{"id":1152,"date":"2026-07-29T15:58:49","date_gmt":"2026-07-29T06:58:49","guid":{"rendered":"https:\/\/www.jutapon.com\/media\/fx\/?p=1152"},"modified":"2026-07-29T16:02:22","modified_gmt":"2026-07-29T07:02:22","slug":"tax-hojin","status":"publish","type":"post","link":"https:\/\/www.jutapon.com\/media\/fx\/tax\/tax-hojin\/","title":{"rendered":"FX\u306e\u6cd5\u4eba\u5316\u306f\u3044\u304f\u3089\u304b\u3089\uff1f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306e\u9055\u3044\u3068\u76ee\u5b89"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u300cFX\u306e\u5229\u76ca\u304c\u307e\u3068\u307e\u3063\u3066\u304d\u305f\u3002\u6cd5\u4eba\u5316\u3059\u308b\u3068\u7a0e\u91d1\u304c\u5b89\u304f\u306a\u308b\u3068\u805e\u304f\u3051\u308c\u3069\u3001\u3069\u306e\u304f\u3089\u3044\u306e\u5229\u76ca\u304b\u3089\u691c\u8a0e\u3059\u308b\u8a71\u306a\u3093\u3060\u308d\u3046\u300d<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u6cd5\u4eba\u5074\u306e\u7a0e\u7387\u3084\u91d1\u984d\u306f\u3001\u3044\u305a\u308c\u3082\u56fd\u7a0e\u5e81\u3068\u81ea\u6cbb\u4f53\u306e\u516c\u8868\u5024\u3067\u3059\u3002\u306a\u304a\u3001\u6cd5\u4eba\u5316\u3092\u8003\u3048\u308b\u4ee5\u524d\u306b\u7533\u544a\u3057\u3066\u3044\u306a\u3044\u5e74\u304c\u3042\u308b\u65b9\u306f\u3001<a href=\"https:\/\/www.jutapon.com\/media\/fx\/tax-mushinkoku\/\">FX\u306e\u7a0e\u91d1\u3092\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/a>\u3067\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\u3092\u5148\u306b\u78ba\u8a8d\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002\u4ee5\u4e0b\u3001\u3053\u306e\u8868\u306e\u5404\u884c\u3092\u6570\u5b57\u3067\u88cf\u53d6\u308a\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6cd5\u4eba\u306e\u7a0e\u8ca0\u62c5\u306f\u6cd5\u4eba\u7a0e\u3060\u3051\u3067\u6c7a\u307e\u3089\u305a\u3001\u305d\u306e\u4e0a\u306b4\u7a2e\u985e\u306e\u7a0e\u304c\u7a4d\u307f\u4e0a\u304c\u308a\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4e2d\u5c0f\u6cd5\u4eba\u306a\u308915%\u3060\u304b\u3089\u300120.315%\u3088\u308a\u5b89\u3044\u306e\u3067\u306f\u300d\u3068\u8003\u3048\u305f\u304f\u306a\u308b\u3068\u3053\u308d\u3002\u3053\u3053\u304c\u6700\u521d\u306e\u843d\u3068\u3057\u7a74\u3067\u3059\u3002<\/p>\n\n\n\n<p 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/chihou_hojin\/01.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63\u306e\u304a\u77e5\u3089\u305b\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u3082\u6cd5\u4eba\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002\u540d\u53e4\u5c4b\u5e02\u306e\u6cd5\u4eba\u5e02\u6c11\u7a0e\u306f\u3001\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u3067\u6cd5\u4eba\u7a0e\u984d\u304c\u5e742,500\u4e07\u5186\u4ee5\u4e0b\u306a\u30896.0%\uff08\u4ee4\u548c\u5143\u5e7410\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u5206\uff09\uff08<a href=\"https:\/\/www.city.nagoya.jp\/jigyou\/zei\/1037360\/1011928\/1011929.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u540d\u53e4\u5c4b\u5e02\u300c\u6cd5\u4eba\u5e02\u6c11\u7a0e\uff08\u3042\u3089\u307e\u3057\u30fb\u7a0e\u7387\uff09\u300d<\/a>\uff09\u3002\u611b\u77e5\u770c\u306e\u6cd5\u4eba\u770c\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u306f\u6a19\u6e96\u7a0e\u73871.0%\u3067\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u6240\u5f97\u5272\u306f\u6a19\u6e96\u7a0e\u7387\u304c\u5e74400\u4e07\u5186\u4ee5\u4e0b3.5%\u3001400\u4e07\u5186\u8d85800\u4e07\u5186\u4ee5\u4e0b5.3%\u3001800\u4e07\u5186\u8d857.0%\u3002\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u57fa\u6e96\u6cd5\u4eba\u6240\u5f97\u5272\u984d\u306e37%\u3067\u3059\uff08<a href=\"https:\/\/www.pref.aichi.jp\/soshiki\/zeimu\/0000021917.