{"id":1422,"date":"2025-09-05T17:00:54","date_gmt":"2025-09-05T08:00:54","guid":{"rendered":"https:\/\/fukugrow.jp\/?p=1422"},"modified":"2025-09-06T12:19:39","modified_gmt":"2025-09-06T03:19:39","slug":"%e7%b5%90%e5%b1%80%e3%80%8c%e7%a8%bc%e3%81%90%e3%82%88%e3%82%8a%e7%af%80%e7%b4%84%e3%80%8d%e3%81%8c%e5%8b%9d%e3%81%a4%ef%bd%9c%e7%a8%8e%e9%87%91%e3%81%a8%e7%a4%be%e4%bc%9a%e4%bf%9d%e9%99%ba%e3%81%ae","status":"publish","type":"post","link":"https:\/\/fukugrow.jp\/?p=1422","title":{"rendered":"\u7d50\u5c40\u300c\u7a3c\u3050\u3088\u308a\u7bc0\u7d04\u300d\u304c\u52dd\u3064\uff5c\u7a0e\u91d1\u3068\u793e\u4f1a\u4fdd\u967a\u306e\u58c1\u3092\u8d8a\u3048\u308b\u601d\u8003\u6cd5"},"content":{"rendered":"[lwptoc]\n\n\n<h2 class=\"wp-block-heading\"><strong>\u306f\u3058\u3081\u306b\uff5c\u300c\u3082\u3063\u3068\u7a3c\u3052\u3070\u697d\u306b\u306a\u308b\u300d\u3068\u4fe1\u3058\u3066\u3044\u305f\u3051\u308c\u3069<\/strong><\/h2>\n\n\n\n<p>\u300c\u3082\u3063\u3068\u53ce\u5165\u3092\u5897\u3084\u305b\u3070\u3001\u751f\u6d3b\u306f\u30e9\u30af\u306b\u306a\u308b\u300d<\/p>\n\n\n\n<p>\u305d\u3046\u4fe1\u3058\u3066\u3001\u4e00\u751f\u61f8\u547d\u50cd\u3044\u3066\u304d\u305f\u3002\u305d\u3093\u306a\u4eba\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u3051\u308c\u3069\u73fe\u5b9f\u306f\u3069\u3046\u3067\u3057\u3087\u3046\uff1f<\/p>\n\n\n\n<p>\u5e74\u53ce\u304c\u4e0a\u304c\u3063\u3066\u3082\u3001<strong>\u601d\u3063\u305f\u307b\u3069\u624b\u53d6\u308a\u304c\u5897\u3048\u306a\u3044<\/strong>\u3068\u611f\u3058\u305f\u3053\u3068\u3001\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n\n\n\n<p>\u7279\u306b\u4f1a\u793e\u54e1\u306e\u65b9\uff01<\/p>\n\n\n\n<p>\u5b9f\u306f\u305d\u306e\u9055\u548c\u611f\u3001\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u3044\u3046\u201c\u898b\u3048\u306a\u3044\u58c1\u201d\u304c\u539f\u56e0\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5e74\u53ce\u3068\u624b\u53d6\u308a\u306e\u95a2\u4fc2\u3092\u6398\u308a\u4e0b\u3052\u306a\u304c\u3089\u3001<\/p>\n\n\n\n<p><strong>\u306a\u305c\u7bc0\u7d04\u3053\u305d\u304c\u201c\u7a0e\u91d1\u306e\u304b\u304b\u3089\u306a\u3044\u53ce\u5165\u201d\u306a\u306e\u304b<\/strong>\u3001<\/p>\n\n\n\n<p>\u305d\u3057\u3066\u3001\u53ef\u51e6\u5206\u6240\u5f97\u3092\u5897\u3084\u3059\u305f\u3081\u306b\u79c1\u305f\u3061\u304c\u3067\u304d\u308b\u73fe\u5b9f\u7684\u306a\u6226\u7565\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5e74\u53ce1000\u4e07\u5186\u30681400\u4e07\u5186\u3001\u984d\u9762\u306f\u5927\u304d\u304f\u3066\u3082\u624b\u53d6\u308a\u306f\uff1f\uff5c\u50cd\u304f\u610f\u6b32\u3092\u524a\u3050\u65e5\u672c\u306e\u30b7\u30b9\u30c6\u30e0<\/strong><\/h2>\n\n\n\n<p>\u4eee\u306b\u3001\u72ec\u8eab\u30fb\u4f1a\u793e\u54e1\u30fb\u6276\u990a\u306a\u3057\u3068\u3044\u3046\u6761\u4ef6\u3067\u3001<\/p>\n\n\n\n<p>\u5e74\u53ce1000\u4e07\u5186\u30681400\u4e07\u5186\u306e\u4eba\u306e\u624b\u53d6\u308a\u3092\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\uff08\u6982\u7b97\uff09\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u5e74\u53ce<\/strong><\/th><th><strong>\u624b\u53d6\u308a\uff08\u76ee\u5b89\uff09<\/strong><\/th><th><strong>\u624b\u53d6\u308a\u7387<\/strong><\/th><\/tr><\/thead><tbody><tr><td>1000\u4e07\u5186<\/td><td>\u7d04700\u4e07\u5186<\/td><td>\u7d0470\uff05<\