{"id":1148,"date":"2026-07-29T15:59:01","date_gmt":"2026-07-29T06:59:01","guid":{"rendered":"https:\/\/www.jutapon.com\/media\/fx\/?p=1148"},"modified":"2026-07-29T16:02:39","modified_gmt":"2026-07-29T07:02:39","slug":"tax-loss","status":"publish","type":"post","link":"https:\/\/www.jutapon.com\/media\/fx\/tax\/tax-loss\/","title":{"rendered":"FX\u306e\u640d\u5931\u306f\u7e70\u8d8a\u63a7\u9664\u3067\u304d\u308b\uff01\u640d\u76ca\u901a\u7b97\u30683\u5e74\u30eb\u30fc\u30eb"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u300cFX\u3067\u5e74\u9593\u30de\u30a4\u30ca\u30b9\u3060\u3063\u305f\u3002\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u3044\u306a\u3089\u78ba\u5b9a\u7533\u544a\u306f\u3057\u306a\u304f\u3066\u3044\u3044\u306f\u305a\u3060\u3057\u3001\u305d\u3082\u305d\u3082\u4f55\u3082\u623b\u3063\u3066\u3053\u306a\u3044\u3060\u308d\u3046\u300d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3046\u3044\u3063\u305f\u7591\u554f\u306b\u7b54\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u5931\u304c\u51fa\u305f\u5e74\u3053\u305d\u7533\u544a\u3059\u308b\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u30021\u5e74\u76ee\u306b50\u4e07\u5186\u306e\u640d\u5931\u30012\u5e74\u76ee\u306b30\u4e07\u5186\u306e\u5229\u76ca\u30013\u5e74\u76ee\u306b40\u4e07\u5186\u306e\u5229\u76ca\u3068\u3044\u30463\u5e74\u9593\u3067\u8a08\u7b97\u3059\u308b\u3068\u3001\u7e70\u8d8a\u63a7\u9664\u3092\u4f7f\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7a0e\u984d\u306f142,205\u5186\u3001\u4f7f\u3063\u305f\u5834\u5408\u306f40,630\u5186\u3002\u5dee\u306f101,575\u5186\u3067\u3001\u3053\u308c\u306f\u640d\u593150\u4e07\u5186\u306b20.315%\u3092\u639b\u3051\u305f\u91d1\u984d\u3068\u3074\u3063\u305f\u308a\u4e00\u81f4\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u6761\u4ef6\u304c\u3042\u308a\u3001\u640d\u5931\u304c\u51fa\u305f\u5e74\u306b\u7533\u544a\u3057\u3001\u305d\u306e\u5f8c\u3082\u9023\u7d9a\u3057\u3066\u7533\u544a\u66f8\u4ed8\u8868\u3092\u6dfb\u4ed8\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u51fa\u3057\u7d9a\u3051\u308b\u3053\u3068\u30021\u5e74\u3067\u3082\u98db\u3070\u3059\u3068\u3001\u3053\u306e101,575\u5186\u306f\u6d88\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u66f8\u985e\u306e\u96c6\u3081\u65b9\u3084\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u306e\u5165\u529b\u624b\u9806\u306f<a href=\"https:\/\/www.jutapon.com\/media\/fx\/tax-shinkoku\/\">FX\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3068e-Tax\u3067\u306e\u5165\u529b\u624b\u9806<\/a>\u306b\u307e\u3068\u3081\u3066\u3044\u308b\u306e\u3067\u3001\u3053\u306e\u8a18\u4e8b\u306f\u901a\u7b97\u306e\u7bc4\u56f2\u3068\u7e70\u8d8a\u306e\u6570\u5024\u306b\u7d5e\u308a\u307e\u3059\u3002\u640d\u5931\u3092\u51fa\u3057\u305f\u53e3\u5ea7\u3068\u5225\u306b\u3001\u53d6\u5f15\u6761\u4ef6\u3092\u898b\u76f4\u3057\u305f\u3044\u65b9\u306f<a href=\"https:\/\/www.jutapon.com\/fx\/\">\u4e3b\u8981FX\u4f1a\u793e\u306e\u6bd4\u8f03\u30da\u30fc\u30b8<\/a>\u3067\u4e26\u3079\u3066\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u76f8\u624b<\/th><th>FX\u306e\u640d\u5931\u3068\u901a\u7b97\u3067\u304d\u308b\u304b<\/th><th>\u6839\u62e0\u3068\u3057\u3066\u4f7f\u3048\u308b\u8cc7\u6599<\/th><\/tr><\/thead><tbody><tr><td>\u4ed6\u793e\u306e\u5e97\u982dFX\u53e3\u5ea7\u306e\u640d\u76ca<\/td><td>\u3067\u304d\u308b<\/td><td>\u56fd\u7a0e\u5e81\u306e\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\uff08\u540c\u3058\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\uff09<\/td><\/tr><tr><td>\u53d6\u5f15\u6240FX\uff08\u304f\u308a\u3063\u304f365\uff09\u306e\u640d\u76ca<\/td><td>\u3067\u304d\u308b<\/td><td>\u540c\u4e0a\u3001\u304a\u3088\u3073\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u306e\u6848\u5185<\/td><\/tr><tr><td>CFD\u306e\u640d\u76ca<\/td><td>\u3067\u304d\u308b<\/td><td>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u306e\u6848\u5185<\/td><\/tr><tr><td>\u53d6\u5f15\u6240\u306e\u5148\u7269\u53d6\u5f15\u3084\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u306e\u640d\u76ca<\/td><td>\u3067\u304d\u308b<\/td><td>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u306e\u6848\u5185<\/td><\/tr><tr><td>\u682a\u4fa1\u6307\u6570\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u640d\u76ca<\/td><td>\u3067\u304d\u308b<\/td><td>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u306e\u6848\u5185<\/td><\/tr><tr><td>\u7d66\u4e0e\u6240\u5f97<\/td><td>\u3067\u304d\u306a\u3044<\/td><td>\u56fd\u7a0e\u5e81\u306e\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/td><\/tr><tr><td>\u4e8b\u696d\u6240\u5f97\u30fb\u4e0d\u52d5\u7523\u6240\u5f97<\/td><td>\u3067\u304d\u306a\u3044<\/td><td>\u56fd\u7a0e\u5e81\u306e\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/td><\/tr><tr><td>\u4e0a\u5834\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u7b49\u306e\u640d\u76ca<\/td><td>\u3067\u304d\u306a\u3044<\/td><td>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u306e\u6848\u5185<\/td><\/tr><tr><td>\u539f\u7a3f\u6599\u3084\u526f\u696d\u306a\u3069\u5148\u7269\u53d6\u5f15\u4ee5\u5916\u306e\u96d1\u6240\u5f97<\/td><td>\u3067\u304d\u306a\u3044<\/td><td>\u56fd\u7a0e\u5e81\u306e\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8868\u306e\u4e0a\u534a\u5206\u3068\u4e0b\u534a\u5206\u3092\u5206\u3051\u3066\u3044\u308b\u306e\u306f\u300c\u540c\u3058\