{"id":920516,"date":"2026-07-29T15:53:20","date_gmt":"2026-07-29T06:53:20","guid":{"rendered":"https:\/\/www.jutapon.com\/media\/fx\/?p=1145"},"modified":"2026-07-29T15:54:16","modified_gmt":"2026-07-29T06:54:16","slug":"tax-guide","status":"publish","type":"post","link":"https:\/\/www.jutapon.com\/media\/fx\/tax\/tax-guide\/","title":{"rendered":"FX\u306e\u7a0e\u91d1\u306f\u3044\u304f\u3089\uff1f\u7a0e\u738720.315%\u3068\u8a08\u7b97\u65b9\u6cd5\u307e\u3068\u3081"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u300cFX\u3067\u5229\u76ca\u306f\u51fa\u305f\u3051\u308c\u3069\u3001\u7a0e\u91d1\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u306e\u304b\u898b\u5f53\u304c\u3064\u304b\u306a\u3044\u300220\u4e07\u5186\u306a\u3089\u3044\u304f\u3089\u3001100\u4e07\u5186\u306a\u3089\u3044\u304f\u3089\u30021\u5104\u5186\u307e\u3067\u884c\u3063\u305f\u3089\u534a\u5206\u6301\u3063\u3066\u3044\u304b\u308c\u308b\u3093\u3060\u308d\u3046\u304b\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\">FX\u306e\u5229\u76ca\u306b\u304b\u304b\u308b\u7a0e\u7387\u306f\u3001\u91d1\u984d\u304c\u3044\u304f\u3089\u3067\u3042\u3063\u3066\u3082\u4e00\u5f8b20.315%\u3067\u3059\u3002\u5229\u76ca20\u4e07\u5186\u306a\u3089\u7a0e\u984d40,630\u5186\u3001100\u4e07\u5186\u306a\u3089203,150\u5186\u30011,000\u4e07\u5186\u306a\u30892,031,500\u5186\u30011\u5104\u5186\u306a\u30892,031\u4e075,000\u5186\u3002\u7d66\u4e0e\u306e\u984d\u304c\u3044\u304f\u3089\u3067\u3082\u3001\u5229\u76ca\u304c\u3069\u308c\u3060\u3051\u5927\u304d\u304f\u3066\u3082\u3001\u3053\u306e\u7387\u306f\u52d5\u304d\u307e\u305b\u3093\u3002\u3080\u3057\u308d\u4e8b\u6545\u304c\u8d77\u304d\u308b\u306e\u306f\u7a0e\u7387\u3067\u306f\u306a\u304f\u3001\u7d0d\u7a0e\u306e\u6642\u671f\u3092\u8aad\u307f\u9055\u3048\u305f\u3068\u304d\u306e\u307b\u3046\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u91d1\u306e\u984d\u306f\u53e3\u5ea7\u3092\u5909\u3048\u3066\u30821\u5186\u3082\u5909\u308f\u308a\u307e\u305b\u3093\u304c\u3001\u53d6\u5f15\u30b3\u30b9\u30c8\u306f\u4f1a\u793e\u3067\u5dee\u304c\u51fa\u307e\u3059\u3002\u624b\u53d6\u308a\u3092\u5897\u3084\u3059\u9806\u756a\u3068\u3057\u3066\u5148\u306b\u6761\u4ef6\u3092\u898b\u6bd4\u3079\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.jutapon.com\/fx\/\">\u4e3b\u8981FX\u4f1a\u793e\u306e\u6bd4\u8f03\u30da\u30fc\u30b8<\/a>\u306b\u4e00\u89a7\u3092\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u5e74\u9593\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97<\/th><th>\u6240\u5f97\u7a0e15%<\/th><th>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e0.315%<\/th><th>\u4f4f\u6c11\u7a0e5%<\/th><th>\u7a0e\u984d\u306e\u5408\u8a08<\/th><th>\u624b\u53d6\u308a<\/th><th>\u5b9f\u52b9\u7a0e\u7387<\/th><\/tr><\/thead><tbody><tr><td>20\u4e07\u5186<\/td><td>30,000\u5186<\/td><td>630\u5186<\/td><td>10,000\u5186<\/td><td>40,630\u5186<\/td><td>159,370\u5186<\/td><td>20.315%<\/td><\/tr><tr><td>50\u4e07\u5186<\/td><td>75,000\u5186<\/td><td>1,575\u5186<\/td><td>25,000\u5186<\/td><td>101,575\u5186<\/td><td>398,425\u5186<\/td><td>20.315%<\/td><\/tr><tr><td>100\u4e07\u5186<\/td><td>150,000\u5186<\/td><td>3,150\u5186<\/td><td>50,000\u5186<\/td><td>203,150\u5186<\/td><td>796,850\u5186<\/td><td>20.315%<\/td><\/tr><tr><td>500\u4e07\u5186<\/td><td>750,000\u5186<\/td><td>15,750\u5186<\/td><td>250,000\u5186<\/td><td>1,015,750\u5186<\/td><td>3,984,250\u5186<\/td><td>20.315%<\/td><\/tr><tr><td>1,000\u4e07\u5186<\/td><td>1,500,000\u5186<\/td><td>31,500\u5186<\/td><td>500,000\u5186<\/td><td>2,031,500\u5186<\/td><td>7,968,500\u5186<\/td><td>20.315%<\/td><\/tr><tr><td>1\u5104\u5186<\/td><td>15,000,000\u5186<\/td><td>315,000\u5186<\/td><td>5,000,000\u5186<\/td><td>20,315,000\u5186<\/td><td>79,685,000\u5186<\/td><td>20.315%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u63d0\u306f\u3001\u305d\u306e\u5e74\u306e\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u300d\u304c\u8868\u306e\u91d1\u984d\u3060\u3051\u3067\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u7e70\u308a\u8d8a\u3057\u305f\u640d\u5931\u304c\u306a\u304f\u3001\u6240\u5f97\u63a7\u9664\u306f\u7d66\u4e0e\u306a\u3069\u4ed6\u306e\u6240\u5f97\u3067\u3059\u3067\u306b\u4f7f\u3044\u5207\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002\u5b9f\u969b\u306e\u7533\u544a\u3067\u306f\u7aef\u6570\u51e6\u7406\u3084\u500b\u5225\u306e\u63a7\u9664\u304c\u5165\u308b\u305f\u3081\u3