/td><\/tr><tr><td>1400\u4e07\u5186<\/td><td>\u7d04910\u4e07\u5186<\/td><td>\u7d0465\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5dee\u984d\u306f400\u4e07\u5186\u3002\u3067\u3059\u304c\u3001\u624b\u53d6\u308a\u306e\u5dee\u306f\u308f\u305a\u304b\u7d04210\u4e07\u5186\u307b\u3069\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001<strong>\u7a3c\u3044\u3060400\u4e07\u5186\u306e\u3046\u3061\u3001\u307b\u307c\u534a\u5206\u304c\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306b\u6d88\u3048\u3066\u3044\u308b<\/strong>\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u306a\u305c\u3053\u308c\u307b\u3069\u624b\u53d6\u308a\u304c\u5c11\u306a\u304f\u306a\u308b\u306e\u304b\uff1f<\/strong><\/h2>\n\n\n\n<p>\u4e3b\u306a\u7406\u7531\u306f\u3053\u306e2\u3064\u3067\u3059\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u6240\u5f97\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e<\/strong><\/h3>\n\n\n\n<p>\u5e74\u53ce\u304c\u9ad8\u304f\u306a\u308b\u307b\u3069\u7a0e\u7387\u304c\u4e0a\u304c\u308a\u30011000\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u306f<strong>33\uff05\u4ee5\u4e0a\u306e\u7a0e\u7387<\/strong>\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u4f4f\u6c11\u7a0e\u3084\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u52a0\u3048\u308b\u3068\u3001\u5b9f\u52b9\u7a0e\u7387\u306f35\u301c45\uff05\u306b\u9054\u3059\u308b\u3053\u3068\u3082\u3002<\/p>\n\n\n\n<p>\u25b6\ufe0e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\"> No.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u793e\u4f1a\u4fdd\u967a\u6599\u3082\u91cd\u3044<\/strong><\/h3>\n\n\n\n<p>\u5065\u5eb7\u4fdd\u967a\u3001\u539a\u751f\u5e74\u91d1\u3001\u4ecb\u8b77\u4fdd\u967a\u306a\u3069\u3001<strong>\u5e74100\u4e07\u5186\u4ee5\u4e0a\u304c\u5929\u5f15\u304d<\/strong>\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3001<\/p>\n\n\n\n<p>\u5e74\u53ce\u304c\u5897\u3048\u3066\u3082\u300c\u4fdd\u967a\u6599\u306e\u4e0a\u9650\u300d\u306b\u5f35\u308a\u4ed8\u3044\u3066\u3001\u624b\u53d6\u308a\u306f\u4f38\u3073\u306b\u304f\u3044\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u50cd\u304f\u610f\u6b32\u304c\u8584\u308c\u3001\u65e5\u672c\u306e\u982d\u8133\u5c64\u304c\u96e2\u308c\u3066\u3044\u304f\u61f8\u5ff5\u3082<\/strong><\/h2>\n\n\n\n<p>\u3053\u3046\u3057\u305f\u4ed5\u7d44\u307f\u306b\u3088\u3063\u3066\u3001\u300c\u9811\u5f35\u3063\u3066\u3082\u5831\u308f\u308c\u306a\u3044\u793e\u4f1a\u300d\u3068\u611f\u3058\u3066\u3057\u307e\u3046\u4eba\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7279\u306b\u5f71\u97ff\u304c\u5927\u304d\u3044\u306e\u306f\u3001\u5e74\u53ce1000\u4e07\u5186\u301c1400\u4e07\u5186\u306e\u3044\u308f\u3086\u308b<strong>\u65e5\u672c\u306e\u982d\u8133\u5c64<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u533b\u5e2b\u3001\u5f01\u8b77\u58eb\u3001\u7814\u7a76\u8005\u3001\u30a8\u30f3\u30b8\u30cb\u30a2\u3001\u5927\u624b\u5546\u793e\u30de\u30f3\u3001\u5916\u8cc7\u7cfb\u30b3\u30f3\u30b5\u30eb\u306a\u3069\u3001<\/p>\n\n\n\n<p>\u9ad8\u3044\u8cac\u4efb\u3068\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u306b\u898b\u5408\u308f\u306a\u3044\u624b\u53d6\u308a\u3092\u76ee\u306e\u5f53\u305f\u308a\u306b\u3057\u305f\u3068\u304d\u3001\u6b21\u306b\u51fa\u3066\u304f\u308b\u306e\u306f\u3053\u3046\u3044\u3063\u305f\u58f0\u3067