u7bb1\u306b\u5165\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u300d\u3067\u3059\u3002\u540c\u3058\u7bb1\u306a\u3089\u76f8\u6bba\u3067\u304d\u3001\u9055\u3046\u7bb1\u306a\u3089\u76f8\u6bba\u3067\u304d\u306a\u3044\u3002\u3053\u306e\u4e00\u7dda\u3055\u3048\u62bc\u3055\u3048\u308c\u3070\u3001\u901a\u7b97\u306e\u8a71\u306f\u307b\u307c\u7d42\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u901a\u7b97\u3067\u304d\u308b\u306e\u306f\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u300d\u306e\u67a0\u306e\u4e2d\u3060\u3051\u3067\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u7bb1\u306e\u4e2d\u8eab\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002FX\u306e\u640d\u76ca\u304c\u3069\u3053\u306b\u5165\u308b\u304b\u3067\u3001\u901a\u7b97\u3067\u304d\u308b\u76f8\u624b\u304c\u6c7a\u307e\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u3068\u3001FX\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u640d\u76ca\u306f\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u300d\u3068\u3057\u3066\u4ed6\u306e\u6240\u5f97\u3068\u5206\u96e2\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1521.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.1521 \u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff08FX\uff09\u306e\u8ab2\u7a0e\u95a2\u4fc2\u300d<\/a>\uff09\u3002\u3053\u306e\u533a\u5206\u306f\u3001FX\u306e\u305f\u3081\u306b\u4f5c\u3089\u308c\u305f\u67a0\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5546\u54c1\u5148\u7269\u3084\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u3082\u540c\u3058\u67a0\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3060\u304b\u3089\u4ed6\u793e\u306e\u53e3\u5ea7\u3082\u3001CFD\u306e\u640d\u76ca\u3082\u3001\u540c\u3058\u7bb1\u306b\u3042\u308b\u9650\u308a\u8db3\u3057\u5f15\u304d\u3067\u304d\u308b\u3002\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3082\u3001\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u4ed6\u306e\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u3068\u306e\u640d\u76ca\u306e\u901a\u7b97\u306f\u53ef\u80fd\u3060\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.keisan.nta.go.jp\/r7yokuaru\/cat2\/cat21\/cat21a\/cid495.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81 \u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5177\u4f53\u7684\u306b\u3069\u306e\u53d6\u5f15\u304c\u540c\u3058\u7bb1\u306b\u5165\u308b\u306e\u304b\u306f\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u306e\u6848\u5185\u306e\u307b\u3046\u304c\u5217\u6319\u304c\u7d30\u304b\u3044\u3002GMO\u30af\u30ea\u30c3\u30af\u8a3c\u5238\u306f\u3001FX\u30cd\u30aa\u53d6\u5f15\u306e\u640d\u76ca\u306b\u3064\u3044\u3066\u4ed6\u306e\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u3068\u306e\u901a\u7b97\u304c\u53ef\u80fd\u3060\u3068\u3057\u305f\u3046\u3048\u3067\u3001\u5bfe\u8c61\u3068\u3057\u3066FX\u30cd\u30aa\u53d6\u5f15\u3001\u304f\u308a\u3063\u304f365\u53d6\u5f15\u3001\u304f\u308a\u3063\u304f\u682a365\u53d6\u5f15\u3001\u5916\u70ba\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u3001CFD\u53d6\u5f15\u3001\u682a\u4fa1\u6307\u6570\u30d0\u30a4\u30ca\u30ea\u30fc\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u3092\u6319\u3052\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.click-sec.com\/corp\/guide\/fxneo\/rule\/tax.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">GMO\u30af\u30ea\u30c3\u30af\u8a3c\u5238\u300c\u7a0e\u91d1\uff08FX\u30cd\u30aa \u53d6\u5f15\u30eb\u30fc\u30eb\uff09\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d2\u30ed\u30bb\u901a\u5546\u3082\u3001FX\u3068CFD\u306e\u640d\u76ca\u306f\u53d6\u5f15\u6240\u3067\u884c\u3046\u5148\u7269\u53d6\u5f15\u7b49\u3068\u306e\u58f2\u8cb7\u640d\u76ca\u3068\u306e\u901a\u7b97\u304c\u3067\u304d\u308b\u3068\u6848\u5185\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/hirose-fx.co.jp\/category\/tax\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u30d2\u30ed\u30bb\u901a\u5546\u300cFX\u306e\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u3053\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u3092\u8aac\u660e\u3059\u308b\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306b\u306f\u300cCFD\u300d\u3068\u3044\u3046\u8a9e\u305d\u306e\u3082\u306e\u304c\u51fa\u3066\u304d\u307e\u305b\u3093\u3002\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u3064\u3044\u3066\u3001\u5e73\u621028\u5e7410\u67081\u65e5\u4ee5\u5f8c\u306b\u5546\u54c1\u5148\u7269\u53d6\u5f15\u696d\u8005\u4ee5\u5916\u3068\u884c\u3046\u5e97\u982d\u5546\u54c1\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u3092\u9664\u304f\u3068\u3044\u3046\u898f\u5b9a\u304c\u7f6e\u304b\u308c\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1522.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.1522 \u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u300d<\/a>\uff09\u3002\u3067\u3059\u306e\u3067\u3001CFD\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u79c1\u304c\u66f8\u3051\u308b\u306e\u306f\u300c\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u306f\u3053\u3046\u6848\u5185\u3057\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u3068\u3053\u308d\u307e\u3067\u3067\u3059\u3002\u81ea\u5206\u306e\u53d6\u5f15\u304c\u3069\u308c\u306b\u5f53\u305f\u308b\u304b\u306f\u7a0e\u52d9\u7f72\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7d66\u4e0e\u6240\u5f97\u3068\u76f8\u6bba\u3057\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u306f\u8aa4\u89e3\u304c\u591a\u3044\u5834\u6240\u306a\u306e\u3067\u3001\u306f\u3063\u304d\u308a\u66f8\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306f\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u4ee5\u5916\u306e\u6240\u5f97\u306e\u91d1\u984d\u3068\u306e\u640d\u76ca\u901a\u7b97\u306f\u3067\u304d\u306a\u3044\u3068\u660e\u8a18\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.keisan.nta.go.jp\/r7yokuaru\/cat2\/cat21\/cat21a\/cid495.