001\u3053\u306e\u8868\u306f\u6982\u7b97\u3068\u3057\u3066\u898b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a0e\u7387\u304c20.315%\u3067\u56fa\u5b9a\u3055\u308c\u308b\u306e\u306f\u3001\u7d66\u4e0e\u3068\u5207\u308a\u96e2\u3057\u3066\u8a08\u7b97\u3059\u308b\u304b\u3089\u3067\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u984d\u3092\u9006\u7b97\u3059\u308b\u306b\u306f\u3001\u7387\u3092\u6c7a\u3081\u3066\u3044\u308b\u6839\u62e0\u304b\u3089\u62bc\u3055\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.1521\u306f\u3001FX\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u640d\u76ca\u3092\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u300d\u306b\u533a\u5206\u3057\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5206\u96e2\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u3068\u3057\u305f\u3046\u3048\u3067\u3001\u7a0e\u7387\u3092\u6240\u5f97\u7a0e15%\u3001\u5730\u65b9\u7a0e5%\u3068\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u306b\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306e2.1%\u306b\u3042\u305f\u308b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u4e57\u308b\u3001\u3068\u3044\u3046\u69cb\u6210\u3067\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<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a08\u7b97\u306f\u3053\u3046\u306a\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e15%\u306b2.1%\u3092\u639b\u3051\u308b\u30680.315%\u3002\u3053\u308c\u309215%\u3068\u4f4f\u6c11\u7a0e5%\u306b\u8db3\u3057\u3066\u3001\u5408\u8a0820.315%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u5927\u4e8b\u306a\u306e\u306f\u300c\u5206\u96e2\u300d\u3068\u3044\u3046\u8a00\u8449\u306e\u307b\u3046\u3067\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u306e\u3088\u3046\u306b\u6240\u5f97\u304c\u5897\u3048\u308b\u307b\u3069\u7a0e\u7387\u304c\u4e0a\u304c\u308b\u4ed5\u7d44\u307f\u3068\u306f\u5225\u67a0\u3067\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u5229\u76ca\u304c20\u4e07\u5186\u3067\u30821\u5104\u5186\u3067\u3082\u7387\u306f\u540c\u3058\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306e\u89e3\u8aac\u3067\u3082\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u3068\u3057\u3066\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3001\u540c\u4e00\u533a\u5206\u5185\u3067\u3042\u308c\u3070\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u308b\u3068\u6848\u5185\u3055\u308c\u3066\u3044\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<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u7a3c\u304e\u3059\u304e\u308b\u3068\u7a0e\u7387\u304c\u8df3\u306d\u4e0a\u304c\u308b\u306e\u3067\u306f\u300d\u3068\u8eab\u69cb\u3048\u308b\u65b9\u306f\u591a\u3044\u306f\u305a\u3067\u3059\u3002FX\u306b\u95a2\u3057\u3066\u306f\u3001\u305d\u306e\u5fc3\u914d\u306f\u8981\u308a\u307e\u305b\u3093\u3002\u8df3\u306d\u4e0a\u304c\u308b\u306e\u306f\u7a0e\u7387\u3067\u306f\u306a\u304f\u3001\u7d0d\u3081\u308b\u7d76\u5bfe\u984d\u306e\u307b\u3046\u3060\u3051\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u3082\u305d\u3082FX\u304c\u3069\u3046\u3044\u3046\u53d6\u5f15\u3067\u3001\u3069\u3053\u304b\u3089\u640d\u76ca\u304c\u751f\u307e\u308c\u308b\u306e\u304b\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.jutapon.com\/media\/fx\/fx-toha\/\">FX\u306e\u4ed5\u7d44\u307f\u3092\u89e3\u8aac\u3057\u305f\u5165\u9580\u8a18\u4e8b<\/a>\u3092\u5148\u306b\u8aad\u3093\u3067\u304a\u304f\u3068\u3001\u3053\u306e\u5148\u306e\u8a71\u304c\u65e9\u304f\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">20\u4e07\u5186\u304b\u30891\u5104\u5186\u307e\u3067\u3001\u91d1\u984d\u5225\u306e\u7a0e\u984d\u30921\u3064\u305a\u3064\u8aad\u307f\u4e0a\u3052\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5192\u982d\u306e\u8868\u3092\u3001\u691c\u7d22\u3055\u308c\u3084\u3059\u3044\u91d1\u984d\u306e\u9806\u306b\u8a00\u8449\u306b\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u6570\u5b57\u3060\u3051\u78ba\u8a8d\u3057\u305f\u3044\u65b9\u306f\u3053\u3053\u3067\u7528\u304c\u8db3\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5229\u76ca20\u4e07\u5186\u306e\u3068\u304d\u3002<\/strong> \u7a0e\u984d\u306f40,630\u5186\u3067\u3059\u3002\u5185\u8a33\u306f\u6240\u5f97\u7a0e30,000\u5186\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e630\u5186\u3001\u4f4f\u6c11\u7a0e10,000\u5186\u3002\u624b\u53d6\u308a\u306f159,370\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