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u611b\u77e5\u770c\u300c\u6cd5\u4eba\u770c\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u6cd5\u4eba\u306e\u7a0e\u306f\u3001\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3001\u305d\u3057\u3066\u6240\u5f97\u3068\u7121\u95a2\u4fc2\u306b\u304b\u304b\u308b\u5747\u7b49\u5272\u306e5\u5c64\u69cb\u9020\u300215%\u3068\u3044\u3046\u6570\u5b57\u306f\u3001\u3044\u3061\u3070\u3093\u4e0b\u306e1\u5c64\u306b\u3059\u304e\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5229\u76ca500\u4e07\u30fb1,000\u4e07\u30fb2,000\u4e07\u3067\u8a08\u7b97\u3059\u308b\u3068\u3001\u6cd5\u4eba\u306e\u307b\u3046\u304c19\u4e07\u301c231\u4e07\u5186\u591a\u304f\u6255\u3044\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u969b\u306b\u7a4d\u307f\u4e0a\u3052\u3066\u307f\u307e\u3059\u3002\u524d\u63d0\u3092\u5148\u306b\u7f6e\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6cd5\u4eba\u306f\u8cc7\u672c\u91d11,000\u4e07\u5186\u3001\u5f93\u696d\u8005\u657050\u4eba\u4ee5\u4e0b\u3001\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u306b\u5f53\u305f\u3089\u306a\u3044\u666e\u901a\u6cd5\u4eba\u3068\u3057\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u3057\u307e\u3059<\/li>\n\n\n\n<li>\u672c\u5e97\u306f\u540d\u53e4\u5c4b\u5e02\u306b\u7f6e\u304d\u3001\u6cd5\u4eba\u770c\u6c11\u7a0e\u3068\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u611b\u77e5\u770c\u306e\u6a19\u6e96\u7a0e\u7387\u3001\u6cd5\u4eba\u5e02\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u306f\u540d\u53e4\u5c4b\u5e02\u306e6.0%\u3092\u4f7f\u3044\u307e\u3059\uff08\u611b\u77e5\u770c\u306e\u6a19\u6e96\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u304b\u3064\u5e74\u6240\u5f975,000\u4e07\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3067\u3001\u3053\u306e\u8a18\u4e8b\u306e\u8a66\u7b97\u306f\u3044\u305a\u308c\u306e\u5229\u76ca\u984d\u3067\u3082\u305d\u306e\u7bc4\u56f2\u5185\uff09<\/li>\n\n\n\n<li>\u5f79\u54e1\u5831\u916c\u306f0\u5186\u3068\u3057\u3001\u5229\u76ca\u306f\u3059\u3079\u3066\u6cd5\u4eba\u306b\u6b8b\u3059\u3082\u306e\u3068\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u542b\u3081\u3066\u3044\u307e\u305b\u3093<\/li>\n\n\n\n<li>\u5747\u7b49\u5272\u306f\u611b\u77e5\u770c\u306e\u6cd5\u4eba\u770c\u6c11\u7a0e21,000\u5186\uff08\u6a19\u6e96\u7a0e\u738720,000\u5186\u306b\u3042\u3044\u3061\u68ee\u3068\u7dd1\u3065\u304f\u308a\u7a0e5%\u3092\u4e0a\u4e57\u305b\u3057\u305f\u5b9f\u984d\uff09\u3068\u540d\u53e4\u5c4b\u5e02\u306e\u6cd5\u4eba\u5e02\u6c11\u7a0e50,000\u5186\u306e\u5408\u8a0871,000\u5186\u3068\u3057\u307e\u3059<\/li>\n\n\n\n<li>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306f\u8003\u616e\u3057\u3066\u3044\u306a\u3044\u7c21\u6613\u8a08\u7b97\u3067\u3059\u3002\u3053\u306e\u6271\u3044\u306f\u6cd5\u4eba\u5074\u306e\u8ca0\u62c5\u3092\u3084\u3084\u5927\u304d\u3081\u306b\u898b\u305b\u307e\u3059<\/li>\n\n\n\n<li>\u500b\u4eba\u306fFX\u306e\u6240\u5f97\u306b20.315%\u3092\u639b\u3051\u305f\u91d1\u984d\u3068\u3057\u307e\u3059<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u5e74\u9593\u5229\u76ca<\/th><th>\u500b\u4eba\uff0820.315%\uff09<\/th><th>\u6cd5\u4eba\u306e\u7a0e\u5408\u8a08<\/th><th>\u6cd5\u4eba\u306e\u5bfe\u6240\u5f97\u8ca0\u62c5\u7387<\/th><th>\u6cd5\u4eba\u304c\u591a\u304f\u6255\u3046\u984d<\/th><\/tr><\/thead><tbody><tr><td>500\u4e07\u5186<\/td><td>1,015,750\u5186<\/td><td>1,215,160\u5186<\/td><td>24.30%<\/td><td>199,410\u5186<\/td><\/tr><tr><td>1,000\u4e07\u5186<\/td><td>2,031,500\u5186<\/td><td>2,696,912\u5186<\/td><td>26.97%<\/td><td>665,412\u5186<\/td><\/tr><tr><td>2,000\u4e07\u5186<\/td><td>4,063,000\u5186<\/td><td>6,377,272\u5186<\/td><td>31.89%<\/td><td>2,314,272\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5229\u76ca1,000\u4e07\u5186\u306e\u5185\u8a33\u3092\u958b\u304f\u3068\u3053\u3046\u306a\u308a\u307e\u3059\u3002\u6cd5\u4eba\u7a0e1,664,000\u5186\uff08