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81 \u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u300d<\/a>\uff09\u3002\u3064\u307e\u308aFX\u3067100\u4e07\u5186\u8ca0\u3051\u3066\u3082\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u3068\u76f8\u6bba\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u3059\u3001\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300cFX\u306e\u640d\u5931\u3092\u7533\u544a\u3059\u308c\u3070\u4f1a\u793e\u306e\u7d66\u6599\u304b\u3089\u5f15\u304b\u308c\u305f\u7a0e\u91d1\u304c\u623b\u308b\u300d\u3068\u3044\u3046\u8aac\u660e\u3092\u898b\u304b\u3051\u305f\u3089\u3001\u305d\u308c\u306f\u8aa4\u308a\u3067\u3059\u3002\u623b\u308b\u4f59\u5730\u304c\u3042\u308b\u306e\u306f\u3001\u540c\u3058\u7bb1\u306e\u4e2d\u306b\u5229\u76ca\u304c\u3042\u308b\u5834\u5408\u304b\u3001\u7fcc\u5e74\u4ee5\u964d\u306b\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u3060\u3051\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u3068\u306e\u95a2\u4fc2\u3082\u540c\u3058\u3067\u3059\u3002\u30d2\u30ed\u30bb\u901a\u5546\u306f\u3001FX\u3068CFD\u306e\u640d\u76ca\u306b\u3064\u3044\u3066\u4e0a\u5834\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u7b49\u306e\u640d\u76ca\u3068\u306f\u901a\u7b97\u3067\u304d\u306a\u3044\u3068\u660e\u8a18\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/hirose-fx.co.jp\/category\/tax\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u30d2\u30ed\u30bb\u901a\u5546\u300cFX\u306e\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u300d<\/a>\uff09\u3002\u682a\u306e\u7279\u5b9a\u53e3\u5ea7\u3067\u640d\u304c\u51fa\u3066\u3044\u3066\u3082\u3001FX\u306e\u5229\u76ca\u3068\u3076\u3064\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u7b49\u306b\u306f\u682a\u5f0f\u7b49\u3067\u5225\u306e\u7e70\u8d8a\u5236\u5ea6\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u3082\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u7e70\u8d8a\u63a7\u9664\u3067\u304d\u3001\u78ba\u5b9a\u7533\u544a\u306e\u307b\u304b\u3001\u5c02\u7528\u306e\u7533\u544a\u66f8\u4ed8\u8868\u3068\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u306e\u6dfb\u4ed8\u304c\u8981\u4ef6\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1474.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.1474 \u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u300d<\/a>\uff09\u3002\u671f\u9593\u3082\u624b\u7d9a\u304d\u306e\u5f62\u3082\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u67a0\u306f\u5225\u3002\u4e21\u65b9\u306b\u640d\u5931\u3092\u62b1\u3048\u3066\u3044\u308b\u306a\u3089\u3001\u305d\u308c\u305e\u308c\u5225\u306b\u7e70\u308a\u8d8a\u3059\u3068\u3044\u3046\u6574\u7406\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u30461\u3064\u3001\u6df7\u540c\u3055\u308c\u3084\u3059\u3044\u306e\u304c\u5e74\u3092\u307e\u305f\u3050\u6271\u3044\u3002\u56fd\u7a0e\u5e81\u304c\u793a\u3057\u3066\u3044\u308b\u306e\u306f\u7fcc\u5e74\u4ee5\u5f8c\u3078\u306e\u7e70\u8d8a\u3060\u3051\u3067\u3001\u4eca\u5e74\u306e\u640d\u5931\u3092\u53bb\u5e74\u306e\u5229\u76ca\u306b\u3055\u304b\u306e\u307c\u3063\u3066\u5f53\u3066\u308b\u4ed5\u7d44\u307f\u306f\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u4f7f\u3048\u308b\u306e\u306f\u5c06\u6765\u306b\u5411\u304b\u3063\u3066\u3060\u3051\u3001\u3068\u3044\u3046\u4e00\u65b9\u901a\u884c\u306e\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3067\u306f\u640d\u5931\u306f\u6368\u3066\u308b\u3057\u304b\u306a\u3044\u306e\u304b\u3002\u305d\u3046\u3067\u306f\u306a\u304f\u3001\u6642\u9593\u8ef8\u3092\u5909\u3048\u308c\u3070\u4f7f\u3048\u307e\u3059\u3002\u305d\u308c\u304c\u6b21\u306e\u7ae0\u306e\u7e70\u8d8a\u63a7\u9664\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3\u5e74\u9593\u306e\u7a0e\u984d\u3092\u4e26\u3079\u308b\u3068\u3001\u7e70\u8d8a\u306e\u6709\u7121\u3067101,575\u5186\u5909\u308f\u308a\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6570\u5b57\u3067\u898b\u305f\u307b\u3046\u304c\u65e9\u3044\u306e\u3067\u3001\u5177\u4f53\u4f8b\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u524d\u63d0\u306f\u3001\u5404\u5e74\u306e\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u304c\u8868\u306e\u91d1\u984d\u3060\u3051\u3067\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u4ed6\u306e\u7e70\u8d8a\u640d\u5931\u306f\u30bc\u30ed\u3002\u7a0e\u7387\u306f\u6240\u5f97\u7a0e15%\u3001\u4f4f\u6c11\u7a0e5%\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u52a0\u3048\u305f\u5408\u8a0820.315%\u3092\u7528\u3044\u3001\u7aef\u6570\u51e6\u7406\u306f\u7701\u3044\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1522.