{"id":763,"date":"2025-09-16T14:00:18","date_gmt":"2025-09-16T05:00:18","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=763"},"modified":"2025-10-15T14:35:41","modified_gmt":"2025-10-15T05:35:41","slug":"furniture-evaluation","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/furniture-evaluation-763","title":{"rendered":"\u5bb6\u8ca1\u9053\u5177\uff08\u5bb6\u5ead\u7528\u8ca1\u7523\uff09\u3068\u306f\uff1f\u7a2e\u985e\u5225\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u3092\u7d39\u4ecb"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u3001\u4e0d\u52d5\u7523\u30fb\u73fe\u91d1\u30fb\u6709\u4fa1\u8a3c\u5238\u306e\u3088\u3046\u306a\u8ca1\u7523\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><b 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wp-image-5936\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/household_goods_1.png\" alt=\"\" width=\"400\" height=\"427\" \/><\/p>\n<p><b 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src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/household_goods_2.png\" alt=\"\" width=\"400\" height=\"424\" \/><\/p>\n<p>\u3069\u306e\u3088\u3046\u306a\u8ca1\u7523\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u65b9\u306f\u3001\u300c<a href=\"https:\/\/chester-tax.com\/encyclopedia\/12775.html\">\u76f8\u7d9a\u8ca1\u7523\u3068\u306f\u4f55\u304b\uff1f\uff5e\u6c11\u6cd5\u3068\u7a0e\u6cd5\u3067\u306f\u7bc4\u56f2\u304c\u7570\u306a\u308b\uff5e<\/a>\u300d\u3082\u4f75\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4e2d\u3067\u3082\u5384\u4ecb\u306a\u306e\u304c\u3001\u89aa\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3001\u5225\u4e16\u5e2f\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\u5b50\u4f9b\u306a\u3069\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u7406\u7531\u306f\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b50\u4f9b\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u89aa\u306e\u5bb6\u306e\u4e2d\u306b\u3042\u308b\u5bb6\u8ca1\u9053\u5177\u306e\u307b\u3068\u3093\u3069\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b50\u4f9b\u306f\u3001\u5bb6\u8ca1\u9053\u5177\u3082\u542b\u3081\u305f\u76f8\u7d9a\u8ca1\u7523\u3092\u5168\u3066\u304d\u3061\u3093\u3068\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span 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\/><\/p>\n<p>\u305f\u3068\u3048\u5c11\u984d\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3055\u308c\u308b\u3068\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3057\u3001\u4fee\u6b63\u7533\u544a\u306e\u624b\u9593\u3082\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u5bb6\u8ca1\u9053\u5177\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u6f0f\u308c\u306e\u306a\u3044\u3088\u3046\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"2\">2.\u201c\u5bb6\u8ca1\u9053\u5177\uff08\u5bb6\u5ead\u7528\u8ca1\u7523\uff09\u201d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h2>\n<p>\u5bb6\u8ca1\u9053\u5177\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u305d\u306e\u5bb6\u8ca1\u9053\u5177\u306e\u4fa1\u5024\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>1\u3064\u3042\u305f\u308a\u306e\u4fa1\u5024\u304c5\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u300c\u5bb6\u8ca1\u4e00\u5f0f\u300d\u3068\u3057\u3066\u307e\u3068\u3081\u30011\u3064\u3042\u305f\u308a\u306e\u4fa1\u5024\u304c5\u4e07\u5186\u8d85\u3067\u3042\u308c\u3070\u500b\u5225\u306b\u8a55\u4fa1\u3092\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5939\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/household_goods_4.png\" alt=\"\" width=\"600\" height=\"424\" \/><\/p>\n<h3><span id=\"2-15\">2-1.