800\u4e07\u5186\u00d715%\uff0b200\u4e07\u5186\u00d723.20%\uff09\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e171,392\u5186\u3001\u6cd5\u4eba\u770c\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u527216,640\u5186\u3001\u6cd5\u4eba\u5e02\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u527299,840\u5186\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e492,000\u5186\u3001\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e182,040\u5186\u3001\u5747\u7b49\u527271,000\u5186\u3002\u5408\u8a082,696,912\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u307b\u3069\u89e6\u308c\u305f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7b49\u306e\u640d\u91d1\u7b97\u5165\u3092\u7e54\u308a\u8fbc\u3093\u3067\u8a08\u7b97\u3057\u76f4\u3057\u3066\u3082\u3001\u8ca0\u62c5\u7387\u306f500\u4e07\u5186\u306723.37%\u30011,000\u4e07\u5186\u306725.13%\u30012,000\u4e07\u5186\u306729.66%\u3002\u500b\u4eba\u306e20.315%\u3092\u4e0b\u56de\u308b\u6c34\u6e96\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u3053\u306e\u91d1\u984d\u306f\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u3060\u3051\u306e\u8a71\u3067\u3059\u3002\u7d4c\u8cbb\u3068\u3057\u3066\u4f55\u3092\u843d\u3068\u305b\u308b\u304b\u3067\u8ab2\u7a0e\u6240\u5f97\u305d\u306e\u3082\u306e\u304c\u5909\u308f\u308b\u305f\u3081\u3001<a href=\"https:\/\/www.jutapon.com\/media\/fx\/tax-keihi\/\">FX\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3082\u306e\u306e\u7bc4\u56f2<\/a>\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3001\u3053\u306e\u8a66\u7b97\u306e\u5165\u53e3\u306e\u6570\u5b57\u304c\u3088\u308a\u5177\u4f53\u7684\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u300c\u3044\u304f\u3089\u304b\u3089\u5f97\u304b\u300d\u306e\u5206\u5c90\u70b9\u306f\u3001\u5229\u76ca\u984d\u306e\u5074\u306b\u306f\u73fe\u308c\u307e\u305b\u3093\u3067\u3057\u305f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8aad\u8005\u304c\u77e5\u308a\u305f\u3044\u306e\u306f\u5206\u5c90\u70b9\u3067\u3057\u3087\u3046\u3002\u3068\u3053\u308d\u304c\u4eca\u56de\u306e\u524d\u63d0\u3067\u306f\u3001\u5229\u76ca\u3092\u3044\u304f\u3089\u5897\u3084\u3057\u3066\u3082\u6cd5\u4eba\u304c\u500b\u4eba\u3092\u4e0b\u56de\u308b\u70b9\u304c\u51fa\u3066\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7406\u7531\u306f\u7a0e\u7387\u306e\u69cb\u9020\u306b\u3042\u308a\u307e\u3059\u300215%\u304c\u4f7f\u3048\u308b\u306e\u306f\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u3060\u3051\u3067\u3001\u305d\u308c\u3092\u8d85\u3048\u305f\u5206\u306f23.20%\u3002\u3057\u304b\u3082\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u6240\u5f97\u306e\u5168\u4f53\u306b\u304b\u304b\u308b\u305f\u3081\u3001\u3044\u3061\u3070\u3093\u8efd\u3044\u6240\u5f97\u5e2f\u3067\u3082\u8ca0\u62c5\u7387\u306f24%\u524d\u5f8c\u306b\u843d\u3061\u7740\u304d\u307e\u3059\u3002\u6240\u5f973,000\u4e07\u5186\u307e\u3067\u5e83\u3052\u308b\u306833.53%\u30015,000\u4e07\u5186\u306734.84%\u3068\u3001\u5229\u76ca\u304c\u5897\u3048\u308b\u307b\u3069\u500b\u4eba\u3068\u306e\u5dee\u306f\u958b\u3044\u3066\u3044\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7dad\u6301\u30b3\u30b9\u30c8\u306e\u4eee\u5b9a\u3092\u5909\u3048\u3066\u3082\u7b26\u53f7\u306f\u52d5\u304d\u307e\u305b\u3093\u3002\u7a0e\u7406\u58eb\u5831\u916c\u3092\u5e74\u95930\u5186\u304b\u308940\u4e07\u5186\u307e\u3067\u632f\u3063\u305f\u611f\u5ea6\u8868\u304c\u3053\u3061\u3089\u3067\u3059\u3002\u6570\u5024\u306f\u6cd5\u4eba\u304c\u500b\u4eba\u3088\u308a\u591a\u304f\u8ca0\u62c5\u3059\u308b\u91d1\u984d\u3067\u3001\u3059\u3079\u3066\u30d7\u30e9\u30b9\u306a\u3089\u6cd5\u4eba\u304c\u4e0d\u5229\u3068\u3044\u3046\u3053\u3068\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u5e74\u9593\u5229\u76ca<\/th><th>\u7a0e\u7406\u58eb\u5831\u916c0\u5186<\/th><th>20\u4e