{"id":920517,"date":"2026-07-29T15:53:18","date_gmt":"2026-07-29T06:53:18","guid":{"rendered":"https:\/\/www.jutapon.com\/media\/fx\/?p=1146"},"modified":"2026-07-29T15:54:14","modified_gmt":"2026-07-29T06:54:14","slug":"tax-line","status":"publish","type":"post","link":"https:\/\/www.jutapon.com\/media\/fx\/tax\/tax-line\/","title":{"rendered":"FX\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3044\u304f\u3089\u304b\u3089\uff1f20\u4e07\u5186\u30eb\u30fc\u30eb\u3068\u6276\u990a\u306e\u58c1"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u300cFX\u306e\u5229\u76ca\u304c20\u4e07\u5186\u3092\u8d85\u3048\u306a\u3051\u308c\u3070\u78ba\u5b9a\u7533\u544a\u306f\u3057\u306a\u304f\u3066\u3044\u3044\u3001\u3068\u805e\u3044\u305f\u3002\u305f\u3060\u4f4f\u6c11\u7a0e\u306f\u5225\u3060\u3068\u3044\u3046\u8a71\u3082\u898b\u304b\u3051\u308b\u3002\u7d50\u5c40\u3069\u3061\u3089\u304c\u672c\u5f53\u306a\u3093\u3060\u308d\u3046\u300d<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">20\u4e07\u5186\u30eb\u30fc\u30eb\u306f\u6240\u5f97\u7a0e\u306e\u898f\u5b9a\u3067\u3042\u3063\u3066\u3001\u4f4f\u6c11\u7a0e\u306b\u306f\u540c\u3058\u57fa\u6e96\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u5224\u5b9a\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u3082\u6c7a\u6e08\u76ca\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u6240\u5f97\u91d1\u984d\u3067\u3059\u3002\u305d\u3057\u3066\u3053\u306e\u7dda\u3092\u307e\u305f\u3050\u3068\u624b\u53d6\u308a\u304c\u9006\u8ee2\u3057\u307e\u3059\u3002\u5229\u76ca20\u4e07\u5186\u306e\u624b\u53d6\u308a\u304c190,000\u5186\u306a\u306e\u306b\u5bfe\u3057\u300121\u4e07\u5186\u3060\u3068167,339\u5186\u3002\u7d04238,439\u5186\u307e\u3067\u7a3c\u304c\u306a\u3044\u3068\u300120\u4e07\u5186\u306e\u3068\u304d\u306e\u624b\u53d6\u308a\u306b\u8ffd\u3044\u3064\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7387\u305d\u306e\u3082\u306e\u3068\u91d1\u984d\u5225\u306e\u7a0e\u984d\u306f<a href=\"https:\/\/www.jutapon.com\/media\/fx\/tax-guide\/\">FX\u306e\u7a0e\u91d1\u3068\u7a0e\u738720.315%\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\u306b\u307e\u3068\u3081\u3066\u3044\u308b\u306e\u3067\u3001\u3053\u306e\u8a18\u4e8b\u306f\u5883\u76ee\u306e\u5224\u5b9a\u3060\u3051\u306b\u7d5e\u308a\u307e\u3059\u3002\u53e3\u5ea7\u306e\u53d6\u5f15\u30b3\u30b9\u30c8\u3092\u542b\u3081\u3066\u624b\u53d6\u308a\u3092\u898b\u76f4\u3057\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.jutapon.com\/fx\/\">\u4e3b\u8981FX\u4f1a\u793e\u306e\u6bd4\u8f03\u30da\u30fc\u30b8<\/a>\u3067\u6761\u4ef6\u3092\u4e26\u3079\u3066\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u985e\u578b<\/th><th>\u6240\u5f97\u7a0e\u3067\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u57fa\u6e96<\/th><th>\u4f4f\u6c11\u7a0e\u306e\u6271\u3044<\/th><th>\u6276\u990a\u3068\u306e\u95a2\u4fc2<\/th><\/tr><\/thead><tbody><tr><td>\u7d66\u4e0e\u6240\u5f97\u8005\uff081\u304b\u6240\u304b\u3089\u7d66\u4e0e\u30fb\u5e74\u672b\u8abf\u6574\u6e08\u307f\uff09<\/td><td>\u7d66\u4e0e\u6240\u5f97\u3068\u9000\u8077\u6240\u5f97\u3092\u9664\u304f\u5404\u7a2e\u306e\u6240\u5f97\u306e\u5408\u8a08\u304c20\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