\u4fa1\u5024\u304c5\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u300c\u5bb6\u8ca1\u4e00\u5f0f\u300d\u3068\u307e\u3068\u3081\u308b<\/span><\/h3>\n<p>\u8cfc\u5165\u304b\u3089\u6642\u9593\u304c\u7d4c\u3063\u3066\u4fa1\u5024\u306e\u843d\u3061\u305f\u5bb6\u96fb\u3084\u5bb6\u5177\u3092\u3001\u6570\u5343\u5186\u3084\u6570\u767e\u5186\u306e\u3082\u306e\u307e\u3067\u6570\u3048\u3066\u3044\u304f\u306e\u306f\u73fe\u5b9f\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><b class=\"yellow-line\">1\u500b\u307e\u305f\u306f1\u7d44\u306e\u4fa1\u5024\u304c5\u4e07\u5186\u4ee5\u4e0b\u306e\u52d5\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5bb6\u8ca1\u4e00\u5f0f\u300d\u3084\u300c\u5bb6\u5177\u7b49\u4e00\u5f0f\u300d\u3068\u3044\u3063\u305f\u5f62\u3067\u3001\u3042\u308b\u7a0b\u5ea6\u307e\u3068\u3081\u3066\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/b>\u3002<\/p>\n<p><a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/06\/01.htm#a-128\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054128<\/a>\u306b\u304a\u3044\u3066\u3001\u300c\u5bb6\u5ead\u7528\u52d5\u7523\u30671\u500b\u53c8\u306f1\u7d44\u306e\u4fa1\u984d\u304c5\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u4e00\u62ec\u3057\u3066\u4e00\u4e16\u5e2f\u3054\u3068\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u300d\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3088\u307b\u3069\u9ad8\u4fa1\u306a\u3082\u306e\u3067\u306a\u3044\u9650\u308a\u30011\u30641\u3064\u5c02\u9580\u5bb6\u306b\u8a55\u4fa1\u984d\u3092\u9451\u5b9a\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u306f\u306a\u304f\u3001\u8cfc\u5165\u6642\u306e\u5927\u4f53\u306e\u4fa1\u683c\u304b\u3089\u5e74\u6570\u306b\u5fdc\u3058\u3066\u4fa1\u5024\u3092\u6e1b\u3089\u3057\u3001\u73fe\u5728\u306e\u4fa1\u5024\u3092\u5927\u307e\u304b\u306b\u7b97\u51fa\u3059\u308b\u3060\u3051\u3067\u5927\u4e08\u592b\u3067\u3059\u3002<\/p>\n<p>\u300c\u5bb6\u8ca1\u4e00\u5f0f\u300d\u3068\u307e\u3068\u3081\u3066\u7533\u544a\u3067\u304d\u308b\u3068\u306f\u8a00\u3063\u3066\u3082\u3001\u4fa1\u5024\u304c5\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u306f\u6b63\u3057\u304f\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u9ad8\u4fa1\u306a\u30c6\u30ec\u30d3\u3084PC\u306a\u3069\u306f1\u30641\u3064\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6642\u9593\u306e\u7d4c\u904e\u3068\u5171\u306b\u4e00\u822c\u52d5\u7523\u306e\u4fa1\u5024\u304c\u6e1b\u308b\u305f\u3081\u3001<b class=\"yellow-line\">\u4e00\u822c\u5bb6\u5ead\u306b\u304a\u3044\u3066\u6642\u4fa1\u304c5\u4e07\u5186\u3092\u8d85\u3048\u308b\u52d5\u7523\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093<\/b>\u3002<\/p>\n<h4><span id=\"2-1-11050\">2-1-1.\u5bb6\u8ca1\u9053\u5177\u4e00\u5f0f\u306e\u8a55\u4fa1\u984d\u306f10\uff5e50\u4e07\u5186\u304c\u76f8\u5834<\/span><\/h4>\n<p><b class=\"yellow-line\">\u5bb6\u8ca1\u9053\u5177\u3092\u307e\u3068\u3081\u3066\u300c\u5bb6\u8ca1\u4e00\u5f0f\u300d\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u8a55\u4fa1\u984d\u306f10\uff5e50\u4e07\u5186\u3067\u8a18\u8f09\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059<\/b>\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u5bb6\u8ca1\u9053\u5177\u306e\u8a55\u4fa1\u984d\u306b\u5dee\u304c\u51fa\u308b\u306e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u3069\u306e\u3088\u3046\u306a\u751f\u6d3b\u3092\u3057\u3066\u3044\u305f\u306e\u304b\u306b\u3088\u3063\u3066\u3001\u8a55\u4fa1\u984d\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u4e00\u822c\u5bb6\u5ead\u3067\u3042\u308c\u307010\u4e07\u5186\u7a0b\u5ea6\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u9ad8\u7d1a\u5bb6\u5177\u7b49\u3092\u63c3\u3048\u3066\u3044\u305f\u306a\u3089\u3070\u5c11\u3057\u591a\u3081\u306b\u8a55\u4fa1\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"2-25\">2-2.