5229\u76ca100\u4e07\u5186\u306e\u3068\u304d\u3002<\/strong> \u7a0e\u984d\u306f203,150\u5186\u3002\u624b\u53d6\u308a\u306f796,850\u5186\u3067\u3059\u300220\u4e07\u5186\u306e\u3068\u304d\u306e\u3061\u3087\u3046\u30695\u500d\u3067\u3001\u5272\u308a\u5897\u3057\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5229\u76ca1,000\u4e07\u5186\u306e\u3068\u304d\u3002<\/strong> \u7a0e\u984d\u306f2,031,500\u5186\u3002\u624b\u53d6\u308a\u306f7,968,500\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u3082\u7387\u306f20.315%\u306e\u307e\u307e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5229\u76ca1\u5104\u5186\u306e\u3068\u304d\u3002<\/strong> \u7a0e\u984d\u306f2,031\u4e075,000\u5186\u3067\u3001\u624b\u53d6\u308a\u306f7,968\u4e075,000\u5186\u3067\u3059\u3002\u300c1\u5104\u7a3c\u3044\u3060\u3089\u534a\u5206\u6301\u3063\u3066\u3044\u304b\u308c\u308b\u300d\u3068\u3044\u3046\u8a71\u3092\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001FX\u306e\u5229\u76ca\u306b\u95a2\u3057\u3066\u306f\u305d\u3046\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52b9\u7a0e\u7387\u306e\u5217\u304c\u3059\u3079\u306620.315%\u3067\u63c3\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u8a08\u7b97\u9593\u9055\u3044\u3067\u306f\u306a\u304f\u5236\u5ea6\u306e\u59ff\u3067\u3059\u3002\u3053\u3053\u306f\u6b63\u76f4\u306b\u66f8\u304d\u307e\u3059\u304c\u3001FX\u306e\u7a0e\u984d\u8a08\u7b97\u305d\u306e\u3082\u306e\u306f\u62cd\u5b50\u629c\u3051\u3059\u308b\u307b\u3069\u5358\u7d14\u3002\u96e3\u3057\u3044\u306e\u306f\u3001\u6b21\u306e\u7ae0\u3067\u6271\u3046\u300c\u4f55\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306e\u91d1\u984d\u306a\u306e\u304b\u300d\u3068\u3044\u3046\u90e8\u5206\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u5229\u76ca\u984d\u3067\u306f\u306a\u304f\u3001\u7d4c\u8cbb\u3068\u901a\u7b97\u306e\u3042\u3068\u306b\u6b8b\u3063\u305f\u6240\u5f97\u3067\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u9593\u306e\u6c7a\u6e08\u76ca\u304c\u305d\u306e\u307e\u307e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u96d1\u6240\u5f97\u306f\u7dcf\u53ce\u5165\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u3057\u5f15\u3051\u308b\u8cbb\u7528\u306e\u7bc4\u56f2\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u5b9a\u7fa9\u306e\u5f62\u3067\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u7dcf\u53ce\u5165\u91d1\u984d\u3092\u5f97\u308b\u305f\u3081\u306b\u76f4\u63a5\u8981\u3057\u305f\u8cbb\u7528\u3068\u3001\u305d\u306e\u5e74\u306b\u751f\u3058\u305f\u696d\u52d9\u4e0a\u306e\u8cbb\u7528\u3002\u3053\u308c\u304c\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3067\u304d\u308b\u3082\u306e\u3067\u3059\u3002\u81ea\u5b85\u306e\u5bb6\u8cc3\u3084\u901a\u4fe1\u8cbb\u306e\u3088\u3046\u306a\u5bb6\u4e8b\u95a2\u9023\u8cbb\u306f\u3053\u306e\u67a0\u306b\u4e38\u3054\u3068\u306f\u5165\u3089\u305a\u3001\u53d6\u5f15\u306e\u8a18\u9332\u306a\u3069\u306b\u57fa\u3065\u3044\u3066\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\u5834\u5408\u306e\u3001\u305d\u306e\u533a\u5206\u3067\u304d\u308b\u91d1\u984d\u306b\u9650\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\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<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3088\u304f\u898b\u304b\u3051\u308b\u300c\u901a\u4fe1\u8cbb\u306f50%\u307e\u3067\u8a8d\u3081\u3089\u308c\u308b\u300d\u3068\u3044\u3063\u305f\u76ee\u5b89\u306e\u6570\u5b57\u306f\u3001\u3053\u306e\u30da\u30fc\u30b8\u306b\u306f\u4e00\u5207\u66f8\u304b\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u79c1\u306f\u66f8\u304b\u306a\u3044\u3053\u3068\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u6309\u5206\u306e\u53ef\u5426\u306f\u4f7f\u3044\u65b9\u306e\u5b9f\u614b\u3067\u6c7a\u307e\u308b\u306e\u3067\u3001\u8ff7\u3046\u9805\u76ee\u306f\u7a0e\u52d9\u7f72\u304b\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3059\u308b\u306e\u304c\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u7b97\u306e\u30eb\u30fc\u30eb\u3082\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\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\u306e\u640d\u5931\u306b\u3064\u3044\u3066\u3001\u540c\u3058\u533a\u5206\u5185\u306e\u4ed6\u306e\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u3068\u306f\u901a\u7b97\u3067\u304d\u308b\u4e00\u65b9\u3001\u305d\u308c\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<