07\u5186<\/th><th>30\u4e07\u5186<\/th><th>40\u4e07\u5186<\/th><\/tr><\/thead><tbody><tr><td>500\u4e07\u5186<\/td><td>199,410\u5186<\/td><td>399,410\u5186<\/td><td>499,410\u5186<\/td><td>599,410\u5186<\/td><\/tr><tr><td>800\u4e07\u5186<\/td><td>335,640\u5186<\/td><td>535,640\u5186<\/td><td>635,640\u5186<\/td><td>735,640\u5186<\/td><\/tr><tr><td>1,000\u4e07\u5186<\/td><td>665,412\u5186<\/td><td>865,412\u5186<\/td><td>965,412\u5186<\/td><td>1,065,412\u5186<\/td><\/tr><tr><td>2,000\u4e07\u5186<\/td><td>2,314,272\u5186<\/td><td>2,514,272\u5186<\/td><td>2,614,272\u5186<\/td><td>2,714,272\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u5831\u916c\u306f\u91d1\u984d\u306b\u5e45\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u4eee\u5b9a\u5024\u3068\u3057\u3066\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u5b9f\u969b\u306e\u5831\u916c\u984d\u306f\u4e8b\u52d9\u6240\u3068\u696d\u52d9\u7bc4\u56f2\u3067\u5909\u308f\u308b\u306e\u3067\u3001\u898b\u7a4d\u3082\u308a\u3092\u53d6\u3063\u3066\u81ea\u5206\u306e\u6570\u5b57\u306b\u5dee\u3057\u66ff\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u3084\u4e8b\u696d\u6240\u5f97\u306e\u3088\u3046\u306b\u7d2f\u9032\u7a0e\u7387\u304c\u52b9\u304f\u6240\u5f97\u306a\u3089\u3001\u6cd5\u4eba\u7a0e\u7387\u3068\u306e\u6bd4\u8f03\u3067\u5206\u5c90\u70b9\u304c\u751f\u307e\u308c\u307e\u3059\u3002FX\u306b\u305d\u308c\u304c\u8d77\u304d\u306a\u3044\u306e\u306f\u3001\u500b\u4eba\u306e\u6bb5\u968e\u3067\u3059\u3067\u306b20.315%\u3068\u3044\u3046\u4f4e\u3044\u5b9a\u7387\u3067\u5b8c\u7d50\u3057\u3066\u3044\u308b\u304b\u3089\u3002\u5206\u5c90\u70b9\u306f\u5229\u76ca\u984d\u3067\u306f\u306a\u304f\u3001\u6b21\u306b\u898b\u308b\u6761\u4ef6\u306e\u307b\u3046\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6cd5\u4eba\u5316\u3067\u672c\u5f53\u306b\u5909\u308f\u308b\u306e\u306f\u7e70\u8d8a\u671f\u9593\u3067\u30013\u5e74\u304c10\u5e74\u306b\u4f38\u3073\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u304b\u3089\u304c\u6cd5\u4eba\u5316\u306e\u5b9f\u8cea\u7684\u306a\u7406\u7531\u3067\u3059\u3002\u500b\u4eba\u306eFX\u306e\u640d\u5931\u306f\u3001\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u3057\u304b\u7e70\u308a\u8d8a\u305b\u307e\u305b\u3093\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\u3057\u304b\u3082\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u4ee5\u5916\u306e\u6240\u5f97\u3068\u306f\u640d\u76ca\u901a\u7b97\u3067\u304d\u306a\u3044\u3068\u56fd\u7a0e\u5e81\u304c\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<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u306f\u3069\u3046\u304b\u3002\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u751f\u3058\u305f\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9593\u306f10\u5e74\u3067\u3001\u3053\u308c\u306f\u5e73\u621030\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u751f\u3058\u305f\u3082\u306e\u304c\u5bfe\u8c61\u3002\u305d\u308c\u4ee5\u524d\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u751f\u3058\u305f\u6b20\u640d\u91d1\u306f9\u5e74\u3067\u3059\u3002\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306f\u6240\u5f97\u91d1\u984d\u3092\u9650\u5ea6\u306b\u5168\u984d\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.5762 \u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u304c\u3069\u3053\u306b\u51fa\u308b\u304b\u30017\u5e74\u9593\u3067\u8a66\u3057\u307e\u3059\u30021\u5e74\u76ee\u306b600\u4e07\u5186\u306e\u640d\u5931\u3092\u51fa\u3057\u30012\u5e74\u76ee\u304b\u30897\u5e74\u76ee\u307e\u3067\u6bce\u5e74100\u4e07\u5186\u306e\u5229\u76ca\u304c\u51fa\u305f\u3068\u4eee\u5b9a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u5e74<\/th><th>\u500b\u4eba\uff08\u7e70\u8d8a3\u5e74\uff09<\/th><th>\u6cd5\u4eba\uff08\u7e70\u8d8a10\u5e74\uff09<\/th><\/tr><\/thead><tbody><tr><td>1\u5e74\u76ee\uff08\u640d\u5931600\u4e07\u5186\uff09<\/td><td>0\u5186<\/td><td>\u5747\u7b49\u527271,000\u5186<\/td><\/tr><tr><td>2\u301c4\u5e74\u76ee<\/td><td>\u54040\u5186\uff08\u5408\u8a08300\u4e07\u5186\u3092\u63a7\u9664\uff09<\/td><td>\u540471,000\u5186\uff08\u6b20\u640d\u91d1\u3067\u63a7\u9664\uff09<\/td><\/tr><tr><td>5\u301c7\u5e74\u76ee<\/td><td>\u5404203,150\u5186\uff08\u7e70\u8d8a\u304c\u5931\u52b9\uff09<\/td><td>\u540471,000\u5186\uff08\u6b20\u640d\u91d1\u3067\u63a7\u9664\uff09<\/td><\/tr><tr><td>7\u5e74\u9593\u306e\u5408\u8a08<\/td><td>609,450\u5186<\/td><td>497,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u306f300\u4e07\u5186\u306e\u640d\u5931\u3092\u4f7f\u3044\u5207\u308c\u306a\u3044\u307e\u307e\u5931\u52b9\u3057\u30015\u5e74\u76ee\u4ee5\u964d\u306f3\u5e74\u5206\u3067609,450\u5186\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u6cd5\u4eba\u306f600\u4e07\u5186\u3092\u5168\u984d\u5438\u53ce\u3067\u304d\u308b\u305f\u3081\u7a0e\u984d\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u304c\u3001\u4ee3\u308f\u308a\u306b\u5747\u7b49\u5272\u304c7\u5e74\u5206\u3067497,000\u5186\u3002\u5dee\u3057\u5f15\u304d112,450\u5186\u3060\u3051\u6cd5\u4eba\u304c\u8efd\u3044\u3068\u3044\u3046\u7d50\u679c\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u306f\u6b63\u76f4\u306b\u66f8\u304d\u307e\u3059\u3002\u3053\u306e\u7a0b\u5ea6\u306e\u898f\u6a21\u306a\u3089\u3001\u7a0e\u7406\u58eb\u5831\u916c\u3092\u5e7430\u4e07\u5186\u3068\u7f6e\u3044\u305f\u6642\u70b9\u30677\u5e74\u3067210\u4e07\u5186\u306e\u30b3\u30b9\u30c8\u304c\u4e57\u308a\u3001\u5dee\u306f\u7c21\u5358\u306b\u9006\u8ee2\u3057\u307e\u3059\u3002\u7e70\u8d8a\u306e\u9577\u3055\u304c\u52b9\u3044\u3066\u304f\u308b\u306e\u306f\u3001\u640d\u5931\u306e\u7d76\u5bfe\u984d\u304c3\u5e74\u3067\u306f\u5438\u53ce\u3057\u304d\u308c\u306a\u3044\u307b\u3069\u5927\u304d\u3044\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8a3c\u62e0\u91d1\u898f\u5236\u306f\u3001\u6cd5\u4eba\u306b\u306a\u308b\u306825\u500d\u3068\u3044\u3046\u4e00\u5f8b\u306e\u4e0a\u9650\u304c\u5916\u308c\u3066\u5909\u52d5\u5236\u306b\u5909\u308f\u308a\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u4ee5\u5916\u3067\u3044\u3061\u3070\u3093\u69cb\u9020\u304c\u5909\u308f\u308b\u306e\u304c\u3001\u3053\u306e\u8a3c\u62e0\u91d1\u898f\u5236\u3002\u500b\u4eba\u5411\u3051\u306e\u5e97\u982dFX\u306f\u3001\u53d6\u5f15\u91d1\u984d\u306b\u5bfe\u3057\u30664%\u4ee5\u4e0a\u306e\u8a3c\u62e0\u91d1\u3092\u9810\u304b\u308b\u3053\u3068\u304c\u696d\u8005\u306b\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u4e0a\u9650\u304c25\u500d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u306f\u3053\u306e\u4e00\u5f8b\u898f\u5236\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u91d1\u878d\u5148\u7269\u53d6\u5f15\u696d\u5354\u4f1a\u306f\u3001\u6cd5\u4eba\u9867\u5ba2\u3068\u306e\u5e97\u982dFX\u306b\u3064\u3044\u3066\u3001\u901a\u8ca8\u30da\u30a2\u3054\u3068\u306b\u7b97\u51fa\u3057\u305f\u8a3c\u62e0\u91d1\u7387\u3092\u5c11\u306a\u304f\u3068\u3082\u90311\u56de\u898b\u76f4\u3059\u65b9\u5f0f\u3092\u793a\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.ffaj.or.jp\/regulation\/corporate-customers\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u91d1\u878d\u5148\u7269\u53d6\u5f15\u696d\u5354\u4f1a\u300c\u6cd5\u4eba\u5e97\u982dFX\u53d6\u5f15\u306b\u4fc2\u308b\u8a3c\u62e0\u91d1\u898f\u5236\u300d<\/a>\uff09\u3002\u7b97\u51fa\u306f\u76f4\u8fd126\u9031\u307e\u305f\u306f\u76f4\u8fd1130\u9031\u3092\u5bfe\u8c61\u3068\u3057\u305f\u6570\u5024\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u307b\u3046\u3092\u63a1\u7528\u3059\u308b\u5b9a\u91cf\u7684\u8a08\u7b97\u30e2\u30c7\u30eb\u306b\u3088\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8aa4\u89e3\u3057\u3084\u3059\u3044\u306e\u3067\u5ff5\u3092\u62bc\u3057\