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.1522 \u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u5e74<\/th><th>\u305d\u306e\u5e74\u306e\u640d\u76ca<\/th><th>\u7e70\u8d8a\u3092\u4f7f\u308f\u306a\u3044\u5834\u5408\u306e\u8ab2\u7a0e\u6240\u5f97<\/th><th>\u7a0e\u984d<\/th><th>\u7e70\u8d8a\u304b\u3089\u306e\u63a7\u9664\u984d<\/th><th>\u7e70\u8d8a\u3092\u4f7f\u3046\u5834\u5408\u306e\u8ab2\u7a0e\u6240\u5f97<\/th><th>\u7a0e\u984d<\/th><\/tr><\/thead><tbody><tr><td>1\u5e74\u76ee<\/td><td>-500,000\u5186<\/td><td>0\u5186<\/td><td>0\u5186<\/td><td>\u7e70\u8d8a\u984d500,000\u5186\u304c\u767a\u751f<\/td><td>0\u5186<\/td><td>0\u5186<\/td><\/tr><tr><td>2\u5e74\u76ee<\/td><td>+300,000\u5186<\/td><td>300,000\u5186<\/td><td>60,945\u5186<\/td><td>300,000\u5186<\/td><td>0\u5186<\/td><td>0\u5186<\/td><\/tr><tr><td>3\u5e74\u76ee<\/td><td>+400,000\u5186<\/td><td>400,000\u5186<\/td><td>81,260\u5186<\/td><td>200,000\u5186<\/td><td>200,000\u5186<\/td><td>40,630\u5186<\/td><\/tr><tr><td>3\u5e74\u9593\u306e\u5408\u8a08<\/td><td><\/td><td><\/td><td>142,205\u5186<\/td><td><\/td><td><\/td><td>40,630\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u306f101,575\u5186\u3067\u3059\u30021\u5e74\u76ee\u306e\u640d\u5931\u3092\u7533\u544a\u3057\u305f\u3060\u3051\u3067\u30013\u5e74\u5206\u306e\u7a0e\u984d\u304c7\u5272\u4ee5\u4e0a\u6e1b\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5185\u8a33\u3092\u8ffd\u3046\u3068\u3053\u3046\u306a\u308a\u307e\u3059\u30022\u5e74\u76ee\u306e\u5229\u76ca30\u4e07\u5186\u306f\u3001\u7e70\u8d8a\u3057\u305f50\u4e07\u5186\u306e\u3046\u306130\u4e07\u5186\u3067\u5168\u90e8\u6d88\u3048\u3001\u8ab2\u7a0e\u6240\u5f97\u306f\u30bc\u30ed\u3002\u6b8b\u3063\u305f20\u4e07\u5186\u304c3\u5e74\u76ee\u306b\u6301\u3061\u8d8a\u3055\u308c\u300140\u4e07\u5186\u306e\u5229\u76ca\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u3066\u8ab2\u7a0e\u6240\u5f97\u306f20\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7e70\u8d8a\u63a7\u9664\u304c\u4f7f\u3048\u308b\u306e\u306f\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u306a\u306e\u3067\u3001\u3053\u306e\u4f8b\u3067\u306f3\u5e74\u76ee\u307e\u3067\u306b50\u4e07\u5186\u3092\u4f7f\u3044\u5207\u308a\u307e\u3057\u305f\u3002\u3082\u30572\u5e74\u76ee\u30683\u5e74\u76ee\u306e\u5229\u76ca\u304c\u5c0f\u3055\u304f\u3066\u4f7f\u3044\u5207\u308c\u306a\u3051\u308c\u3070\u3001\u6b8b\u308a\u306f4\u5e74\u76ee\u307e\u3067\u6301\u3061\u8d8a\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a08\u7b97\u306f\u6982\u7b97\u3067\u3059\u3002\u4ed6\u306e\u6240\u5f97\u3084\u63a7\u9664\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7d50\u8ad6\u306f\u5909\u308f\u308b\u306e\u3067\u3001\u5b9f\u969b\u306e\u7533\u544a\u306f\u56fd\u7a0e\u5e81\u306e\u60c5\u5831\u304b\u7a0e\u52d9\u7f72\u3078\u306e\u78ba\u8a8d\u3067\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u623b\u3063\u3066\u304f\u308b\u306e\u306f\u640d\u5931\u984d\u3067\u306f\u306a\u304f\u300c\u640d\u5931\u984d\u00d720.315%\u300d\u3067\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u306e\u7ae0\u306e101,575\u5186\u3068\u3044\u3046\u91d1\u984d\u3001\u3069\u3053\u304b\u3067\u898b\u305f\u6570\u5b57\u3060\u3068\u611f\u3058\u305f\u65b9\u3082\u3044\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50\u4e07\u5186\u306b20.315%\u3092\u639b\u3051\u308b\u3068101,575\u5186\u3002\u5b8c\u5168\u306b\u4e00\u81f4\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u5076\u7136\u3067\u306f\u306a\u304f\u3001\u7e70\u8d8a\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u305d\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7e70\u8d8a\u63a7\u9664\u306f\u3001\u640d\u3057\u305f50\u4e07\u5186\u304c\u8fd4\u3063\u3066\u304f\u308b\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u309250\u4e07\u5186\u5206\u3060\u3051\u5c0f\u3055\u304f\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u5dee\u3057\u5f15\u304f\u5148\u304c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306b\u9650\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306e\u89e3\u8aac\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\uff08<a href=\"https:\/\/www.keisan.nta.go.jp\/r6yokuaru_sp\/cat2\/cat21\/cat21a\/scid1556.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81 \u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300c\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff08FX\uff09\u306e\u8ab2\u7a0e\u95a2\u4fc2\u300d<\/a>\uff09\u3002\u3060\u304b\u3089\u52b9\u679c\u306f\u300c\u640d\u5931\u984d\u00d7\u7a0e\u7387\u300d\u306b\u53ce\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u7e70\u308a\u8d8a\u3057\u305f\u640d\u5931\u984d<\/th><th>3\u5e74\u4ee5\u5185\u306b\u4f7f\u3044\u5207\u308c\u305f\u5834\u5408\u306e\u7a0e\u984d\u306e\u6e1b\u5c11<\/th><\/tr><\/thead><tbody><tr><td>10\u4e07\u5186<\/td><td>20,315\u5186<\/td><\/tr><tr><td>50\u4e07\u5186<\/td><td>101,575\u5186<\/td><\/tr><tr><td>100\u4e07\u5186<\/td><td>203,150\u5186<\/td><\/tr><tr><td>300\u4e07\u5186<\/td><td>609,450\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6570\u5b57\u3092\u898b\u308b\u3068\u3001\u671f\u5f85\u3057\u3066\u3044\u305f\u3088\u308a\u5c0f\u3055\u3044\u3068\u611f\u3058\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3001\u7533\u544a\u306e\u624b\u9593\u306f\u640d\u5931\u984d\u304c\u3044\u304f\u3089\u3067\u3082\u307b\u307c\u540c\u3058\u3067\u3059\u300250\u4e07\u5186\u306e\u640d\u5931\u306a\u308910\u4e07\u5186\u5f37\u3001300\u4e07\u5186\u306a\u308960\u4e07\u5186\u5f37\u304c\u624b\u5143\u306b\u6b8b\u308b\u3002\u624b\u7d9a\u304d1\u56de\u3042\u305f\u308a\u306e\u898b\u8fd4\u308a\u3068\u3057\u3066\u306f\u60aa\u304f\u306a\u