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u3001FX\u3067100\u4e07\u5186\u8ca0\u3051\u3066\u3082\u7d66\u4e0e\u6240\u5f97\u3068\u76f8\u6bba\u3057\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u3053\u3092\u8aa4\u89e3\u3057\u305f\u307e\u307e\u5e74\u3092\u8d8a\u3059\u4eba\u304c\u3044\u308b\u306e\u3067\u3001\u306f\u3063\u304d\u308a\u66f8\u3044\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3067\u3001\u305d\u306e\u640d\u5931\u306f\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u7e70\u308a\u8d8a\u305b\u307e\u3059\u3002\u8981\u4ef6\u306f\u3001\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u306b\u78ba\u5b9a\u7533\u544a\u3092\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\u63d0\u51fa\u3057\u7d9a\u3051\u308b\u3053\u3068\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\u8ca0\u3051\u305f\u5e74\u3053\u305d\u7533\u544a\u3059\u308b\u3001\u3068\u899a\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u7dda\u306f\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u3044\u304f\u3089\u7a3c\u3044\u3060\u3089\u7533\u544a\u304c\u5fc5\u8981\u304b\u300d\u306f\u3001\u52e4\u52d9\u5f62\u614b\u3067\u7b54\u3048\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u4f1a\u793e\u54e1\u304b\u3089\u3002\u56fd\u7a0e\u5e81\u306eNo.1900\u306b\u306f\u78ba\u5b9a\u7533\u544a\u3092\u8981\u3059\u308b\u4eba\u304c\u4e00\u89a7\u3067\u4e26\u3093\u3067\u304a\u308a\u30011\u304b\u6240\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u306e\u5206\u304b\u308c\u76ee\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u9000\u8077\u6240\u5f97\u3092\u9664\u304f\u5404\u7a2e\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u306b\u7f6e\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u4e00\u89a7\u306b\u8f09\u3063\u3066\u3044\u308b\u306e\u306f\u305d\u308c\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7d66\u4e0e\u306e\u5e74\u9593\u53ce\u5165\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u30012\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u3066\u5e74\u672b\u8abf\u6574\u3055\u308c\u306a\u304b\u3063\u305f\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u3068\u5404\u7a2e\u306e\u6240\u5f97\u91d1\u984d\u3068\u306e\u5408\u8a08\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u306a\u3069\u3082\u3001\u540c\u3058\u4e26\u3073\u306b\u5165\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.1900 \u7d66\u4e0e\u6240\u5f97\u8005\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8aad\u307f\u9055\u3048\u3084\u3059\u3044\u306e\u306f\u3001\u5224\u5b9a\u3059\u308b\u306e\u304c\u300c\u6240\u5f97\u91d1\u984d\u300d\u3067\u3042\u3063\u3066\u6c7a\u6e08\u76ca\u306e\u7dcf\u984d\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u70b9\u3002\u5fc5\u8981\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3067\u898b\u307e\u3059\u3002\u307e\u305f\u3001FX\u4ee5\u5916\u306e\u526f\u53ce\u5165\u304c\u3042\u308b\u306a\u3089\u3001\u305d\u308c\u3089\u3092\u5408\u8a08\u3057\u306620\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3067\u306f\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u306a\u3044\u4eba\u306f\u3069\u3046\u304b\u300220\u4e07\u5186\u3068\u3044\u3046\u7279\u4f8b\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u5411\u3051\u306e\u898f\u5b9a\u306a\u306e\u3067\u3001\u305d\u306e\u307e\u307e\u306f\u5f53\u3066\u306f\u307e\u308a\u307e\u305b\u3093\u3002\u4e00\u822c\u7684\u306a\u8981\u4ef6\u306f\u3001\u305d\u306e\u5e74\u5206\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u3092\u8d85\u3048\u3001\u305d\u306e\u8d85\u3048\u308b\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u304c\u4e00\u5b9a\u306e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u3053\u3068\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2020.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.2020 \u78ba\u5b9a\u7533\u544a\u300d<\/a>\uff09\u3002\u5c02\u696d\u3067FX\u3092\u3057\u3066\u3044\u308b\u65b9\u3084\u7121\u8077\u306e\u65b9\u306f\u3001\u3053\u3061\u3089\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u57fa\u790e\u63a7\u9664\u306e\u984d\u306f\u4ee4\u548c7\u5e74\u5206\u304b\u3089\u898b\u76f4\u3055\u308c\u3066\u304a\u308a\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d132\u4e07\u5186\u4ee5\u4e0b\u306a\u308995\u4e07\u5186\u3001\u533a\u5206\u304c\u4e0a\u304c\u308b\u306b\u3064\u308c\u3066\u4e0b\u304c\u3063\u3066655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b\u306758\u4e07\u5186\u3001\u305d\u308c\u3088\u308a\u4e0a\u3067\u306f\u3055\u3089\u306b\u7e2e\u5c0f\u3057\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1199.