u304d<\/td><td>20\u4e07\u5186\u3068\u3044\u3046\u57fa\u6e96\u306f\u306a\u3044\u3002\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u306a\u3089\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981<\/td><td>\u81ea\u5206\u304c\u6276\u990a\u3059\u308b\u5074\u306a\u3089\u76f4\u63a5\u306e\u5f71\u97ff\u306f\u306a\u3044<\/td><\/tr><tr><td>\u7d66\u4e0e\u6240\u5f97\u8005\u4ee5\u5916\uff08\u5c02\u696d\u30fb\u81ea\u55b6\u696d\u30fb\u7121\u8077\u306a\u3069\uff09<\/td><td>\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u304c\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u3092\u8d85\u3048\u305f\u3068\u304d\u300220\u4e07\u5186\u306e\u7279\u4f8b\u306f\u4f7f\u3048\u306a\u3044<\/td><td>\u540c\u3058\u304f20\u4e07\u5186\u306e\u57fa\u6e96\u306f\u306a\u304f\u3001\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u6240\u5f97\u3092\u7533\u544a<\/td><td>\u8ab0\u304b\u306e\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u308b\u306a\u3089\u4e0b\u306e\u884c\u3068\u540c\u3058<\/td><\/tr><tr><td>\u88ab\u6276\u990a\u8005\uff08\u5b66\u751f\u30fb\u914d\u5076\u8005\u306a\u3069\uff09<\/td><td>\u4e0a\u306e2\u985e\u578b\u3068\u540c\u3058\u8003\u3048\u65b9\u3067\u5224\u5b9a\u3059\u308b<\/td><td>\u540c\u3058<\/td><td>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u6276\u990a\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\uff08\u4ee4\u548c7\u5e74\u5206\u304b\u3089\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">20\u4e07\u5186\u30eb\u30fc\u30eb\u306f\u6240\u5f97\u7a0e\u306e\u898f\u5b9a\u3067\u3001\u4f4f\u6c11\u7a0e\u306b\u306f\u540c\u3058\u57fa\u6e96\u304c\u3042\u308a\u307e\u305b\u3093<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u51fa\u3069\u3053\u308d\u3092\u306f\u3063\u304d\u308a\u3055\u305b\u307e\u3059\u300220\u4e07\u5186\u3068\u3044\u3046\u6570\u5b57\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u793a\u3059\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u300d\u306e\u6761\u4ef6\u306e\u3072\u3068\u3064\u3067\u3059\u30021\u304b\u6240\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u3066\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\u4eba\u304c\u3001\u305d\u308c\u306b\u5f53\u305f\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\">\u3053\u306e\u30da\u30fc\u30b8\u306f\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u66f8\u304b\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u306e\u898f\u5b9a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u6c11\u7a0e\u306e\u5074\u306f\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u304b\u3002\u6a2a\u6d5c\u5e02\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5e74\u9593\u5408\u8a08\u984d\u304c20\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u3068\u8ff0\u3079\u305f\u3046\u3048\u3067\u3001\u4f4f\u6c11\u7a0e\u306e\u5834\u5408\u306f\u6240\u5f97\u7a0e\u3068\u7570\u306a\u308a\u3001\u6240\u5f97\u306e\u591a\u5c11\u306b\u304b\u304b\u308f\u3089\u305a\u7d66\u4e0e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u660e\u8a18\u3057\u3066\u3044\u307e\u3059\uff08<a 