\u4fa1\u5024\u304c5\u4e07\u5186\u8d85\u306e\u5834\u5408\u306f\u500b\u5225\u306b\u8a55\u4fa1\u3059\u308b<\/span><\/h3>\n<p>\u5bb6\u8ca1\u9053\u5177\u306e\u4e2d\u306b\u306f\u3001\u81ea\u52d5\u8eca\u30fb\u9aa8\u8463\u54c1\u30fb\u8cb4\u91d1\u5c5e\u3084\u5b9d\u77f3\u306a\u3069\u30011\u3064\u3042\u305f\u308a\u306e\u4fa1\u5024\u304c5\u4e07\u5186\u3092\u8d85\u3048\u308b\u52d5\u7523\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4fa1\u5024\u304c5\u4e07\u5186\u3092\u8d85\u3048\u308b\u4e00\u822c\u52d5\u7523\u306f\u3001<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/06\/01.htm#a-129\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054129<\/a>\u306b\u57fa\u3065\u3044\u3066\u3001\u500b\u5225\u306b\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054129<\/p>\n<p>\u4e00\u822c\u52d5\u7523\u306e\u4fa1\u984d\u306f\u3001<b class=\"yellow-line\">\u539f\u5247\u3068\u3057\u3066\u3001\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\u3001\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u7b49\u3092\u53c2\u914c\u3057\u3066\u8a55\u4fa1<\/b>\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\u3001\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u7b49\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u52d5\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u52d5\u7523\u3068\u540c\u7a2e\u53ca\u3073\u540c\u898f\u683c\u306e\u65b0\u54c1\u306e\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u5c0f\u58f2\u4fa1\u984d\u304b\u3089\u3001\u305d\u306e\u52d5\u7523\u306e\u88fd\u9020\u306e\u6642\u304b\u3089\u8ab2\u7a0e\u6642\u671f\u307e\u3067\u306e\u671f\u9593\uff08\u305d\u306e\u671f\u9593\u306b1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u7aef\u6570\u306f1\u5e74\u3068\u3059\u308b\u3002\uff09\u306e\u511f\u5374\u8cbb\u306e\u984d\u306e\u5408\u8a08\u984d\u53c8\u306f\u6e1b\u4fa1\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002<\/p><\/blockquote>\n<p>\u6761\u6587\u3060\u3051\u3060\u3068\u30a4\u30e1\u30fc\u30b8\u3057\u3065\u3089\u3044\u3068\u601d\u3046\u306e\u3067\u3001\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4><span id=\"2-2-1\">2-2-1.\u539f\u5247\u306f\u300c\u76f8\u7d9a\u767a\u751f\u6642\u306e\u6642\u4fa1\u300d\u3067\u8a55\u4fa1\u3059\u308b<\/span><\/h4>\n<p><b class=\"yellow-line\">\u4fa1\u5024\u304c5\u4e07\u5186\u4ee5\u4e0a\u306e\u5bb6\u8ca1\u9053\u5177\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u76f8\u7d9a\u767a\u751f\u6642\u306e\u6642\u4fa1\u300d\u30671\u3064\u305a\u3064\u500b\u5225\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059<\/b>\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\u300d\u3084\u300c\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u7b49\uff08\u5c02\u9580\u5bb6\u306e\u9451\u5b9a\u4fa1\u683c\uff09\u300d\u3092\u8a55\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u696d\u8005\u306e\u67fb\u5b9a\u984d\u304c\u305d\u306e\u307e\u307e\u8a55\u4fa1\u984d\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3088\u307b\u3069\u9ad8\u4fa1\u306a\u3082\u306e\u3067\u306a\u3044\u9650\u308a\u3001\u6b63\u78ba\u306a\u67fb\u5b9a\u984d\u3092\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4><span id=\"2-2-2\">2-2-2.