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u4e0a\u9650\u304c\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u8a71\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u76f8\u5834\u306e\u5909\u52d5\u304c\u5927\u304d\u3044\u901a\u8ca8\u30da\u30a2\u3067\u306f\u8a3c\u62e0\u91d1\u7387\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u5b9f\u8cea\u7684\u306a\u30ec\u30d0\u30ec\u30c3\u30b8\u306f\u4e0b\u304c\u308a\u307e\u3059\u3002\u3057\u304b\u3082\u9031\u5358\u4f4d\u3067\u6570\u5b57\u304c\u52d5\u304f\u305f\u3081\u3001\u60f3\u5b9a\u3057\u3066\u3044\u305f\u5efa\u7389\u304c\u7fcc\u9031\u306b\u306f\u7dad\u6301\u3067\u304d\u306a\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u3046\u308b\u3068\u3044\u3046\u3053\u3068\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u3044\u30ec\u30d0\u30ec\u30c3\u30b8\u3092\u72d9\u3063\u3066\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3044\u3046\u767a\u60f3\u306f\u3001\u3053\u306e\u5909\u52d5\u5236\u306e\u5efa\u3066\u4ed8\u3051\u3092\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u3067\u306a\u3051\u308c\u3070\u5371\u967a\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u4e0a\u9650\u304c\u6d88\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e0a\u9650\u304c\u6bce\u9031\u66f8\u304d\u63db\u308f\u308b\u4ed5\u7d44\u307f\u306b\u79fb\u308b\u3060\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8d64\u5b57\u3067\u3082\u5747\u7b49\u5272\u306f\u6bce\u5e74\u304b\u304b\u308a\u3001\u6cd5\u4eba\u306f\u300c\u305f\u305f\u3080\u307e\u3067\u56fa\u5b9a\u8cbb\u304c\u7d9a\u304f\u300d\u69cb\u9020\u306b\u306a\u308a\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u308b\u3068\u304d\u306b\u3044\u3061\u3070\u3093\u898b\u843d\u3068\u3055\u308c\u308b\u306e\u304c\u3001\u6240\u5f97\u3068\u7121\u95a2\u4fc2\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u306f\u3001\u81ea\u6cbb\u4f53\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u7a0e\u7387\u8868\u3092\u898b\u308b\u3068\u533a\u5206\u306e\u4ed5\u65b9\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u540d\u53e4\u5c4b\u5e02\u306e\u6cd5\u4eba\u5e02\u6c11\u7a0e\u306f\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u5f93\u696d\u8005\u6570\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u533a\u5206\u3055\u308c\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c1\u5343\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u5f93\u696d\u8005\u657050\u4eba\u4ee5\u4e0b\u3067\u5e7450,000\u5186\u300150\u4eba\u8d85\u3067\u5e74120,000\u5186\uff08<a href=\"https:\/\/www.city.nagoya.jp\/jigyou\/zei\/1037360\/1011928\/1011929.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u540d\u53e4\u5c4b\u5e02\u300c\u6cd5\u4eba\u5e02\u6c11\u7a0e\uff08\u3042\u3089\u307e\u3057\u30fb\u7a0e\u7387\uff09\u300d<\/a>\uff09\u3002\u611b\u77e5\u770c\u306e\u6cd5\u4eba\u770c\u6c11\u7a0e\u306f\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3060\u3051\u30675\u6bb5\u968e\u306b\u5206\u304b\u308c\u3001\u3044\u3061\u3070\u3093\u4e0b\u306e1\u5343\u4e07\u5186\u4ee5\u4e0b\u304c\u5e7421,000\u5186\u3067\u3059\uff08<a href=\"https:\/\/www.pref.aichi.jp\/soshiki\/zeimu\/0000021917.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u611b\u77e5\u770c\u300c\u6cd5\u4eba\u770c\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u300d<\/a>\uff09\u3002\u91d1\u984d\u306f\u81ea\u6cbb\u4f53\u3067\u5909\u308f\u308b\u305f\u3081\u3001\u5168\u56fd\u4e00\u5f8b\u306e\u6570\u5b57\u3068\u3057\u3066\u306f\u66f8\u3051\u307e\u305b\u3093\u3002\u611b\u77e5\u770c\u306f\u6a19\u6e96\u7a0e\u738720,000\u5186\u306b\u3042\u3044\u3061\u68ee\u3068\u7dd1\u3065\u304f\u308a\u7a0e\u3068\u3057\u30665%\u76f8\u5f53\u984d\u3092\u4e0a\u4e57\u305b\u3057\u3066\u304a\u308a\u3001\u8d85\u904e\u8ab2\u7a0e\u3092\u884c\u3046\u81ea\u6cbb\u4f53\u3067\u306f\u540c\u3058\u3088\u3046\u306