\u3059\uff1a<\/p>\n\n\n\n<p><strong>\u300c\u3053\u306e\u307e\u307e\u65e5\u672c\u3067\u50cd\u304f\u610f\u5473\u304c\u3042\u308b\u306e\u304b\uff1f\u300d<\/strong><\/p>\n\n\n\n<p>\u300c\u6d77\u5916\u306b\u79fb\u3063\u305f\u307b\u3046\u304c\u3001\u53ce\u5165\u3082\u6642\u9593\u3082\u30d0\u30e9\u30f3\u30b9\u304c\u53d6\u308c\u308b\u306e\u3067\u306f\uff1f\u300d<\/p>\n\n\n\n<p>\u5b9f\u969b\u3001\u8fd1\u5e74\u306f\u9ad8\u30b9\u30ad\u30eb\u4eba\u6750\u306e\u56fd\u5916\u6d41\u51fa\u304c\u9759\u304b\u306b\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>1989\u5e74\u306e\u9577\u671f\u6ede\u5728\u30fb\u6c38\u4f4f\u8005\u306f\u7d0458\u4e07\u4eba\u3067\uff0c2023\u5e74\u306f\u7d04130\u4e07\u4eba\uff0e<\/p>\n\n\n\n<p>\u25b6\ufe0e<a href=\"https:\/\/www.mofa.go.jp\/mofaj\/files\/100436737.pdf\">\u6d77\u5916\u5728\u7559\u90a6\u4eba\u6570\u8abf\u67fb\u7d71\u8a08\uff5c\u5916\u52d9\u7701<\/a><\/p>\n\n\n\n<p>\u3059\u3079\u3066\u306e\u9577\u671f\u6ede\u5728\u8005\u30fb\u6c38\u4f4f\u8005\u304c\u8a72\u5f53\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6d77\u5916\u3067\u3042\u308b\u7a0b\u5ea6\u306e\u751f\u6d3b\u3092\u55b6\u3093\u3067\u3044\u304f\u3053\u3068\u306e\u3067\u304d\u308b\u8ca1\u529b\u304c\u3042\u308b\u3053\u3068\u3092\u8003\u3048\u308c\u3070\u3001\u9ad8\u6240\u5f97\u8005\u304c\u5360\u3081\u308b\u5272\u5408\u306f\u591a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u307e\u307e<strong>\u9ad8\u6240\u5f97\u5c64\u3092\u201c\u8d05\u6ca2\u7a0e\u306e\u5bfe\u8c61\u201d\u306e\u3088\u3046\u306b\u6271\u3044\u7d9a\u3051\u308c\u3070\u3001\u56fd\u5168\u4f53\u306e\u751f\u7523\u6027\u30fb\u7a0e\u53ce\u30fb\u6280\u8853\u529b\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u304f<\/strong>\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/fukugrow.jp\/wp-content\/uploads\/2025\/08\/image.jpg\" alt=\"\" class=\"wp-image-1423\" style=\"width:416px;height:auto\" srcset=\"https:\/\/fukugrow.jp\/wp-content\/uploads\/2025\/08\/image.jpg 1024w, https:\/\/fukugrow.jp\/wp-content\/uploads\/2025\/08\/image-300x300.jpg 300w, https:\/\/fukugrow.jp\/wp-content\/uploads\/2025\/08\/image-150x150.jpg 150w, https:\/\/fukugrow.jp\/wp-content\/uploads\/2025\/08\/image-768x768.jpg 768w, https:\/\/fukugrow.jp\/wp-content\/uploads\/2025\/08\/image.jpg 856w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7bc0\u7d04\u306f\u300c\u7a0e\u91d1\u306e\u304b\u304b\u3089\u306a\u3044\u53ce\u5165\u300d\u3067\u3042\u308b<\/strong><\/h2>\n\n\n\n<p>\u65e5\u672c\u304b\u3089\u512a\u79c0\u5c64\u304c\u629c\u3051\u3066\u3044\u304f\u30ea\u30b9\u30af\u306f\u3055\u3066\u304a\u304d\u3001<\/p>\n\n\n\n<p>\u79c1\u305f\u3061\u4e00\u822c\u5c64\u306b\u3068\u3063\u3066\u306e\u6700\u5927\u306e\u95a2\u5fc3\u4e8b\u306f\u300c<strong>\u3069\u3046\u3059\u308c\u3070\u624b\u5143\u306b\u304a\u91d1\u304c\u6b8b\u308b\u304b<\/strong>\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u6ce8\u76ee\u3057\u305f\u3044\u306e\u304c\u300c\u7bc0\u7d04\u300d\u3068\u3044\u3046\u624b\u6bb5\u3002<\/p>\n\n\n\n<p>\u5b9f\u306f\u3001<strong>\u7bc0\u7d04\u306b\u306f\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044<\/strong>\u3068\u3044\u3046\u201c\u6700\u5f37\u306e\u30e1\u30ea\u30c3\u30c8\u201d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator 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