\u96e3\u3057\u3044\u5834\u5408\u306f\u6e1b\u4fa1\u511f\u5374\u306e\u8981\u9818\u3067\u4fa1\u5024\u306e\u6e1b\u308a\u65b9\u3092\u8a55\u4fa1\u3059\u308b<\/span><\/h4>\n<p><b class=\"yellow-line\">\u4e2d\u53e4\u54c1\u3068\u3057\u3066\u306e\u58f2\u5374\u76f8\u5834\u306e\u4e88\u6e2c\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u300c\u6e1b\u4fa1\u511f\u5374\u300d\u306e\u8981\u9818\u3067\u3001\u8cfc\u5165\u304b\u3089\u306e\u7d4c\u904e\u5e74\u6570\u306b\u5fdc\u3058\u3066\u4fa1\u5024\u304c\u6e1b\u308b\u3082\u306e\u3068\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059<\/b>\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u6642\u9593\u306e\u7d4c\u904e\u306b\u3088\u3063\u3066\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u6e1b\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u9ad8\u7d1a\u5bb6\u96fb\u3067\u3042\u3063\u3066\u3082\u3001\u30d1\u30bd\u30b3\u30f3\u306f4\u5e74\u3001\u30c6\u30ec\u30d3\u306f5\u5e74\u3001\u5927\u578b\u5bb6\u96fb\u306f6\u5e74\u3067\u3001\u305d\u306e\u4fa1\u5024\u304c\u307b\u3068\u3093\u30690\u5186\u306b\u306a\u308b\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u306e\u4ed5\u7d44\u307f\u3084\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/14355.html\">\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u8003\u3048\u65b9\u3002\u511f\u5374\u65b9\u6cd5\u306b\u6ce8\u610f\u3057\u3088\u3046<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span id=\"3\">3.\u201c\u5bb6\u8ca1\u9053\u5177\uff08\u5bb6\u5ead\u7528\u8ca1\u7523\uff09\u201d\u306e\u8a55\u4fa1\u65b9\u6cd5\u3010\u7a2e\u985e\u5225\u3011<\/span><\/h2>\n<p>\u5bb6\u8ca1\u9053\u5177\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u8a55\u4fa1\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308c\u3070\u826f\u3044\u306e\u304b\u60a9\u307e\u308c\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u3001\u5bb6\u8ca1\u9053\u5177\u306e\u7a2e\u985e\u5225\u306e\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"3-1\">3-1.\u5bb6\u96fb<\/span><\/h3>\n<p>\u30d1\u30bd\u30b3\u30f3\u30fb\u30b9\u30de\u30db\u30fb\u30c6\u30ec\u30d3\u30fb\u51b7\u8535\u5eab\u30fb\u6d17\u6fef\u6a5f\u30fb\u30a8\u30a2\u30b3\u30f3\u306a\u3069\u306e\u53e4\u3044\u5bb6\u96fb\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u3088\u3063\u30665\u4e07\u5186\u4ee5\u4e0b\u306e\u8a55\u4fa1\u306b\u306a\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u306e\u3067\u3001\u57fa\u672c\u7684\u306b\u306f\u300c\u5bb6\u8ca1\u9053\u5177\u4e00\u5f0f\u300d\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u76f8\u7d9a\u767a\u751f\u76f4\u524d\u306b\u8cfc\u5165\u3057\u305f5\u4e07\u5186\u4ee5\u4e0a\u306e\u9ad8\u7d1a\u5bb6\u96fb\u3084\u3001\u76f8\u7d9a\u958b\u59cb\u5f8c\u306b5\u4e07\u5186\u4ee5\u4e0a\u3067\u58f2\u5374\u3057\u305f\u5bb6\u96fb\u306b\u3064\u3044\u3066\u306f\u3001\u696d\u8005\u306e\u8cb7\u53d6\u4fa1\u683c\u7b49\u3092\u53c2\u8003\u306b\u500b\u5225\u306b\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-2\">3-2.\u5bb6\u5177<\/span><\/h3>\n<p>\u30bd\u30d5\u30a1\u30fc\u30fb\u30c6\u30fc\u30d6\u30eb\u30fb\u6905\u5b50\u30fb\u672c\u68da\u30fb\u30d9\u30c3\u30c9\u306a\u3069\u306e\u53e4\u3044\u5bb6\u5177\u3082\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u3088\u3063\u30665\u4e07\u5186\u4ee5\u4e0b\u306e\u8a55\u4fa1\u306b\u306a\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u306e\u3067\u3001\u300c\u5bb6\u8ca1\u9053\u5177\u4e00\u5f0f\u300d\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u76f8\u7d9a\u767a\u751f\u76f4\u524d\u306b\u8cfc\u5165\u3057\u305f5\u4e07\u5186\u4ee5\u4e0a\u306e\u9ad8\u7d1a\u5bb6\u5177\u3084\u3001\u76f8\u7d9a\u958b\u59cb\u5f8c\u306b5\u4e07\u5186\u4ee5\u4e0a\u3067\u58f2\u5374\u3057\u305f\u5bb6\u5177\u306b\u3064\u3044\u3066\u306f\u3001\u696d\u8005\u306e\u8cb7\u53d6\u4fa1\u683c\u7b49\u3092\u53c2\u8003\u306b\u500b\u5225\u306b\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-3\">3-3.