b\u4e0a\u4e57\u305b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a2d\u7acb\u8cbb\u7528\u3082\u898b\u3066\u304a\u304d\u307e\u3059\u3002\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u767b\u8a18\u304c\u8cc7\u672c\u91d1\u306e\u984d\u306e1,000\u5206\u306e7\u306715\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u3068\u304d\u306f15\u4e07\u5186\u3001\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u767b\u8a18\u304c\u540c\u3058\u304f1,000\u5206\u306e7\u30676\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u3068\u304d\u306f6\u4e07\u5186\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.7191 \u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868\u300d<\/a>\uff09\u3002\u8cc7\u672c\u91d11,000\u4e07\u5186\u306a\u30891,000\u5206\u306e7\u306f7\u4e07\u5186\u306a\u306e\u3067\u3001\u682a\u5f0f\u4f1a\u793e\u306f\u6700\u4f4e\u984d\u306e15\u4e07\u5186\u3001\u5408\u540c\u4f1a\u793e\u306f7\u4e07\u5186\u3002\u3053\u306e\u6761\u4ef6\u3067\u306f8\u4e07\u5186\u306e\u5dee\u304c\u4ed8\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u793e\u4f1a\u4fdd\u967a\u3082\u56fa\u5b9a\u8cbb\u5074\u306e\u8a71\u3067\u3059\u3002\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306f\u3001\u5f37\u5236\u9069\u7528\u4e8b\u696d\u6240\u3068\u3057\u3066\u300c\u682a\u5f0f\u4f1a\u793e\u306a\u3069\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\u6240\uff08\u4e8b\u696d\u4e3b\u306e\u307f\u306e\u5834\u5408\u3092\u542b\u3080\uff09\u300d\u3092\u6319\u3052\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/tekiyo\/jigyosho\/20150518.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u300c\u9069\u7528\u4e8b\u696d\u6240\u3068\u88ab\u4fdd\u967a\u8005\u300d<\/a>\uff09\u3002\u4eca\u56de\u306e\u8a66\u7b97\u306f\u5f79\u54e1\u5831\u916c0\u5186\u3092\u524d\u63d0\u306b\u3057\u3066\u3044\u308b\u305f\u3081\u4fdd\u967a\u6599\u3092\u542b\u3081\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u5831\u916c\u3092\u51fa\u3059\u8a2d\u8a08\u306b\u3059\u308c\u3070\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3084\u6240\u5f97\u7a0e\u306e\u7d2f\u9032\u7a0e\u7387\u3068\u3042\u308f\u305b\u3066\u8ca0\u62c5\u306e\u5f62\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u3053\u3053\u306f\u500b\u5225\u6027\u304c\u9ad8\u304f\u3001\u7a0e\u7406\u58eb\u306b\u8a2d\u8a08\u3057\u3066\u3082\u3089\u3046\u9818\u57df\u3060\u3068\u8003\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u300cFX\u306e\u6cd5\u4eba\u5316\u306f\u610f\u5473\u306a\u3044\u300d\u3068\u8a00\u308f\u308c\u308b\u306e\u306f\u3001\u500b\u4eba\u304c\u3059\u3067\u306b\u5206\u96e2\u8ab2\u7a0e\u3060\u304b\u3089\u3067\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u691c\u7d22\u3067\u3088\u304f\u898b\u304b\u3051\u308b\u3053\u306e\u8a00\u3044\u56de\u3057\u306b\u306f\u3001\u306f\u3063\u304d\u308a\u3057\u305f\u6839\u62e0\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FX\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u3088\u308b\u640d\u76ca\u306f\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u300d\u3068\u3057\u3066\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3001\u7a0e\u7387\u306f\u6240\u5f97\u7a0e15%\u3001\u5730\u65b9\u7a0e5%\u3001\u3053\u308c\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u3057\u3066\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306e2.1%\u304c\u52a0\u308f\u3063\u306620.315%\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\u7d66\u4e0e\u304c\u3044\u304f\u3089\u3067\u3042\u3063\u3066\u3082\u3001\u3053\u306e\u7387\u306f\u52d5\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u822c\u306b\u6cd5\u4eba\u5316\u304c\u7bc0\u7a0e\u306b\u306a\u308b\u3068\u8a9e\u3089\u308c\u308b\u306e\u306f\u3001\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u304c\u7d2f\u9032\u8ab2\u7a0e\u3067\u3001\u6240\u5f97\u304c\u5897\u3048