u5229\u306f\u58f2\u8cb7\u304c\u53ef\u80fd<\/span><\/h3>\n<p><b 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id=\"i-16\">\uff17\u30fc\uff12\uff0e\u4e0d\u52d5\u7523\u305d\u306e\u3082\u306e\u3092\u58f2\u8cb7\u3057\u305f\u3044\u5834\u5408<\/span><\/h3>\n<p>\u5171\u6709\u72b6\u614b\u306b\u3042\u308b\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306f\u3001\u6cd5\u5f8b\u306e\u5171\u6709\u7269\u306e\u5909\u66f4\u884c\u70ba\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u5171\u6709\u7269\u306e\u5909\u66f4\u306f\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u304c\u306a\u3051\u308c\u3070\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u5171\u6709\u8005\u306e\u4e2d\u306b\u3001\u6240\u6709\u3059\u308b\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u304f\u306a\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u4eba\u304c\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5206\u7b46\u767b\u8a18\u3092\u3057\u3066\u5f15\u304d\u7d9a\u304d\u4fdd\u6709\u3059\u308b\u90e8\u5206\u306e\u307f\u3092\u5206\u5272\u3057\u3066\u3001\u4ed6\u306e\u90e8\u5206\u306f\u58f2\u5374\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u5206\u7b46\u3068\u306f\u3001\u4e00\u3064\u306e\u571f\u5730\u3092\u8907\u6570\u306b\u5206\u5272\u3057\u3066\u767b\u8a18\u3092\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u6240\u6709\u8005\u304c\u5358\u72ec\u3067\u6240\u6709\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u3092\u5f97\u3089\u308c\u305a\u3001\u571f\u5730\u304c\u4e00\u5b9a\u4ee5\u4e0a\u306e\u5927\u304d\u3055\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5206\u7b46\u3092\u63d0\u6848\u3059\u308b\u306e\u3082\u9078\u629e\u80a2\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u306f\u3001\u58f2\u5374\u4ee5\u5916\u306b\u3082\u300c\u501f\u5730\u501f\u5bb6\u6cd5\u306b\u57fa\u3065\u304f\u9577\u671f\u9593\u306e\u8cc3\u8cb8\u5951\u7d04\u306e\u7de0\u7d50\u300d\u300c\u5927\u898f\u6a21\u4fee\u7e55\u300d\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-17\">\uff17\u30fc\uff13\uff0e\u4e0d\u52d5\u7523\u3092\u8cb8\u3057\u305f\u3044\u5834\u5408<\/span><\/h3>\n<p>\u4e0d\u52d5\u7523\u3092\u8cc3\u8cb8\u7269\u4ef6\u3068\u3057\u3066\u8cb8\u3057\u51fa\u3059\u5834\u5408\u3001\u5171\u6709\u7269\u306e\u7ba1\u7406\u884c\u70ba\u306b\u3042\u305f\u308b\u305f\u3081\u3001\u4e00\u5b9a\u306e\u5171\u6709\u8005\u306e\u540c\u610f\u3092\u5f97\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u5171\u6709\u3059\u308b\u4e0d\u52d5\u7523\u3092\u8cc3\u8cb8\u7269\u4ef6\u3068\u3057\u3066\u8cb8\u3057\u51fa\u3059\u3068\u304d\u3082\u3001\u904e\u534a\u6570\u306e\u5171\u6709\u8005\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u3053\u3067\u3044\u3046\u904e\u534a\u6570\u3068\u306f\u3001\u5171\u6709\u8005\u306e\u4eba\u6570\u3067\u306f\u306a\u304f\u6301\u5206\u5272\u5408\u3092\u57fa\u6e96\u306b\u8003\u3048\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p><strong>\u4f8b\u3011\u6301\u5206\u5272\u5408\u304cA\u3055\u30933\/10\u3001B\u3055\u30931\/10\u3001C\u3055\u30931\/10\u3001D\u3055\u30933\/10\u3001E\u3055\u30932\/10\u3067\u3042\u308b\u4e0d\u52d5\u7523\u3092\u8cc3\u8cb8\u3068\u3057\u3066\u8cb8\u3057\u51fa\u305d\u3046\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u8cdb\u6210\u3057\u3066\u3044\u308b\u4eba\u304cB\u3055\u3093\u3068C\u3055\u3093\u3001E\u3055\u3093\u3067\u3042\u308b\u5834\u5408<\/strong><\/p>\n<p>\u8cdb\u6210\u4eba\u6570\u306f3\u4eba\u3067\u3042\u308a\u3001\u904e\u534a\u6570\u306b\u9054\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u6