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\">\u540d\u53e4\u5c4b\u5e02\u306e\u8aac\u660e\u306f\u3082\u3063\u3068\u77ed\u304f\u3001\u5e02\u6c11\u7a0e\u30fb\u770c\u6c11\u7a0e\u306b\u306f\u6240\u5f97\u7a0e\u306e\u3088\u3046\u306a\u7533\u544a\u306e\u7701\u7565\u7bc4\u56f2\u306f\u306a\u304f\u3001\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u6240\u5f97\u3092\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u66f8\u304b\u308c\u3066\u3044\u307e\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\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u79c1\u304c\u78ba\u8a8d\u3067\u304d\u305f\u306e\u306f\u3053\u306e2\u5e02\u306e\u516c\u5f0f\u30da\u30fc\u30b8\u307e\u3067\u3067\u3059\u3002\u7dcf\u52d9\u7701\u306e\u30da\u30fc\u30b8\u306b\u308220\u4e07\u5186\u30eb\u30fc\u30eb\u306b\u89e6\u308c\u305f\u8a18\u8f09\u306f\u898b\u3064\u3051\u3089\u308c\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3060\u304b\u3089\u3053\u3053\u306f\u300c\u6a2a\u6d5c\u5e02\u3068\u540d\u53e4\u5c4b\u5e02\u306f\u3053\u3046\u8aac\u660e\u3057\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u66f8\u304d\u65b9\u306b\u3068\u3069\u3081\u307e\u3059\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\u305f\u3081\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\">\u5224\u5b9a\u3059\u308b\u306e\u306f\u6c7a\u6e08\u76ca\u3067\u306f\u306a\u304f\u3001\u5fc5\u8981\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u5f8c\u306e\u6240\u5f97\u91d1\u984d\u3067\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3046\u3072\u3068\u3064\u3001\u8aad\u307f\u9055\u3048\u304c\u591a\u3044\u306e\u304c\u5224\u5b9a\u5bfe\u8c61\u3067\u3059\u300220\u4e07\u5186\u3068\u6bd4\u3079\u308b\u306e\u306f\u53e3\u5ea7\u306e\u5e74\u9593\u640d\u76ca\u305d\u306e\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20\u4e07\u5186\u3068\u7a81\u304d\u5408\u308f\u305b\u308b\u306e\u306f\u3001\u96d1\u6240\u5f97\u306e\u8a08\u7b97\u5f0f\u3092\u901a\u3057\u305f\u5f8c\u306e\u6570\u5b57\u3067\u3059\u3002\u7dcf\u53ce\u5165\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u304f\u3001\u3068\u3044\u3046\u306e\u304c\u305d\u306e\u5f0f\u3002\u5f15\u3051\u308b\u5074\u306b\u5165\u308b\u306e\u306f\u3001\u305d\u306e\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\u3067\u3059\u3002\u81ea\u5b85\u306e\u5bb6\u8cc3\u3084\u901a\u4fe1\u8cbb\u306e\u3088\u3046\u306a\u5bb6\u4e8b\u95a2\u9023\u8cbb\u304c\u5168\u984d\u305d\u3053\u306b\u5165\u308b\u3053\u3068\u306f\u306a\u304f\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\u307e\u3067\u3068\u3055\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\">\u6570\u5b57\u306b\u3059\u308b\u3068\u5dee\u304c\u306f\u3063\u304d\u308a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u5e74\u9593\u306e\u6c7a\u6e08\u76ca<\/th><th>\u5fc5\u8981\u7d4c\u8cbb<\/th><th>\u6240\u5f97\u91d1\u984d<\/th><th>20\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b<\/th><\/tr><\/thead><tbody><tr><td>25\u4e07\u5186<\/td><td>6\u4e07\u5186<\/td><td>19\u4e07\u5186<\/td><td>\u8d85\u3048\u306a\u3044<\/td><\/tr><tr><td>25\u4e07\u5186<\/td><td>4\u4e07\u5186<\/td><td>21\u4e07\u5186<\/td><td>\u8d85\u3048\u308b<\/td><\/tr><tr><td>22\u4e07\u5186<\/td><td>0\u5186<\/td><td>22\u4e07\u5186<\/td><td>\u8d85\u3048\u308b<\/td><\/tr><tr><td>19\u4e07\u5186<\/td><td>0\u5186<\/td><td>19\u4e07\u5186<\/td><td>