3044\u90e8\u985e\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u30461\u70b9\u3002\u8868\u306e\u53f3\u5217\u306f\u300c3\u5e74\u4ee5\u5185\u306b\u4f7f\u3044\u5207\u308c\u305f\u5834\u5408\u300d\u306e\u6570\u5b57\u3067\u3059\u3002\u305d\u306e\u5148\u306b\u5229\u76ca\u304c\u51fa\u306a\u3051\u308c\u3070\u3001\u7e70\u8d8a\u306f\u6e1b\u5c11\u30bc\u30ed\u306e\u307e\u307e\u671f\u9650\u5207\u308c\u306b\u306a\u308a\u307e\u3059\u3002\u7e70\u8d8a\u63a7\u9664\u306f\u5c06\u6765\u306e\u5229\u76ca\u3068\u30bb\u30c3\u30c8\u3067\u3057\u304b\u52b9\u304b\u306a\u3044\u3001\u3068\u3044\u3046\u70b9\u306f\u6b63\u76f4\u306b\u62bc\u3055\u3048\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7e70\u308a\u8d8a\u305b\u308b\u306e\u306f\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u3002\u4ee4\u548c7\u5e74\u5206\u306e\u640d\u5931\u306f\u4ee4\u548c10\u5e74\u5206\u307e\u3067<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u9650\u306e\u6570\u3048\u65b9\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u300c3\u5e74\u300d\u304c\u3069\u3053\u304b\u3089\u6570\u3048\u30663\u5e74\u306a\u306e\u304b\u3067\u30011\u5e74\u305a\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306f\u3001\u5148\u7269\u53d6\u5f15\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u4fc2\u308b\u640d\u5931\u306e\u91d1\u984d\u306f\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u7e70\u308a\u8d8a\u3057\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u3068\u793a\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1523.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.1523 \u5148\u7269\u53d6\u5f15\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u4fc2\u308b\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u300d<\/a>\uff09\u3002\u57fa\u6e96\u306b\u306a\u308b\u306e\u306f\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u5206\u3067\u3001\u305d\u3053\u304b\u3089\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u3068\u3044\u3046\u3053\u3068\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u5206<\/th><th>\u7e70\u8d8a\u63a7\u9664\u3092\u4f7f\u3048\u308b\u5e74\u5206<\/th><th>\u4f7f\u3048\u306a\u304f\u306a\u308b\u5e74\u5206<\/th><\/tr><\/thead><tbody><tr><td>\u4ee4\u548c6\u5e74\u5206<\/td><td>\u4ee4\u548c7\u5e74\u5206\u30fb\u4ee4\u548c8\u5e74\u5206\u30fb\u4ee4\u548c9\u5e74\u5206<\/td><td>\u4ee4\u548c10\u5e74\u5206\u4ee5\u964d<\/td><\/tr><tr><td>\u4ee4\u548c7\u5e74\u5206<\/td><td>\u4ee4\u548c8\u5e74\u5206\u30fb\u4ee4\u548c9\u5e74\u5206\u30fb\u4ee4\u548c10\u5e74\u5206<\/td><td>\u4ee4\u548c11\u5e74\u5206\u4ee5\u964d<\/td><\/tr><tr><td>\u4ee4\u548c8\u5e74\u5206<\/td><td>\u4ee4\u548c9\u5e74\u5206\u30fb\u4ee4\u548c10\u5e74\u5206\u30fb\u4ee4\u548c11\u5e74\u5206<\/td><td>\u4ee4\u548c12\u5e74\u5206\u4ee5\u964d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u5931\u304c\u51fa\u305f\u5e74\u305d\u306e\u3082\u306e\u306f\u542b\u307f\u307e\u305b\u3093\u3002\u7fcc\u5e74\u304b\u3089\u6570\u3048\u30663\u5e74\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee4\u548c7\u5e74\u5206\u306e\u640d\u5931\u306a\u3089\u3001\u4f7f\u3048\u308b\u306e\u306f\u4ee4\u548c8\u5e74\u5206\u3001\u4ee4\u548c9\u5e74\u5206\u3001\u4ee4\u548c10\u5e74\u5206\u306e3\u56de\u3002\u4ee4\u548c10\u5e74\u5206\u306e\u7533\u544a\u3067\u4f7f\u3044\u5207\u308c\u306a\u304b\u3063\u305f\u6b8b\u308a\u306f\u3001\u305d\u3053\u3067\u6d88\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6a29\u5229\u304c\u6d88\u3048\u308b\u306e\u306f\u3001\u7533\u544a\u30921\u5e74\u3067\u3082\u98db\u3070\u3057\u305f\u3068\u304d\u3067\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5236\u5ea6\u3068\u3057\u3066\u306e\u671f\u9650\u306f3\u5e74\u3067\u3059\u304c\u3001\u5b9f\u52d9\u3067\u3064\u307e\u305a\u304f\u306e\u306f\u3053\u3061\u3089\u306e\u307b\u3046\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306b\u3088\u308b\u3068\u3001\u7e70\u8d8a\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u300c\u7533\u544a\u66f8\u4ed8\u8868\uff08\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u7e70\u8d8a\u640d\u5931\u7528\uff09\u300d\u3068\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u3001\u305d\u306e\u5f8c\u3082\u9023\u7d9a\u3057\u3066\u3053\u308c\u3089\u3092\u6dfb\u4ed8\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\uff08<a href=\"https:\/\/www.keisan.nta.go.jp\/r7yokuaru\/cat2\/cat21\/cat21a\/cid496.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81 \u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300c\u5148\u7269\u53d6\u5f15\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u4fc2\u308b\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u300d<\/a>\uff09\u3002\u4ee4\u548c7\u5e74\u5206\u306e\u640d\u5931\u7533\u544a\u7528\u306e\u624b\u5f15\u304d\u306b\u3082\u3001\u7e70\u8d8a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4eba\u306f\u3053\u306e2\u3064\u306e\u69d8\u5f0f\u3092\u7533\u544a\u66f8\u3068\u4e00\u7dd2\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/003.