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.1199 \u57fa\u790e\u63a7\u9664\u300d<\/a>\uff09\u3002\u300c48\u4e07\u5186\u3092\u8d85\u3048\u305f\u3089\u7533\u544a\u300d\u3068\u66f8\u304b\u308c\u305f\u53e4\u3044\u89e3\u8aac\u3092\u305d\u306e\u307e\u307e\u5f53\u3066\u306f\u3081\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4f4f\u6c11\u7a0e\u306b20\u4e07\u5186\u306e\u7dda\u306f\u306a\u304f\u3001\u300c20\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u4f55\u3082\u3057\u306a\u304f\u3066\u3044\u3044\u300d\u306f\u6210\u308a\u7acb\u3061\u307e\u305b\u3093<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u304c\u6700\u3082\u4e8b\u6545\u304c\u591a\u3044\u5834\u6240\u3067\u3059\u300220\u4e07\u5186\u30eb\u30fc\u30eb\u306f\u6240\u5f97\u7a0e\u306e\u898f\u5b9a\u3067\u3042\u3063\u3066\u3001\u4f4f\u6c11\u7a0e\u306e\u898f\u5b9a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p 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href=\"https:\/\/www.city.yokohama.lg.jp\/kurashi\/koseki-zei-hoken\/zeikin\/faq\/answer2.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u6a2a\u6d5c\u5e02\u300c\u7d66\u4e0e\u4ee5\u5916\u306b\u526f\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306e\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u8ad6\u70b9\u3092\u3001\u540d\u53e4\u5c4b\u5e02\u306f\u300c\u7701\u7565\u7bc4\u56f2\u300d\u3068\u3044\u3046\u8a00\u3044\u65b9\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u3088\u3046\u306a\u7533\u544a\u306e\u7701\u7565\u7bc4\u56f2\u304c\u5e02\u6c11\u7a0e\u30fb\u770c\u6c11\u7a0e\u306b\u306f\u306a\u3044\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u6240\u5f97\u3092\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u6848\u5185\u3067\u3059\uff08<a href=\"https:\/\/www.city.nagoya.jp\/kurashi\/zeikin\/1035069\/1012012\/1012022\/1033974\/1012026.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u540d\u53e4\u5c4b\u5e02\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u526f\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u3001\u5e02\u6c11\u7a0e\u30fb\u770c\u6c11\u7a0e\u306e\u7533\u544a\u306f\u300d<\/a>\uff09\u300220\u4e07\u5186\u3068\u3044\u3046\u6570\u5b57\u306f\u3001\u3053\u306e\u6848\u5185\u306e\u3069\u3053\u306b\u3082\u51fa\u3066\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u88cf\u3092\u8fd4\u3059\u3068\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u306f\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u304c\u5225\u9014\u5fc5\u8981\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u6a2a\u6d5c\u5e02\u3082\u540d\u53e4\u5c4b\u5e02\u3082\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308c\u3070\u5e02\u533a\u753a\u6751\u3078\u306e\u7533\u544a\u3092\u3042\u3089\u305f\u3081\u3066\u51fa\u3059\u5fc5\u8981\u306f\u306a\u3044\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u624b\u7d9a\u304d\u30921\u672c\u306b\u307e\u3068\u3081\u305f\u3044\u306a\u3089\u300120\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u78ba\u5b9a\u7533\u544a\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u9078\u629e\u306f\u5408\u7406\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3053\u306e2\u5e02\u306e\u8aac\u660e\u3092\u5168\u56fd\u5171\u901a\u306e\u6c7a\u307e\u308a\u3068\u3057\u3066\u6271\u3046\u306e\u306f\u5371\u967a\u3002\u7533\u544a\u5148\u3082\u69d8\u5f0f\u3082\u63d0\u51fa\u671f\u9650\u3082\u5e02\u533a\u753a\u6751\u3054\u3068\u306b\u5b9a\u307e\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u306f\u304a\u4f4f\u307e\u3044\u306e\u81ea\u6cbb\u4f53\u306e\u6848\u5185\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a0e\u52d9\u7f72\u3084\u52e4\u52d9\u5148\u306b\u4f1d\u308f\u308b\u7d4c\u8def\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u4ed5\u7d44\u307f\u3068\u3057\u3066\u5236\u5ea6\u3067\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u30d0\u30ec\u307e\u3059\u304b\u300d\u3068\u3044\u3046\u554f\u3044\u306b\u3001\u79c1\u306f\u5236\u5ea6\u306e\u8aac\u660e\u3067\u3057\u304b\u7b54\u3048\u307e\u305b\u3093\u3002\u8abf\u67fb\u306e\u624b\u53e3\u3092\u63a8\u6e2c\u3067\u66f8\u304f\u3053\u3068\u306f\u3057\u306a\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u8a8d\u3067\u304d\u308b\u306e\u306f\u3001\u307e\u305a\u8ab2\u7a0e\u3059\u308b\u4e3b\