\u308b\u307b\u3069\u7a0e\u7387\u304c\u4e0a\u304c\u308b\u6240\u5f97\u3092\u6271\u3046\u5834\u5408\u3067\u3059\u3002FX\u306f\u305d\u306e\u51fa\u767a\u70b9\u304c\u6700\u521d\u304b\u3089\u4f4e\u3044\u5b9a\u7387\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u7a0e\u306e\u5408\u8a08\u306b\u4e57\u308a\u63db\u3048\u308b\u52d5\u6a5f\u304c\u751f\u307e\u308c\u306b\u304f\u3044\u3002\u3053\u3053\u304c\u4ed6\u306e\u526f\u696d\u3084\u4e8b\u696d\u3068\u6c7a\u5b9a\u7684\u306b\u9055\u3046\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u3082\u3001\u671f\u5f85\u3059\u308b\u307b\u3069\u306e\u5dee\u304c\u51fa\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u500b\u4eba\u306e\u5fc5\u8981\u7d4c\u8cbb\u306f\u300c\u7dcf\u53ce\u5165\u91d1\u984d\u3092\u5f97\u308b\u305f\u3081\u306b\u76f4\u63a5\u8981\u3057\u305f\u8cbb\u7528\u306e\u984d\u300d\u3068\u300c\u305d\u306e\u5e74\u306b\u751f\u3058\u305f\u8ca9\u58f2\u8cbb\u3001\u4e00\u822c\u7ba1\u7406\u8cbb\u305d\u306e\u4ed6\u696d\u52d9\u4e0a\u306e\u8cbb\u7528\u306e\u984d\u300d\u3068\u3055\u308c\u3001\u5bb6\u4e8b\u95a2\u9023\u8cbb\u306f\u696d\u52d9\u9042\u884c\u4e0a\u76f4\u63a5\u5fc5\u8981\u3067\u3042\u3063\u305f\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u533a\u5206\u3067\u304d\u308b\u91d1\u984d\u306b\u9650\u3089\u308c\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2210.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.2210 \u5fc5\u8981\u7d4c\u8cbb\u306e\u77e5\u8b58\u300d<\/a>\uff09\u3002\u6cd5\u4eba\u306b\u3059\u308c\u3070\u7121\u6761\u4ef6\u306b\u5e45\u304c\u5e83\u304c\u308b\u3068\u3044\u3046\u66f8\u304d\u65b9\u306f\u3001\u516c\u8868\u8cc7\u6599\u304b\u3089\u306f\u88cf\u4ed8\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3068\u306f\u3044\u3048\u300c\u610f\u5473\u304c\u306a\u3044\u300d\u3068\u8a00\u3044\u5207\u308b\u306e\u3082\u4e71\u66b4\u3067\u3057\u3087\u3046\u3002\u640d\u5931\u306e\u898f\u6a21\u304c\u5927\u304d\u3044\u4eba\u3001FX\u4ee5\u5916\u306e\u4e8b\u696d\u3068\u640d\u76ca\u3092\u5408\u308f\u305b\u305f\u3044\u4eba\u3001\u8cc7\u7523\u3092\u6cd5\u4eba\u306b\u96c6\u7d04\u3057\u305f\u3044\u4eba\u306b\u306f\u3001\u7a0e\u7387\u3068\u306f\u5225\u306e\u7406\u7531\u304c\u6b8b\u308a\u307e\u3059\u3002\u300c\u610f\u5473\u304c\u306a\u3044\u300d\u306e\u306f\u7a0e\u7387\u306e\u6bd4\u8f03\u3068\u3044\u3046\u4e00\u70b9\u306b\u3064\u3044\u3066\u3067\u3042\u3063\u3066\u3001\u6cd5\u4eba\u5316\u3068\u3044\u3046\u9078\u629e\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u6574\u7406\u304c\u6b63\u78ba\u306a\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FX\u306e\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u304b\u3089\u3001\u5224\u65ad\u306e\u76f4\u524d\u306b\u591a\u3044\u8cea\u554f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6570\u5b57\u304c\u51fa\u305d\u308d\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u6c7a\u3081\u308b\u524d\u306b\u5f15\u3063\u304b\u304b\u308a\u3084\u3059\u3044\u70b9\u306b\u7b54\u3048\u307e\u3059\u3002\u78ba\u8a8d\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306f\u3001\u305d\u306e\u307e\u307e\u78ba\u8a8d\u3067\u304d\u306a\u304b\u3063\u305f\u3068\u66f8\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FX\u306e\u6cd5\u4eba\u53e3\u5ea7\u306f\u500b\u4eba\u53e3\u5ea7\u3088\u308a\u6709\u5229\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7387\u3067\u898b\u308c\u3070\u500b\u4eba\u304c\u6709\u5229\u3067\u3001\u8a3c\u62e0\u91d1\u898f\u5236\u3067\u898b\u308c\u3070\u6cd5\u4eba\u306f\u4e00\u5f8b25\u500d\u306e\u4e0a\u9650\u304b\u3089\u5916\u308c\u307e\u3059\u3002\u6709\u5229\u304b\u3069\u3046\u304b\u306f\u3001\u3069\u3061\u3089\u306e\u8ef8\u3092\u512a\u5148\u3059\u308b\u304b\u3067\u9006\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3002<\/p>\n\n\n\n<p 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