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c7\u5e74\u5206 \u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d\uff08\u640d\u5931\u7533\u544a\u7528\uff09\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u70b9\u306f\u300c\u9023\u7d9a\u3057\u3066\u300d\u306e3\u6587\u5b57\u3067\u3059\u3002\u53d6\u5f15\u3092\u3057\u306a\u304b\u3063\u305f\u5e74\u3001\u5229\u76ca\u3082\u640d\u5931\u3082\u30bc\u30ed\u3060\u3063\u305f\u5e74\u3067\u3082\u3001\u7533\u544a\u3092\u51fa\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u9023\u7d9a\u6027\u304c\u5207\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u307b\u3069\u306e\u4f8b\u3067\u30012\u5e74\u76ee\u306e\u7533\u544a\u3092\u51fa\u3055\u306a\u304b\u3063\u305f\u3089\u3069\u3046\u306a\u308b\u304b\u30023\u5e74\u76ee\u306b\u7e70\u8d8a\u3092\u4f7f\u3048\u306a\u3044\u3068\u3059\u308c\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u306f40\u4e07\u5186\u306e\u307e\u307e\u3067\u7a0e\u984d\u306f81,260\u5186\u3002\u4f7f\u3048\u305f\u5834\u5408\u306e40,630\u5186\u3068\u6bd4\u3079\u3066\u300140,630\u5186\u591a\u304f\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u30822\u5e74\u76ee\u306e\u5229\u76ca30\u4e07\u5186\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306a\u3089\u7533\u544a\u304c\u5fc5\u8981\u306a\u6c34\u6e96\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4eca\u5e74\u306f\u53d6\u5f15\u3057\u3066\u3044\u306a\u3044\u304b\u3089\u51fa\u3055\u306a\u304f\u3066\u3044\u3044\u300d\u3068\u3044\u3046\u5224\u65ad\u304c\u3001\u3044\u3061\u3070\u3093\u5371\u306a\u3044\u3002\u79c1\u306f\u305d\u3046\u898b\u3066\u3044\u307e\u3059\u3002\u7e70\u8d8a\u3092\u4f7f\u3046\u3064\u3082\u308a\u304c\u3042\u308b\u306a\u3089\u3001\u640d\u76ca\u304c\u30bc\u30ed\u306e\u5e74\u3082\u7533\u544a\u3059\u308b\u3002\u3053\u306e\u904b\u7528\u3060\u3051\u5b88\u308c\u3070\u8981\u4ef6\u306f\u6e80\u305f\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u5931\u304c\u51fa\u305f\u5e74\u306e\u7533\u544a\u305d\u306e\u3082\u306e\u306f\u96e3\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u91d1\u984d\u3092\u5165\u529b\u3059\u308c\u3070\u3001\u7533\u544a\u66f8\u4ed8\u8868\u3068\u8a08\u7b97\u660e\u7d30\u66f8\u306f\u81ea\u52d5\u7684\u306b\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002\u5897\u3048\u308b\u306e\u306f\u69d8\u5f0f\u3067\u3042\u3063\u3066\u3001\u4f5c\u696d\u91cf\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u640d\u5931\u304c\u8907\u6570\u5e74\u3042\u308b\u306a\u3089\u3001\u53e4\u3044\u5e74\u306e\u5206\u304b\u3089\u9806\u306b\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2\u5e74\u7d9a\u3051\u3066\u8ca0\u3051\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u304b\u3002\u3053\u3053\u3082\u56fd\u7a0e\u5e81\u304c\u9806\u756a\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306f\u3001\u8907\u6570\u5e74\u306e\u640d\u5931\u304c\u3042\u308b\u3068\u304d\u306f\u6700\u3082\u53e4\u3044\u5e74\u5206\u306b\u751f\u3058\u305f\u5148\u7269\u53d6\u5f15\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u4fc2\u308b\u640d\u5931\u306e\u91d1\u984d\u304b\u3089\u9806\u6b21\u5dee\u3057\u5f15\u304f\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.keisan.nta.go.jp\/r7yokuaru\/cat2\/cat21\/cat21a\/cid496.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81 \u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300c\u5148\u7269\u53d6\u5f15\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u4fc2\u308b\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u300d<\/a>\uff09\u3002\u96d1\u640d\u5931\u3068\u4f75\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u5148\u7269\u53d6\u5f15\u306e\u640d\u5931\u3092\u5148\u306b\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9806\u756a\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u7406\u7531\u306f\u5358\u7d14\u3067\u3001\u7e70\u8d8a\u306b\u306f\u671f\u9650\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u53e4\u3044\u640d\u5931\u307b\u3069\u5148\u306b\u6d88\u3048\u308b\u3002\u3060\u304b\u3089\u5148\u306b\u4f7f\u3046\u306e\u304c\u5408\u7406\u7684\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u5e74<\/th><th>\u640d\u76ca<\/th><th>\u7e70\u8d8a\u6b8b\u9ad8\uff081\u5e74\u76ee\u5206\uff09<\/th><th>\u7e70\u8d8a\u6b8b\u9ad8\uff082\u5e74\u76ee\u5206\uff09<\/th><\/tr><\/thead><tbody><tr><td>1\u5e74\u76ee<\/td><td>-300,000\u5186<\/td><td>300,000\u5186<\/td><td><\/td><\/tr><tr><td>2\u5e74\u76ee<\/td><td>-200,000\u5186<\/td><td>300,000\u5186<\/td><td>200,000\u5186<\/td><\/tr><tr><td>3\u5e74\u76ee<\/td><td>+350,000\u5186<\/td><td>0\u5186\uff0830\u4e07\u5186\u3092\u4f7f\u7528\uff09<\/td><td>150,000\u5186\uff085\u4e07\u5186\u3092\u4f7f\u7528\uff09<\/td><\/tr><tr><td>4\u5e74\u76ee<\/td><td>+100,000\u5186<\/td><td>\u671f\u9650\u5185\u306b\u4f7f\u3044\u5207\u308a\u6e08\u307f<\/td><td>50,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">3\u5e74\u76ee\u306e\u5229\u76ca35\u4e07\u5186\u306b\u5bfe\u3057\u3066\u306f\u3001\u307e\u305a1\u5e74\u76ee\u306e30\u4e07\u5186\u304c\u5145\u3066\u3089\u308c\u3001\u8db3\u308a\u306a\u30445\u4e07\u5186\u5206\u30922\u5e74\u76ee\u306e\u640d\u5931\u304b\u3089\u53d6\u308a\u307e\u3059\u3002\u3053\u306e\u9806\u756a\u3060\u3068\u3001\u671f\u9650\u304c\u5148\u306b\u6765\u308b1\u5e74\u76ee\u306e\u640d\u5931\u3092\u7121\u99c4\u306a\u304f\u4f7f\u3044\u5207\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3057\u9006\u306e\u9806\u756a\u3060\u3063\u305f\u3089\u30011\u5e74\u76ee\u306e\u640d\u5931\u304c\u671f\u9650\u5207\u308c\u3067\u6d88\u3048\u308b\u53ef\u80fd\u6027\u304c\u51fa\u3066\u304f\u308b\u3002\u30eb\u30fc\u30eb\u3068\u3057\u3066\u53e4\u3044\u9806\u306b\u6c7a\u307e\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u4e0d\u5229\u306a\u8a71\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