\u8d85\u3048\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u305825\u4e07\u5186\u306e\u6c7a\u6e08\u76ca\u3067\u3082\u3001\u7d4c\u8cbb\u304c6\u4e07\u5186\u3042\u308b\u304b4\u4e07\u5186\u304b\u3067\u7d50\u8ad6\u304c\u5165\u308c\u66ff\u308f\u308a\u307e\u3059\u3002\u3053\u3053\u3092\u53e3\u5ea7\u306e\u640d\u76ca\u5831\u544a\u66f8\u306e\u6570\u5b57\u3060\u3051\u3067\u5224\u65ad\u3059\u308b\u3068\u3001\u5fc5\u8981\u306a\u7533\u544a\u3092\u843d\u3068\u3059\u304b\u3001\u4e0d\u8981\u306a\u7533\u544a\u3092\u3059\u308b\u304b\u306e\u3069\u3061\u3089\u304b\u306b\u306a\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3055\u3089\u306b\u5408\u7b97\u306e\u30eb\u30fc\u30eb\u3082\u3042\u308a\u307e\u3059\u300220\u4e07\u5186\u3068\u6bd4\u3079\u308b\u306e\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u3068\u9000\u8077\u6240\u5f97\u3092\u9664\u304f\u5404\u7a2e\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u984d\u300d\u306a\u306e\u3067\u3001FX\u4ee5\u5916\u306b\u526f\u696d\u306e\u53ce\u5165\u3084\u539f\u7a3f\u6599\u304c\u3042\u308b\u306a\u3089\u3001\u305d\u308c\u3089\u3092\u8db3\u3057\u305f\u91d1\u984d\u3067\u898b\u307e\u3059\u3002FX\u5358\u72ec\u306718\u4e07\u5186\u3001\u307b\u304b\u306e\u526f\u53ce\u5165\u304c5\u4e07\u5186\u306a\u3089\u5408\u8a0823\u4e07\u5186\u3067\u3001\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5074\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u5fc5\u8981\u7d4c\u8cbb\u306e\u6309\u5206\u5272\u5408\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u306b\u306f\u76ee\u5b89\u306b\u306a\u308b\u6570\u5b57\u304c\u4e00\u5207\u66f8\u304b\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u300c\u4f55\u5272\u307e\u3067\u8a8d\u3081\u3089\u308c\u308b\u300d\u3068\u3044\u3046\u6570\u5024\u3092\u79c1\u306f\u66f8\u304d\u307e\u305b\u3093\u3002\u81ea\u5206\u306e\u4f7f\u3044\u65b9\u3067\u5224\u65ad\u304c\u3064\u304b\u306a\u3044\u9805\u76ee\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">19\u4e07\u5186\u30fb20\u4e07\u5186\u30fb21\u4e07\u5186\u3067\u4f55\u304c\u8d77\u304d\u308b\u304b\u3092\u3001\u7a0e\u984d\u3067\u4e26\u3079\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5883\u76ee\u306e\u524d\u5f8c\u3067\u4f55\u304c\u5909\u308f\u308b\u306e\u304b\u3002\u4f1a\u793e\u54e1\u306e\u65b9\u3092\u60f3\u5b9a\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u63d0\u306f\u30011\u304b\u6240\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u3066\u5e74\u672b\u8abf\u6574\u304c\u6e08\u3093\u3067\u304a\u308a\u3001\u7d66\u4e0e\u53ce\u5165\u306f2,000\u4e07\u5186\u4ee5\u4e0b\u3002FX\u4ee5\u5916\u306e\u526f\u53ce\u5165\u306f\u306a\u304f\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u7e70\u8d8a\u640d\u5931\u306f\u30bc\u30ed\u3002\u4f4f\u6c11\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306b\u306f\u8a72\u5f53\u305b\u305a\u3001\u6240\u5f97\u63a7\u9664\u306f\u7d66\u4e0e\u306e\u5074\u3067\u3059\u3067\u306b\u4f7f\u3044\u5207\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002\u7a0e\u7387\u306f\u6240\u5f97\u7a0e15%\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e0.315%\u3001\u4f4f\u6c11\u7a0e5%\u306e\u5408\u8a0820.315%\u3092\u7528\u3044\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