301\u5206\u5272\u5408\u306e\u5408\u8a08\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u904e\u534a\u6570\u306b\u9054\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>\u6301\u5206\u5272\u5408\u306e\u5408\u8a08\uff1dB\u3055\u30931\/10\uff0bC\u3055\u30931\/10\uff0bE\u3055\u30932\/10\uff1d4\/10<\/li>\n<\/ul>\n<p>\u305d\u306e\u305f\u3081\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u4e0d\u52d5\u7523\u3092\u8cc3\u8cb8\u7269\u4ef6\u3068\u3057\u3066\u8cb8\u3057\u51fa\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u8cdb\u6210\u3057\u3066\u3044\u308b\u4eba\u304cA\u3055\u3093\u3068D\u3055\u3093\u3067\u3042\u308b\u5834\u5408<\/strong><\/p>\n<p>\u8cdb\u6210\u4eba\u6570\u3068\u3057\u3066\u306f2\u4eba\u3067\u3059\u304c\u3001\u6301\u5206\u5272\u5408\u306e\u5408\u8a08\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u904e\u534a\u6570\u306b\u9054\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6301\u5206\u5272\u5408\u306e\u5408\u8a08\uff1dA\u3055\u30933\/10\uff0bD\u3055\u30933\/10\uff1d6\/10<\/li>\n<\/ul>\n<p>\u6301\u5206\u5272\u5408\u306e\u904e\u534a\u6570\u306b\u9054\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e0d\u52d5\u7523\u3092\u8cc3\u8cb8\u7269\u4ef6\u3068\u3057\u3066\u8cb8\u3057\u51fa\u305b\u307e\u3059\u3002<\/p>\n<\/div>\n<h2><span id=\"i-18\">\uff18\uff0e\u5171\u6709\u6301\u5206\u3092\u58f2\u8cb7\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\u306e\u304b\uff1f<\/span><\/h2>\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\uff08\u8b72\u6e21\u6240\u5f97\uff09\u3092\u5f97\u305f\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\uff08\u3044\u308f\u3086\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\uff09\u3068\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u30012037\u5e74\uff08\u4ee4\u548c19\u5e74\uff09\u307e\u3067\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3082\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 <b class=\"yellow-line\">\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3057\u3066\u5f97\u305f\u5229\u76ca(\u8b72\u6e21\u6240\u5f97)\u3082\u540c\u69d8\u306b\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/b>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5171\u6709\u6301\u5206\u306e\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u4e0b\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u300c\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u300d\u30015\u5e74\u8d85\u306e\u5834\u5408\u306f\u300c\u9577\u671f\u8b72\u6e21\u6240\u5f97\u300d\u3068\u306a\u308a\u3001\u305d\u308c\u305e\u308c\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u77ed\u671f\u8b72\u6e21\u6240\u5f97\uff1a39.63%\uff08\u6240\u5f97\u7a0e\u738730.63%\uff0b\u4f4f\u6c11\u7a0e\u73879%\uff09<\/li>\n<li>\u9577\u671f\u8b72\u6e21\u6240\u5f97\uff1a20.315%\uff08\u6240\u5f97\u7a0e\u738715.315%\uff0b\u4f4f\u6c11\u7a0e\u73875%\uff09<br \/>\n\u203b\u4e0a\u8a18\u7a0e\u7387\u306b\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059<\/li>\n<\/ul>\n<p>\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u306e\u307b\u3046\u304c\u4f4e\u3044\u305f\u3081\u3001\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u307e\u3067\u5f85\u3064\u306e\u3082\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3082\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/column\/8453.html\">\u4e0d\u52d5\u7523\u3092\u8b72\u6e21\u3057\u305f\u6642\u306e\u7a0e\u91d1\u306f\u3044\u304f\u3089\uff1f\u6240\u5f97\u7a0e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u53d6\u5f97\u8cbb\u3068\u306f\uff1f<\/a><\/p>\n<h2><span