\u8863\u985e<\/span><\/h3>\n<p>\u6d0b\u670d\u30fb\u9784\u30fb\u9774\u30fb\u7740\u7269\u306a\u3069\u306e\u8863\u985e\u3082\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u3088\u3063\u30665\u4e07\u5186\u4ee5\u4e0b\u306e\u8a55\u4fa1\u306b\u306a\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u306e\u3067\u3001\u300c\u5bb6\u8ca1\u9053\u5177\u4e00\u5f0f\u300d\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u9ad8\u7d1a\u30d6\u30e9\u30f3\u30c9\u3084\u30d7\u30ec\u30df\u30a2\u4fa1\u5024\u304c\u3042\u308b\u8863\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u696d\u8005\u306e\u8cb7\u53d6\u4fa1\u683c\u7b49\u3092\u53c2\u8003\u306b\u500b\u5225\u306b\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-4\">3-4.\u81ea\u52d5\u8eca<\/span><\/h3>\n<p>\u4e2d\u53e4\u76f8\u5834\u304c\u7b97\u51fa\u3057\u3084\u3059\u3044\u81ea\u52d5\u8eca\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u306b\u304a\u3051\u308b\u3001\u4ee5\u4e0b\u306e\u4fa1\u683c\u306a\u3069\u3092\u53c2\u8003\u306b\u500b\u5225\u306b\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul style=\"margin-bottom: 0px;\">\n<li>\u5b9f\u969b\u306e\u58f2\u5374\u4fa1\u683c<\/li>\n<li>\u4e2d\u53e4\u8eca\u8ca9\u58f2\u696d\u8005\u306e\u67fb\u5b9a\u4fa1\u683c<\/li>\n<li>\u58f2\u308a\u51fa\u3057\u4e2d\u306e\u4e2d\u53e4\u8eca\u4fa1\u683c<\/li>\n<\/ul>\n<\/div>\n<p>\u3057\u304b\u3057\u3001\u6b63\u78ba\u306a\u67fb\u5b9a\u984d\u3092\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001<b class=\"yellow-line\">\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u7121\u6599\u67fb\u5b9a\u306a\u3069\u3067\u7c21\u5358\u306b\u76f8\u5834\u3092\u8abf\u3079\u3066\u3001\u5927\u307e\u304b\u306a\u91d1\u984d\u3092\u7533\u544a\u3059\u308b\u3060\u3051\u3067\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059<\/b>\u3002<\/p>\n<p>\u4eee\u306b\u5e02\u5834\u3067\u6d41\u901a\u3057\u3066\u3044\u306a\u3044\u73cd\u3057\u3044\u81ea\u52d5\u8eca\u3067\u3001\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u683c\u3092\u57fa\u6e96\u3068\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u5f0f\u306b\u3088\u3063\u3066\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u81ea\u52d5\u8eca\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/academy\/blog\/inheritance-tax-practice\/%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E3%81%93%E3%81%A8\/car-evaluation-1158\">\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u300c\u81ea\u52d5\u8eca\u300d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a>\u300d\u3084\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/8277.html\">\u81ea\u52d5\u8eca\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u201c\u696d\u8005\u8cb7\u53d6\u91d1\u984d\u201d<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"3-5\">3-5.\u8cb4\u91d1\u5c5e\u3084\u5b9d\u77f3<\/span><\/h3>\n<p>\u8cb4\u91d1\u5c5e\u30fb\u5b9d\u77f3\u30fb\u9ad8\u7d1a\u6642\u8a08\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u306b\u304a\u3051\u308b\u3001\u4ee5\u4e0b\u306e\u4fa1\u683c\u306a\u3069\u3092\u53c2\u8003\u306b\u500b\u5225\u306b\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul style=\"margin-bottom: 0px;\">\n<li>\u5b9f\u969b\u306e\u58f2\u5374\u4fa1\u683c<\/li>\n<li>\u8cea\u5c4b\u3084\u8cb7\u53d6\u696d\u8005\u306e\u67fb\u5b9a\u4fa1\u683c<\/li>\n<\/ul>\n<\/div>\n<p>\u4eee\u306b\u3001\u8cb4\u91d1\u5c5e\u3084\u5b9d\u77f3\u306e\u4fa1\u5024\u304c5\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u300c\u5bb6\u8ca1\u9053\u5177\u4e00\u5f0f\u300d\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u8a08\u4e0a\u3057\u3001\u4fa1\u5024\u304c5\u4e07\u5186\u8d85\u3067\u3042\u308c\u3070\u500b\u5225\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cb4\u91d1\u5c5e\u3084\u5b9d\