u4f53\u3067\u3059\u3002\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u306f\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u30011\u67081\u65e5\u73fe\u5728\u3067\u90fd\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u65b9\u304c\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3001\u5404\u533a\u5e02\u753a\u6751\u304c\u90fd\u6c11\u7a0e\u3068\u533a\u5e02\u753a\u6751\u6c11\u7a0e\u3068\u3092\u3042\u308f\u305b\u3066\u8ab2\u7a0e\u30fb\u5fb4\u53ce\u3059\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u7d0d\u3081\u65b9\u30822\u901a\u308a\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f6\u6708\u304b\u3089\u7fcc\u5e745\u6708\u307e\u3067\u306e\u6bce\u6708\u306e\u7d66\u6599\u304b\u3089\u7279\u5225\u5fb4\u53ce\u3055\u308c\u3001\u305d\u306e\u4ed6\u306e\u65b9\u306f\u533a\u5e02\u753a\u6751\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u7d0d\u7a0e\u901a\u77e5\u66f8\u3067\u5e744\u56de\u306b\u5206\u3051\u3066\u7d0d\u3081\u307e\u3059\uff08<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/kojin_ju.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u300c\u500b\u4eba\u4f4f\u6c11\u7a0e\u300d<\/a>\uff09\u3002\u3053\u308c\u306f\u6771\u4eac\u90fd\u306e\u6848\u5185\u306a\u306e\u3067\u3001\u7d0d\u671f\u3084\u69d8\u5f0f\u306e\u7d30\u90e8\u306f\u4f4f\u3093\u3067\u3044\u308b\u5e02\u533a\u753a\u6751\u3067\u78ba\u304b\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c\u3042\u308b\u4eba\u306f\u3001\u3053\u306e\u5fb4\u53ce\u65b9\u6cd5\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u3067\u9078\u3079\u307e\u3059\u3002\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u3092\u5e0c\u671b\u3059\u308b\u306a\u3089\u300c\u7279\u5225\u5fb4\u53ce\u300d\u3001\u7a93\u53e3\u7b49\u3067\u81ea\u5206\u3067\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3092\u5e0c\u671b\u3059\u308b\u306a\u3089\u300c\u81ea\u5206\u3067\u7d0d\u4ed8\u300d\u3092\u9078\u3076\u3001\u3068\u3044\u3046\u306e\u304c\u56fd\u7a0e\u5e81\u306e\u8aac\u660e\u3067\u3059\u3002\u305f\u3060\u3057\u7d66\u4e0e\u3084\u516c\u7684\u5e74\u91d1\u7b49\u306e\u307f\u306e\u4eba\u306f\u9078\u629e\u3067\u304d\u307e\u305b\u3093\uff08<a href=\"https:\/\/www.keisan.nta.go.jp\/r7yokuaru\/cat1\/cat13\/cat132\/cat1324\/cid395.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81 \u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300c\u4f4f\u6c11\u7a0e\u306e\u5fb4\u53ce\u65b9\u6cd5\u306e\u9078\u629e\u300d<\/a>\uff09\u3002\u9078\u629e\u6b04\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\u306e\u300c\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306b\u3042\u308a\u3001\u4ee4\u548c7\u5e74\u5206\u306e\u624b\u5f15\u304d\u306e\u69d8\u5f0f\u56f3\u3067\u4f4d\u7f6e\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/060.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\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u306f\u5f37\u8abf\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u7d0d\u4ed8\u306e\u65b9\u6cd5\u3092\u9078\u3076\u6b04\u3067\u3042\u3063\u3066\u3001\u7533\u544a\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u9078\u3076\u6b04\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7533\u544a\u306f\u7fa9\u52d9\u3067\u3059\u3002\u671f\u9650\u5f8c\u306b\u7533\u544a\u3057\u305f\u5834\u5408\u306b\u306f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u306e\u524d\u306b\u81ea\u4e3b\u7684\u306b\u671f\u9650\u5f8c\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u91d1\u306b5%\u3092\u4e57\u3058\u305f\u984d\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u8ab2\u3055\u308c\u306a\u3044\u306e\u306f\u3001\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3057\u3001\u304b\u3064\u671f\u9650\u5185\u7533\u544a\u3092\u3059\u308b\u610f\u601d\u304c\u3042\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u9650\u3089\u308c\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2024.