FX\u306e\u640d\u5931\u3068\u7e70\u8d8a\u63a7\u9664\u3067\u3001\u7533\u544a\u306e\u524d\u306b\u3088\u304f\u805e\u304b\u308c\u308b\u8cea\u554f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u7b97\u306e\u7bc4\u56f2\u3068\u7e70\u8d8a\u306e\u8981\u4ef6\u304c\u5206\u304b\u308b\u3068\u3001\u6b21\u306f\u81ea\u5206\u306e\u30b1\u30fc\u30b9\u306b\u5f53\u3066\u306f\u3081\u308b\u6bb5\u968e\u3067\u624b\u304c\u6b62\u307e\u308a\u307e\u3059\u3002\u3088\u304f\u8abf\u3079\u3089\u308c\u3066\u3044\u308b5\u3064\u306b\u7b54\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FX\u3067\u640d\u5931\u304c\u51fa\u305f\u5e74\u306f\u78ba\u5b9a\u7533\u544a\u3057\u306a\u304f\u3066\u3082\u3044\u3044\u306e\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7e70\u8d8a\u63a7\u9664\u3092\u4f7f\u3046\u3064\u3082\u308a\u306a\u3089\u3001\u7533\u544a\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u306b\u7533\u544a\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u7fcc\u5e74\u4ee5\u964d\u306b\u5229\u76ca\u304c\u51fa\u305f\u3068\u304d\u306e\u63a7\u9664\u67a0\u3092\u81ea\u5206\u304b\u3089\u6368\u3066\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u6240\u5f97\u304c\u306a\u3044\u304b\u3089\u7533\u544a\u4e0d\u8981\u300d\u3068\u3044\u3046\u306e\u306f\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u306e\u8a71\u3067\u3042\u3063\u3066\u3001\u7e70\u8d8a\u306e\u6a29\u5229\u3068\u306f\u5225\u306e\u8a71\u3067\u3059\u30023\u5e74\u9593\u3067101,575\u5186\u304c\u52d5\u304f\u4f8b\u3092\u5148\u306b\u793a\u3057\u305f\u3068\u304a\u308a\u3001\u653e\u68c4\u3059\u308b\u91d1\u984d\u306f\u5c0f\u3055\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FX\u306e\u640d\u5931\u3092\u7d66\u4e0e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3067\u304d\u307e\u305b\u3093\u3002\u56fd\u7a0e\u5e81\u306e\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u304c\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u4ee5\u5916\u306e\u6240\u5f97\u306e\u91d1\u984d\u3068\u306e\u640d\u76ca\u901a\u7b97\u306f\u3067\u304d\u306a\u3044\u3068\u660e\u8a18\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u7406\u7531\u3067\u3001\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u3082\u76f8\u6bba\u3067\u304d\u307e\u305b\u3093\u3002\u76f8\u6bba\u3067\u304d\u308b\u306e\u306f\u3001\u540c\u3058\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u67a0\u306b\u5165\u308b\u3082\u306e\u3060\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u682a\u306e\u640d\u5931\u3068FX\u306e\u5229\u76ca\u306f\u76f8\u6bba\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3067\u304d\u307e\u305b\u3093\u3002\u30d2\u30ed\u30bb\u901a\u5546\u3082\u3001FX\u3068CFD\u306e\u640d\u76ca\u306f\u4e0a\u5834\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u7b49\u306e\u640d\u76ca\u3068\u306f\u901a\u7b97\u3067\u304d\u306a\u3044\u3068\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306b\u306f\u5225\u306b3\u5e74\u9593\u306e\u7e70\u8d8a\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u306fFX\u306e\u7e70\u8d8a\u3068\u306f\u5225\u306e\u67a0\u3067\u3059\u3002\u4e21\u65b9\u306b\u640d\u5931\u304c\u3042\u308b\u306a\u3089\u3001\u305d\u308c\u305e\u308c\u5225\u3005\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u640d\u5931\u3092\u7e70\u308a\u8d8a\u3057\u305f2\u5e74\u76ee\u306e\u7533\u544a\u66f8\u306f\u3069\u3046\u66f8\u304f\u306e\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u91d1\u984d\u3092\u5165\u529b\u3059\u308c\u3070\u3001\u7533\u544a\u66f8\u4ed8\u8868\u3068\u8a08\u7b97\u660e\u7d30\u66f8\u306f\u81ea\u52d5\u7684\u306b\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002\u4ee4\u548c7\u5e74\u5206\u306e\u6848\u5185\u3067\u306f\u3001\u524d\u5e74\u5206\u306e\u7533\u544a\u66f8\u4ed8\u8868\u306e\u63a7\u3048\u3092\u624b\u5143\u306b\u7528\u610f\u3057\u305f\u3046\u3048\u3067\u3001\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u5165\u529b\u300d\u753b\u9762\u306e\u4e0b\u90e8\u306b\u3042\u308b\u300c\u7e70\u8d8a\u640d\u5931\u306e\u5165\u529b\u300d\u6b04\u3067\u91d1\u984d\u3092\u5165\u529b\u3059\u308b\u6d41\u308c\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.keisan.nta.go.jp\/r7yokuaru\/ocat2\/ocat21\/cid476.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81 \u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u5165\u529b\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u3001\u524d\u5e74\u306e\u63a7\u3048\u3092\u6368\u3066\u3066\u3057\u307e\u3046\u3068\u8ee2\u8a18\u306e\u6750\u6599\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u753b\u9762\u306e\u540d\u79f0\u306f\u5e74\u5206\u3054\u3068\u306b\u5909\u308f\u308a\u3046\u308b\u306e\u3067\u3001\u305d\u306e\u5e74\u306e\u6848\u5185\u3092\u898b\u306a\u304c\u3089\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u640d\u5931\u306e\u7533\u544a\u3092\u5fd8\u308c\u305f\u307e\u307e\u5e74\u3092\u8d8a\u3057\u305f\u3089\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u7a0e\u52d9\u7f72\u306b\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u8a18\u4e8b\u3067\u78ba\u8a8d\u3067\u304d\u305f\u8cc7\u6599\u304b\u3089\u306f\u3001\u671f\u9650\u5f8c\u306e\u7533\u544a\u3067\u7e70\u8d8a\u304c\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u65ad\u5b9a\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5df1\u5224\u65ad\u3067\u300c\u3082\u3046\u7121\u7406\u3060\u300d\u3068\u8ae6\u3081\u308b\u524d\u306b\u3001\u640