u77f3\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u8cb4\u91d1\u5c5e\u4e00\u5f0f\u3007\u4e07\u5186\u300d\u3068\u307e\u3068\u3081\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u8cb4\u91d1\u5c5e\u3084\u5b9d\u77f3\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/8215.html\">\u91d1\u30fb\u30d7\u30e9\u30c1\u30ca\u7b49\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1<\/a>\u300d\u3084\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/17161.html\">\u5b9d\u77f3\u306e\u76f8\u7d9a\u7a0e\u984d\u306f\u907a\u7523\u7dcf\u984d\u306b\u3088\u308a\u7570\u306a\u308b\uff5c\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u3066\u8ce2\u304f\u76f8\u7d9a\u3057\u305f\u3044\u4eba\u3078<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"3-6\">3-6.\u7d75\u753b\u3084\u9aa8\u8463\u54c1\u306a\u3069\u306e\u7f8e\u8853\u54c1<\/span><\/h3>\n<p>\u4fa1\u5024\u304c\u5bb9\u6613\u306b\u5224\u65ad\u3067\u304d\u306a\u3044\u7d75\u753b\u3084\u9aa8\u8463\u54c1\u306a\u3069\u306e\u7f8e\u8853\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u306b\u304a\u3051\u308b\u3001\u4ee5\u4e0b\u306e\u4fa1\u683c\u306a\u3069\u3092\u53c2\u8003\u306b\u500b\u5225\u306b\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul style=\"margin-bottom: 0px;\">\n<li>\u5b9f\u969b\u306e\u58f2\u5374\u4fa1\u683c<\/li>\n<li>\u8cb7\u53d6\u696d\u8005\u306e\u67fb\u5b9a\u4fa1\u683c<\/li>\n<li>\u7f8e\u8853\u5546\u306b\u4f9d\u983c\u3057\u3066\u5f97\u3089\u308c\u305f\u9451\u5b9a\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u3053\u3067\u4fa1\u5024\u304c5\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u300c\u5bb6\u8ca1\u9053\u5177\u4e00\u5f0f\u300d\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u8a08\u4e0a\u3057\u3001\u4fa1\u5024\u304c5\u4e07\u5186\u8d85\u3067\u3042\u308c\u3070\u500b\u5225\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u71b1\u5fc3\u306a\u8490\u96c6\u5bb6\u3060\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5fc5\u305a\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ca9\u58f2\u696d\u8005\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u7f8e\u8853\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u305f\u306a\u5378\u5546\u54c1\u7b49\u306e\u8a55\u4fa1\u300d\u3068\u540c\u69d8\u3068\u306a\u308a\u307e\u3059\uff08<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/06\/03.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054133\u3001135<\/a>\uff09\u3002<\/p>\n<p>\u9aa8\u8463\u54c1\u3084\u7f8e\u8853\u54c1\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/academy\/blog\/inheritance-tax-practice\/%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E3%81%93%E3%81%A8\/document-antiques-1161\">\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u300c\u66f8\u753b\u9aa8\u8463\u300d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a>\u300d\u3084\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/8350.html\">\u66f8\u753b\u30fb\u9aa8\u8463\u54c1\u30fb\u7f8e\u8853\u54c1\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u5b9f\u52d9<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"3-7\">3-7.\u30d4\u30a2\u30ce\u306a\u3069\u306e\u697d\u5668<\/span><\/h3>\n<p>\u30d4\u30a2\u30ce\u3084\u30d0\u30a4\u30aa\u30ea\u30f3\u306a\u3069\u306e\u697d\u5668\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u306b\u304a\u3051\u308b\u3001\u4ee5\u4e0b\u306e\u4fa1\u683c\u306a\u3069\u3092\u53c2\u8003\u306b\u500b\u5225\u306b\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul style=\"margin-bottom: 