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.2024 \u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u3068\u304d\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u544a\u3057\u306a\u3044\u9078\u629e\u306f\u3001\u305d\u3082\u305d\u3082\u9078\u629e\u80a2\u306b\u5165\u3063\u3066\u3044\u306a\u3044\u3002\u305d\u3053\u3060\u3051\u306f\u52d5\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7d0d\u7a0e\u306f\u5229\u76ca\u304c\u51fa\u305f\u5e74\u306e\u7fcc\u5e74\u306b\u6765\u307e\u3059\u3002\u5e74\u3092\u307e\u305f\u3050\u3068\u8ca0\u3051\u3066\u3044\u3066\u3082\u7a0e\u91d1\u304c\u5c4a\u304f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7387\u3088\u308a\u4e8b\u6545\u304c\u591a\u3044\u306e\u304c\u3001\u3053\u306e\u6642\u9593\u5dee\u3067\u3059\u3002\u4ee4\u548c7\u5e74\u5206\u3092\u4f8b\u306b\u3001\u65e5\u7a0b\u3092\u4e26\u3079\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u6642\u671f<\/th><th>\u8d77\u304d\u308b\u3053\u3068<\/th><\/tr><\/thead><tbody><tr><td>\u4ee4\u548c7\u5e741\u67081\u65e5\u304b\u308912\u670831\u65e5<\/td><td>\u3053\u306e\u671f\u9593\u306b\u6c7a\u6e08\u3057\u305f\u640d\u76ca\u304c\u4ee4\u548c7\u5e74\u5206\u306b\u306a\u308b<\/td><\/tr><tr><td>\u4ee4\u548c8\u5e742\u670816\u65e5\uff08\u6708\uff09<\/td><td>\u4ee4\u548c7\u5e74\u5206\u306e\u76f8\u8ac7\u304a\u3088\u3073\u7533\u544a\u66f8\u306e\u53d7\u4ed8\u958b\u59cb<\/td><\/tr><tr><td>\u4ee4\u548c8\u5e743\u670816\u65e5\uff08\u6708\uff09<\/td><td>\u7533\u544a\u671f\u9650\u3001\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650<\/td><\/tr><tr><td>\u4ee4\u548c8\u5e744\u670823\u65e5\uff08\u6728\uff09<\/td><td>\u632f\u66ff\u7d0d\u7a0e\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306e\u53e3\u5ea7\u632f\u66ff\u65e5<\/td><\/tr><tr><td>\u4ee4\u548c8\u5e746\u6708\u3054\u308d\u304b\u3089<\/td><td>\u4ee4\u548c7\u5e74\u5206\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u4f4f\u6c11\u7a0e\u306e\u5fb4\u53ce\u304c\u59cb\u307e\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u544a\u3068\u7d0d\u4ed8\u306e\u671f\u9650\u304c\u4ee4\u548c8\u5e743\u670816\u65e5\uff08\u6708\uff09\u3067\u3042\u308b\u3053\u3068\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u7279\u96c6\u306b\u6848\u5185\u3055\u308c\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/index.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c7\u5e74\u5206 \u78ba\u5b9a\u7533\u544a\u7279\u96c6\u300d<\/a>\uff09\u3002\u53d7\u4ed8\u958b\u59cb\u65e5\u3068\u632f\u66ff\u65e5\u306e\u307b\u3046\u306f\u3001\u4ee4\u548c7\u5e74\u5206\u306e\u624b\u5f15\u304d\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/060.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\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u554f\u984c\u306f\u3001\u305d\u306e\u9593\u306b\u76f8\u5834\u304c\u52d5\u304f\u3053\u3068\u3002\u5177\u4f53\u7684\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002\u524d\u63d0\u306f\u3001\u4ee4\u548c7\u5e7412\u6708\u672b\u307e\u3067\u306b1,000\u4e07\u5186\u306e\u5229\u76ca\u3092\u78ba\u5b9a\u3055\u305b\u3001\u305d\u306e\u8cc7\u91d1\u3092\u305d\u306e\u307e\u307e\u53e3\u5ea7\u306b\u7f6e\u3044\u3066\u53d6\u5f15\u3092\u7d9a\u3051\u3001\u4ee4\u548c8\u5e741\u6708\u304b\u30893\u6708\u306b700\u4e07\u5186\u306e\u640d\u5931\u3092\u51fa\u3057\u305f\u5834\u5408\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u6642\u70b9<\/th><th>\u51fa\u6765\u4e8b<\/th><th>\u624b\u5143\u306e\u8cc7\u91d1<\/th><\/tr><\/thead><tbody><tr><td>\u4ee4\u548c7\u5e7412\u6708\u672b<\/td><td>\u5229\u76ca1,000\u4e07\u5186\u3092\u78ba\u5b9a<\/td><td>10,000,000\u5186<\/td><\/tr><tr><td>\u4ee4\u548c8\u5e741\u6708\u304b\u30893\u6708<\/td><td>700\u4e07\u5186\u306e\u640d\u5931\u3092\u78ba\u5b9a<\/td><td>3,000,000\u5186<\/td><\/tr><tr><td>\u4ee4\u548c8\u5e743\u670816\u65e5<\/td><td>\u4ee4\u548c7\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e1,531,500\u5186\u3092\u7d0d\u4ed8<\/td><td>1,468,500\u5186<\/td><\/tr><tr><td>\u4ee4\u548c8\u5e746\u6708\u4ee5\u964d<\/td><td>\u4ee4\u548c7\u5e74\u5206\u306e\u4f4f\u6c11\u7a0e500,000\u5186\u3092\u7d0d\u4ed8<\/td><td>968,500\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee4\u548c8\u5e74\u306b\u51fa\u3057\u305f700\u4e07\u5186\u306e\u640d\u5931\u306f\u4ee4\u548c8\u5e74\u5206\u306e\u640d\u5931\u306a\u306e\u3067\u3001\u4ee4\u548c7\u5e74\u5206\u306e\u7a0e\u984d\u30921\u5186\u3082\u6e1b\u3089\u3057\u307e\u305b\u3093\u3002\u6e1b\u3089\u305b\u308b\u306e\u306f\u4ee4\u548c9\u5e74\u5206\u4ee5\u964d\u306e\u5229\u76ca\u3067\u3001\u3057\u304b\u3082\u9023\u7d9a\u3057\u3066\u7533\u544a\u3092\u7d9a\u3051\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u8ca0\u3051\u3066\u3044\u308b\u306e\u306b\u7a0e\u91d1\u304c\u6765\u305f\u300d\u3068\u3044\u3046\u58f0\u306e\u6b63\u4f53\u306f\u3001\u305f\u3044\u3066\u3044\u3053\u306e\u69cb\u9020\u3067\u3059\u3002\u9632\u3050\u624b\u7acb\u3066\u306f\u5358\u7d14\u3067\u3001\u5229\u76ca\u3092\u78ba\u5b9a\u3057\