d\u76ca\u5831\u544a\u66f8\u3092\u6301\u3063\u3066\u7a93\u53e3\u3078\u884c\u304f\u307b\u3046\u304c\u65e9\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u53d6\u308a\u6271\u3044\u306f\u500b\u5225\u306e\u4e8b\u60c5\u3067\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u640d\u5931\u304c\u51fa\u305f\u5e74\u306e\u7533\u544a\u306f\u3001\u7fcc\u5e74\u4ee5\u964d3\u5e74\u5206\u306e\u6a29\u5229\u3092\u8cb7\u3046\u624b\u7d9a\u304d\u3067\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u5931\u306e\u7533\u544a\u306b\u3001\u305d\u306e\u5e74\u306e\u7a0e\u91d1\u3092\u6e1b\u3089\u3059\u52b9\u679c\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u52b9\u304f\u306e\u306f\u7fcc\u5e74\u4ee5\u964d\u3067\u3001\u3057\u304b\u3082\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u51fa\u3057\u3066\u304a\u304f\u4fa1\u5024\u304c\u3042\u308b\u306e\u306f\u3001\u51fa\u3055\u306a\u3051\u308c\u3070\u9078\u629e\u80a2\u304c\u30bc\u30ed\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u901a\u7b97\u3067\u304d\u308b\u306e\u306f\u540c\u3058\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u67a0\u306b\u5165\u308b\u3082\u306e\u3060\u3051\u3002\u7d66\u4e0e\u6240\u5f97\u3084\u4e0a\u5834\u682a\u5f0f\u7b49\u3068\u306f\u76f8\u6bba\u3067\u304d\u306a\u3044<\/li>\n\n\n\n<li>1\u5e74\u76ee\u306b50\u4e07\u5186\u306e\u640d\u5931\u30012\u5e74\u76ee\u306b30\u4e07\u5186\u30013\u5e74\u76ee\u306b40\u4e07\u5186\u306e\u5229\u76ca\u306a\u3089\u3001\u7e70\u8d8a\u306e\u6709\u7121\u3067\u7a0e\u984d\u306f142,205\u5186\u306840,630\u5186\u306b\u5206\u304b\u308c\u308b<\/li>\n\n\n\n<li>\u6e1b\u308b\u7a0e\u984d\u306f\u300c\u7e70\u308a\u8d8a\u3057\u305f\u640d\u5931\u984d\u00d720.315%\u300d\u304c\u4e0a\u9650\u3002\u640d\u5931\u984d\u305d\u306e\u3082\u306e\u304c\u623b\u308b\u5236\u5ea6\u3067\u306f\u306a\u3044<\/li>\n\n\n\n<li>\u7e70\u308a\u8d8a\u305b\u308b\u306e\u306f\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u306e\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u3002\u4ee4\u548c7\u5e74\u5206\u306e\u640d\u5931\u306a\u3089\u4ee4\u548c10\u5e74\u5206\u307e\u3067<\/li>\n\n\n\n<li>\u8981\u4ef6\u306f\u9023\u7d9a\u3057\u3066\u7533\u544a\u66f8\u4ed8\u8868\u3092\u6dfb\u4ed8\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3002\u53d6\u5f15\u304c\u306a\u3044\u5e74\u3082\u51fa\u3057\u3066\u304a\u304f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u306e\u5224\u65ad\u306f\u4ed6\u306e\u6240\u5f97\u306e\u6709\u7121\u3084\u53d6\u5f15\u306e\u5185\u5bb9\u3067\u7d50\u8ad6\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u306f\u516c\u8868\u8cc7\u6599\u3067\u78ba\u8a8d\u3067\u304d\u305f\u7bc4\u56f2\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u306a\u306e\u3067\u3001\u6700\u7d42\u7684\u306a\u5224\u65ad\u306f\u56fd\u7a0e\u5e81\u306e\u60c5\u5831\u304b\u7a0e\u52d9\u7f72\u3078\u306e\u78ba\u8a8d\u3067\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002\u6240\u5f97\u3092\u5c0f\u3055\u304f\u3059\u308b\u3082\u3046\u4e00\u65b9\u306e\u624b\u6bb5\u3067\u3042\u308b\u5fc5\u8981\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.jutapon.com\/media\/fx\/tax-keihi\/\">FX\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3082\u306e\u306e\u8003\u3048\u65b9<\/a>\u3067\u6309\u5206\u306e\u8003\u3048\u65b9\u3068\u7a0e\u984d\u3078\u306e\u52b9\u304d\u65b9\u3092\u6570\u5024\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300cFX\u3067\u5e74\u9593\u30de\u30a4\u30ca\u30b9\u3060\u3063\u305f\u3002\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u3044\u306a\u3089\u78ba\u5b9a\u7533\u544a\u306f\u3057\u306a\u304f\u3066\u3044\u3044\u306f\u305a\u3060\u3057\u3001\u305d\u3082\u305d\u3082\u4f55\u3082\u623b\u3063\u3066\u3053\u306a\u3044\u3060\u308d\u3046\u300d \u3053\u3046\u3044\u3063\u305f\u7591\u554f\u306b\u7b54\u3048\u307e\u3059\u3002 \u640d\u5931\u304c\u51fa\u305f\u5e74\u3053\u305d\u7533\u544a\u3059\u308b\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u30021\u5e74\u76ee\u306b50\u4e07\u5186\u306e\u640d\u5931\u30012\u5e74\u76ee\u306b30\u4e07 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":920642,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[192],"tags":[],"class_list":["post-1148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"_links":{"self":[{"href":"https:\/\/www.jutapon.com\/media\/wp-json\/wp\/v2\/posts\/1148","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jutapon.com\/media\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jutapon.com\/media\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jutapon.com\/media\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jutapon.com\/media\/wp-json\/wp\/v2\/comments?post=1148"}],"version-history":[{"count":1,"href":"https:\/\/www.jutapon.com\/media\/wp-json\/wp\/v2\/posts\/1148\/revisions"}],"predecessor-version":[{"id":920643,"href":"https:\/\/www.jutapon.com\/media\/wp-json\/wp\/v2\/posts\/1148\/revisions\/920643"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jutapon.com\/media\/wp-json\/wp\/v2\/media\/920642"}],"wp:attachment":[{"href":"https:\/\/www.jutapon.com\/media\/wp-json\/wp\/v2\/media?parent=1148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jutapon.com\/media\/wp-json\/wp\/v2\/categories?post=1148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jutapon.com\/media\/wp-json\/wp\/v2\/tags?post=1148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}