0px;\">\n<li>\u697d\u5668\u5c02\u9580\u306e\u8cb7\u53d6\u696d\u8005\u3084\u4e2d\u53e4\u8ca9\u58f2\u5e97\u306e\u63d0\u793a\u4fa1\u683c<\/li>\n<li>\u30aa\u30fc\u30af\u30b7\u30e7\u30f3\u30b5\u30a4\u30c8\u306a\u3069\u306e\u53d6\u5f15\u4fa1\u683c<\/li>\n<li>\u5c02\u9580\u5bb6\u306e\u9451\u5b9a\u4fa1\u683c<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u3053\u3067\u4fa1\u5024\u304c5\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u300c\u5bb6\u8ca1\u9053\u5177\u4e00\u5f0f\u300d\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u8a08\u4e0a\u3057\u3001\u4fa1\u5024\u304c5\u4e07\u5186\u8d85\u3067\u3042\u308c\u3070\u500b\u5225\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30d4\u30a2\u30ce\u306e\u7a2e\u985e\u3001\u30d6\u30e9\u30f3\u30c9\u3001\u88fd\u9020\u5e74\u3001\u72b6\u614b\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u4fa1\u683c\u306f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u4fa1\u5024\u5224\u65ad\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u5c02\u9580\u5bb6\u306b\u9451\u5b9a\u3092\u4f9d\u983c\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u30d4\u30a2\u30ce\u306a\u3069\u306e\u697d\u5668\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/35603.html\">\u30d4\u30a2\u30ce\u306a\u3069\u306e\u697d\u5668\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\uff1f\u8a55\u4fa1\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"3-8\">3-8.\u96fb\u8a71\u52a0\u5165\u6a29<\/span><\/h3>\n<p><b class=\"yellow-line\">\u56fa\u5b9a\u96fb\u8a71\u306e\u5951\u7d04\u5f62\u614b\u306b\u4fc2\u308b\u96fb\u8a71\u52a0\u5165\u6a29\u306f\u3001\u4ee4\u548c3\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u767a\u751f\u3057\u305f\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u5bb6\u8ca1\u9053\u5177\uff08\u5bb6\u5ead\u7528\u8ca1\u7523\uff09\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059<\/b>\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u96fb\u8a71\u52a0\u5165\u6a29\u306e\u8a55\u4fa1\u984d\u306f\u4e00\u5f8b1,500\u5186\u3068\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c3\u5e74\u306b\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u304c\u6539\u6b63\u3055\u308c\u3001\u3053\u306e<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/2106xx\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u6539\u6b63\u901a\u9054\u306e\u3042\u3089\u307e\u3057<\/a>\u306b\u300c\u5bb6\u5ead\u7528\u52d5\u7523\u7b49\u306b\u3001\u96fb\u8a71\u52a0\u5165\u6a29\u3092\u542b\u3081\u308b\u3053\u3068\u3068\u3057\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3002\u300d\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/07\/02.htm#a-161\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054161<\/a>\uff09\u3002<\/p>\n<p>\u96fb\u8a71\u52a0\u5165\u6a29\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/chester-tax.com\/encyclopedia\/15723.html\">\u96fb\u8a71\u52a0\u5165\u6a29\u3092\u76f8\u7d9a\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u306f\uff5c\u76f8\u7d9a\u624b\u7d9a\u3084\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3082\u89e3\u8aac<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span id=\"4\">4.\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u306f\u3069\u306e\u3088\u3046\u306b\u8a18\u5165\u3059\u308b\uff1f<\/span><\/h2>\n<p>\u5bb6\u8ca1\u9053\u5177\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c11\u8868\uff08\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u8ca1\u7523\u306e\u660e\u7d30\u66f8\uff09\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-1\">4-1.\u5bb6\u8ca1\u9053\u5177\u4e00\u5f0f\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u8a08\u4e0a\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5940\" style=\"border: 1px solid #000000;\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/household_goods_5.png\" alt=\"\" width=\"600\" height=\"313\" \/><\/p>\n<p>\u3010\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2021\/pdf\/E06.