u305f\u5e74\u306e12\u6708\u672b\u6642\u70b9\u3067\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u305d\u306e\u5206\u3092\u53d6\u5f15\u8cc7\u91d1\u304b\u3089\u629c\u3044\u3066\u304a\u304f\u3053\u3068\u30021,000\u4e07\u5186\u306e\u5229\u76ca\u306a\u3089203\u4e071,500\u5186\u3092\u5225\u53e3\u5ea7\u3078\u3002\u305d\u308c\u3060\u3051\u3067\u3001\u3053\u306e\u4e8b\u6545\u306f\u307b\u307c\u8d77\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FX\u306e\u7a0e\u91d1\u3092\u8abf\u3079\u305f\u4eba\u304c\u3001\u6b21\u306b\u3064\u307e\u305a\u304d\u3084\u3059\u3044\u8cea\u554f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7387\u3068\u7533\u544a\u306e\u7dda\u5f15\u304d\u304c\u5206\u304b\u308b\u3068\u3001\u4eca\u5ea6\u306f\u624b\u7d9a\u304d\u306e\u5165\u53e3\u3067\u6b62\u307e\u308b\u65b9\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002\u691c\u7d22\u3067\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\u306720\u4e07\u5186\u307e\u3067\u306a\u3089\u7a0e\u91d1\u306f\u304b\u304b\u3089\u306a\u3044\u306e\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u304b\u304b\u308a\u307e\u3059\u300220\u4e07\u5186\u306f\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306e\u7dda\u3067\u3042\u3063\u3066\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306e\u7dda\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u6c11\u7a0e\u306b\u306f20\u4e07\u5186\u3068\u3044\u3046\u57fa\u6e96\u304c\u306a\u304f\u3001\u6a2a\u6d5c\u5e02\u3082\u540d\u53e4\u5c4b\u5e02\u3082\u6240\u5f97\u306e\u591a\u5c11\u306b\u304b\u304b\u308f\u3089\u305a\u7533\u544a\u304c\u5fc5\u8981\u3060\u3068\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u300220\u4e07\u5186\u306e\u5229\u76ca\u306a\u3089\u4f4f\u6c11\u7a0e\u306f5%\u306710,000\u5186\u3002\u3053\u3053\u306f\u5225\u306b\u5224\u65ad\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FX\u306e\u5229\u76ca\u304c20\u4e07\u5186\u4ee5\u4e0b\u306a\u306e\u306b\u78ba\u5b9a\u7533\u544a\u3057\u305f\u3089\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u544a\u3057\u305f\u5185\u5bb9\u306b\u5f93\u3063\u3066\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u3001\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u300220\u4e07\u5186\u3061\u3087\u3046\u3069\u306a\u3089\u6240\u5f97\u7a0e\u5206\u306f40,630\u5186\u306e\u3046\u306130,630\u5186\u304c\u767a\u751f\u3059\u308b\u8a08\u7b97\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u640d\u3092\u3059\u308b\u3088\u3046\u306b\u898b\u3048\u307e\u3059\u304c\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308c\u3070\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u304c\u5225\u9014\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u624b\u7d9a\u304d\u30921\u672c\u3067\u6e08\u307e\u305b\u305f\u3044\u4eba\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3084\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u7533\u544a\u3092\u3069\u306e\u307f\u3061\u884c\u3046\u4eba\u306f\u3001\u307e\u3068\u3081\u3066\u3057\u307e\u3063\u305f\u307b\u3046\u304c\u624b\u9593\u306f\u6e1b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FX\u306e\u5229\u76ca\u306f\u7a0e\u52d9\u7f72\u3084\u52e4\u52d9\u5148\u306b\u30d0\u30ec\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u79c1\u306f\u3053\u3053\u3067\u8abf\u67fb\u306e\u624b\u6cd5\u3092\u63a8\u6e2c\u3057\u3066\u66f8\u304f\u3053\u3068\u306f\u3057\u307e\u305b\u3093\u3002\u78ba\u8a8d\u3067\u304d\u308b\u5236\u5ea6\u306e\u8a71\u3060\u3051\u3092\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u6c11\u7a0e\u306f\u524d\u5e74\u306e\u6240\u5f97\u306b\u57fa\u3065\u3044\u3066\u5e02\u533a\u753a\u6751\u304c\u8ab2\u7a0e\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u306f\u539f\u5247\u3068\u3057\u3066\u52e4\u52d9\u5148\u304c\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u7d0d\u5165\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u306b\u4fc2\u308b\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3067\u300c\u81ea\u5206\u3067\u7d0d\u4ed8\u300d\u3092\u9078\u3076\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3053\u308c\u306f\u7d0d\u4ed8\u65b9\u6cd5\u306e\u9078\u629e\u3067\u3042\u3063\u3066\u3001\u7533\u544a\u3092\u7701\u304f\u65b9\u6cd5\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FX\u306b\u682a\u5f0f\u306e\u7279\u5b9a\u53e3\u5ea7\u3084NISA\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p 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