id=\"i-19\">\uff19\uff0e\u5171\u6709\u6301\u5206\u306e\u653e\u68c4\u3068\u8d08\u4e0e\u306b\u9055\u3044\u306f\u3042\u308b\u306e\uff1f<\/span><\/h2>\n<p>\u5171\u6709\u8005\u306e\u653e\u68c4\u3084\u8d08\u4e0e\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u5171\u6709\u6301\u5206\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u70b9\u306f\u5171\u901a\u3067\u3059\u3002\u4e00\u65b9\u3067\u3001\u7d30\u304b\u3044\u90e8\u5206\u306b\u306f\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-20\">\uff19\u30fc\uff11\u5f15\u304d\u7d99\u3050\u76f8\u624b\u306e\u7279\u5b9a<\/span><\/h3>\n<p>\u5171\u6709\u6301\u5206\u306e\u653e\u68c4\u306e\u5834\u5408\u306b\u306f\u3001\u5171\u6709\u8005\u306b\u5e30\u5c5e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8907\u6570\u306e\u5171\u6709\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6301\u5206\u5272\u5408\u306b\u5fdc\u3058\u3066\u653e\u68c4\u3055\u308c\u305f\u5171\u6709\u6301\u5206\u3092\u308f\u3051\u3066\u53d6\u5f97\u3057\u307e\u3059\u3002\u7279\u5b9a\u306e\u5171\u6709\u8005\u306e\u5171\u6709\u6301\u5206\u3092\u3001\u610f\u56f3\u7684\u306b\u5897\u3084\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5171\u6709\u6301\u5206\u3092\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306f\u3001\u4ed6\u306e\u5171\u6709\u8005\u306e1\u4eba\u306b\u8d08\u4e0e\u3057\u305f\u308a\u3001\u5171\u6709\u8005\u3067\u306f\u306a\u3044\u7b2c\u4e09\u8005\u306b\u8d08\u4e0e\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u653e\u68c4\u306e\u5834\u5408\u306f\u5171\u6709\u6301\u5206\u3092\u53d6\u5f97\u3059\u308b\u4eba\u3084\u53d6\u5f97\u5272\u5408\u304c\u81ea\u52d5\u7684\u306b\u6c7a\u307e\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u8d08\u4e0e\u306e\u5834\u5408\u306f\u5171\u6709\u6301\u5206\u3092\u8d08\u4e0e\u3059\u308b\u4eba\u306e\u610f\u601d\u3067\u53d6\u5f97\u3059\u308b\u4eba\u3092\u9078\u3079\u308b\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-21\">\uff19\u30fc\uff12\uff0e\u53d6\u5f97\u6642\u671f\u3068\u53d6\u5f97\u8cbb\u306e\u5224\u65ad\u304c\u7570\u306a\u308b<\/span><\/h3>\n<p>\u5171\u6709\u8005\u306e1\u4eba\u304c\u3001\u653e\u68c4\u3084\u8d08\u4e0e\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\u3092\u5f97\u308b\u3068\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/12\/%E5%85%B1%E6%9C%89%E6%8C%81%E5%88%865.jpg\" \/><\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u53d6\u5f97\u8cbb\u306f\u3001\u653e\u68c4\u3068\u8d08\u4e0e\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u653e\u68c4\u306b\u3088\u3063\u3066\u5171\u6709\u6301\u5206\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u305f\u6642\u70b9\u3067\u306e\u6642\u4fa1\u304c\u53d6\u5f97\u8cbb\u3068\u306a\u308a\u307e\u3059\u3002\u53d6\u5f97\u6642\u671f\u3068\u53d6\u5f97\u8cbb\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8d08\u4e0e\u306e\u5834\u5408\u306b\u306f\u3001\u53d6\u5f97\u6642\u671f\u3068\u53d6\u5f97\u8cbb\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u8d08\u4e0e\u6642\u3068\u58f2\u5374\u6642\u3067\u4e8c\u91cd\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p><strong>\u4f8b\u3011A\u3055\u3093\u3068B\u3055\u3093\u304c\u5171\u6709\u3059\u308b\u571f\u5730\u3092\u58f2\u5374\u3059\u308b\u30b1\u30fc\u30b9\u3067\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/strong><\/p>\n<p>A\u3055\u3093\u3068B\u3055\u3093\u306f\u30011,000\u4e07\u5186\u305a\u3064\u51fa\u3057\u5408\u3063\u30662,000\u4e07\u5186\u306e\u571f\u5730\u3092\u8cfc\u5165\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