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3011<\/p>\n<p>\u5bb6\u8ca1\u9053\u5177\u4e00\u5f0f\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><b class=\"yellow-line\">\u7a2e\u985e\u3068\u7d30\u76ee\u306f\u300c\u5bb6\u5ead\u7528\u8ca1\u7523\u300d\u3001\u5229\u7528\u533a\u5206\u9298\u67c4\u7b49\u306f\u300c\u5bb6\u5177\u7b49\u4e00\u5f0f\u300d\u3084\u300c\u5bb6\u8ca1\u4e00\u5f0f\u300d\u3001\u6240\u5728\u5834\u6240\u7b49\u306f\u300c\u4f4f\u6240\u300d\u3001\u3055\u3089\u306b\u53d6\u5f97\u3057\u305f\u4eba\u306e\u6c0f\u540d\u3068\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059<\/b>\u3002<\/p>\n<p>\u306a\u304a\u3001\u5bb6\u5ead\u7528\u8ca1\u7523\u306e\u8a73\u7d30\u3092\u8a18\u8f09\u3057\u305f\u4e0b\u6bb5\u306b\u3001\u300c\u8a08\u300d\u3068\u300c\u8ca1\u7523\u306e\u4fa1\u984d\u300d\u3082\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u8a18\u8f09\u4f8b\u306b\u306f\u3001\u5bb6\u5ead\u7528\u8ca1\u7523\u306e\u4fa1\u984d\u304c250\u4e07\u5186\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u304b\u306a\u308a\u30ec\u30a2\u306a\u30b1\u30fc\u30b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5148\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u8a55\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f10\uff5e50\u4e07\u5186\u3067\u8a18\u8f09\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3><span id=\"4-2\">4-2.\u5bb6\u8ca1\u9053\u5177\u3092\u500b\u5225\u3067\u8a08\u4e0a\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5941\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/household_goods_6.png\" alt=\"\" width=\"600\" height=\"355\" \/><\/p>\n<p>\u3010\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2021\/pdf\/E06.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3011<\/p>\n<p>\u4fa1\u5024\u304c5\u4e07\u5186\u4ee5\u4e0a\u306e\u5bb6\u8ca1\u9053\u5177\u3092\u500b\u5225\u306b\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306f\u3001\u7a2e\u985e\u306f\u300c\u305d\u306e\u4ed6\u306e\u8ca1\u7523\u300d\u3001\u7d30\u76ee\u306f\u300c\u305d\u306e\u4ed6\u300d\u3001\u8ca1\u7523\u306e\u8a73\u7d30\u3084\u53d6\u5f97\u3057\u305f\u4eba\u306e\u60c5\u5831\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5bb6\u8ca1\u9053\u5177\u4ee5\u5916\u306e\u300c\u305d\u306e\u4ed6\u306e\u8ca1\u7523\u300d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u307e\u3068\u3081\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u8a18\u8f09\u4f8b\u306f\u300c\u7d75\u753b3\u70b9\u300d\u3092\u307e\u3068\u3081\u3066\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u53d6\u5f97\u3059\u308b\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u4eba\u3044\u308b\u5834\u5408\u306f\u3001\u7d75\u753b\u3092\u500b\u5225\u3067\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"5\">5.\u81ea\u52d5\u8eca\u306e\u8a55\u4fa1\u984d\u306b\u3088\u3063\u3066\u540d\u7fa9\u5909\u66f4\u624b\u7d9a\u304d\u306e\u5fc5\u8981\u66f8\u985e\u304c\u7570\u306a\u308b<\/span><\/h2>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u81ea\u52d5\u8eca\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u58f2\u5374\u30fb\u5ec3\u8eca\u3092\u3059\u308b\u4e88\u5b9a\u3067\u3042\u3063\u3066\u3082\u3001\u76f8\u7d9a\u4eba\u306e\u540d\u7fa9\u306b\u5909\u66f4\uff08\u79fb\u8ee2\u767b\u8a18\u306e\u7533\u8acb\uff09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5942\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/household_goods_7.png\" alt=\"\" width=\"600\" height=\"271\" \/><\/p>\n<p><b 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