u5f8cA\u3055\u3093\u306f\u3001\u571f\u5730\u306e\u5171\u6709\u6301\u5206\u306e\u6642\u4fa1\u304c1,500\u4e07\u5186\u306b\u306a\u3063\u305f\u3068\u304d\u306b\u3001\u8d08\u4e0e\u307e\u305f\u306f\u653e\u68c4\u306b\u3088\u3063\u3066\u5171\u6709\u6301\u5206\u3092\u624b\u653e\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u305d\u3053\u304b\u3089\u3055\u3089\u306b\u6642\u304c\u7d4c\u3061\u3001B\u3055\u3093\u306f\u571f\u5730\u30924,000\u4e07\u5186\u3067\u58f2\u5374\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u3001\u53d6\u5f97\u8cbb\u306e\u8003\u3048\u65b9\u3068\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><strong>A\u3055\u3093\u304c\u5171\u6709\u6301\u5206\u3092\u653e\u68c4\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p>A\u3055\u3093\u304c\u653e\u68c4\u3057\u305f\u5171\u6709\u6301\u5206\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u305d\u306e\u305f\u3081B\u3055\u3093\u306f\u3001\u653e\u68c4\u3055\u308c\u305f\u5171\u6709\u6301\u5206\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306b\u8d08\u4e0e\u7a0e\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002<\/p>\n<p>B\u3055\u3093\u304c\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306e\u53d6\u5f97\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001B\u3055\u3093\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u5171\u6709\u6301\u5206\u306f\u53d6\u5f97\u3057\u305f\u3068\u304d\u306e\u6642\u4fa1\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u3082\u3068\u3082\u3068A\u3055\u3093\u304c\u6301\u3063\u3066\u3044\u305f\u5171\u6709\u6301\u5206\u306f\u653e\u68c4\u3057\u305f\u3068\u304d\u306e\u6642\u4fa1\u3068\u306a\u308a\u307e\u3059\u3002\u3088\u3063\u3066\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u53d6\u5f97\u8cbb\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u53d6\u5f97\u8cbb\uff1dB\u3055\u3093\u306e\u6301\u5206\u53d6\u5f97\u8cbb1,000\u4e07\u5186+A\u3055\u3093\u304c\u6301\u5206\u653e\u68c4\u3057\u305f\u3068\u304d\u306e\u6642\u4fa11,500\u4e07\u5186<br \/>\n=2,500\u4e07\u5186<\/li>\n<\/ul>\n<p><strong>A\u3055\u3093\u304c\u5171\u6709\u6301\u5206\u3092\u8d08\u4e0e\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p>A\u3055\u3093\u304c\u5171\u6709\u6301\u5206\u3092\u8d08\u4e0e\u3057\u305f\u3068\u304d\u3001B\u3055\u3093\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u70b9\u306f\u540c\u3058\u3067\u3059\u3002\u4e00\u65b9\u3067\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306e\u53d6\u5f97\u8cbb\u306f\u3001A\u3055\u3093\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u5171\u6709\u6301\u5206\u306b\u3064\u3044\u3066\u306fB\u3055\u3093\u3068\u540c\u69d8\u306b\u53d6\u5f97\u6642\u306e\u6642\u4fa1\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u53d6\u5f97\u8cbb\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53d6\u5f97\u8cbb\uff1dB\u3055\u3093\u306e\u6301\u5206\u53d6\u5f97\u8cbb1,000\u4e07\u5186+A\u3055\u3093\u306e\u6301\u5206\u53d6\u5f97\u8cbb1,000\u4e07\u5186<br \/>\n=2,000\u4e07\u5186<\/li>\n<\/ul>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4ed6\u306e\u5171\u6709\u8005\u304c\u6301\u3063\u3066\u3044\u305f\u5171\u6709\u6301\u5206\u3092\u8d08\u4e0e\u3068\u653e\u68c4\u306e\u3069\u3061\u3089\u3067\u53d6\u5f97\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u53d6\u5f97\u8cbb\u306e\u8003\u3048\u65b9\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u3082\u9055\u3046\u91d1\u984d\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h2><span 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