<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u5e74\u9593\u306eFX\u6240\u5f97<\/th><th>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a<\/th><th>\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/th><th>\u4f4f\u6c11\u7a0e5%<\/th><th>\u7a0e\u984d\u306e\u5408\u8a08<\/th><th>\u624b\u53d6\u308a<\/th><\/tr><\/thead><tbody><tr><td>19\u4e07\u5186<\/td><td>\u4e0d\u8981<\/td><td>0\u5186<\/td><td>9,500\u5186<\/td><td>9,500\u5186<\/td><td>180,500\u5186<\/td><\/tr><tr><td>20\u4e07\u5186<\/td><td>\u4e0d\u8981<\/td><td>0\u5186<\/td><td>10,000\u5186<\/td><td>10,000\u5186<\/td><td>190,000\u5186<\/td><\/tr><tr><td>21\u4e07\u5186<\/td><td>\u5fc5\u8981<\/td><td>32,161\u5186<\/td><td>10,500\u5186<\/td><td>42,661\u5186<\/td><td>167,339\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">20\u4e07\u5186\u3061\u3087\u3046\u3069\u306f\u7533\u544a\u4e0d\u8981\u306e\u5074\u3067\u3059\u3002\u6761\u4ef6\u306f\u300c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u300d\u3067\u3042\u3063\u3066\u300c20\u4e07\u5186\u4ee5\u4e0a\u300d\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u3074\u3063\u305f\u308a20\u4e07\u5186\u306a\u3089\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002\u306a\u304a\u8868\u306e\u7a0e\u984d\u306f\u7aef\u6570\u51e6\u7406\u3092\u7701\u3044\u305f\u6982\u7b97\u306a\u306e\u3067\u3001\u5b9f\u969b\u306e\u7533\u544a\u984d\u306f\u7a0e\u52d9\u7f72\u307e\u305f\u306f\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u3057\u3066\u6ce8\u76ee\u3057\u3066\u307b\u3057\u3044\u306e\u304c\u624b\u53d6\u308a\u306e\u5217\u3002\u5229\u76ca\u304c20\u4e07\u5186\u304b\u308921\u4e07\u5186\u30781\u4e07\u5186\u5897\u3048\u305f\u306e\u306b\u3001\u624b\u53d6\u308a\u306f190,000\u5186\u304b\u3089167,339\u5186\u307822,661\u5186\u3082\u6e1b\u308a\u307e\u3059\u3002\u5897\u3048\u305f1\u4e07\u5186\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u304c\u4e38\u3054\u3068\u4e57\u308b\u306e\u3067\u306f\u306a\u304f\u300121\u4e07\u5186\u306e\u5168\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u9006\u8ee2\u306f\u3044\u3064\u89e3\u6d88\u3055\u308c\u308b\u306e\u304b\u3002\u624b\u53d6\u308a\u304c20\u4e07\u5186\u306e\u3068\u304d\u306e190,000\u5186\u306b\u623b\u308b\u6c34\u6e96\u3092\u9006\u7b97\u3059\u308b\u3068\u3001190,000\u5186\u30920.79685\u3067\u5272\u3063\u3066\u7d04238,439\u5186\u3002\u3064\u307e\u308a\u6240\u5f97\u304c200,001\u5186\u304b\u3089238,438\u5186\u307e\u3067\u306e\u7d043\u4e078,000\u5186\u5206\u306e\u5e2f\u3067\u306f\u300120\u4e07\u5186\u3067\u6b62\u3081\u3066\u304a\u3044\u305f\u307b\u3046\u304c\u624b\u53d6\u308a\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u3053\u3053\u306f\u8aa4\u89e3\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002\u3053\u308c\u306f\u300c20\u4e07\u5186\u3067\u6b62\u3081\u308b\u3079\u304d\u3060\u300d\u3068\u3044\u3046\u8a71\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f4f\u6c11\u7a0e\u306f19\u4e07\u5186\u3067\u308220\u4e07\u5186\u3067\u3082\u304b\u304b\u308a\u300120\u4e07\u5186\u4ee5\u4e0b\u3060\u304b\u3089\u3068\u3044\u3063\u3066\u4f55\u3082\u3057\u306a\u304f\u3066\u3088\u3044\u308f\u3051\u3067\u3082\u306a\u3044\u3002\u5358\u306b\u3001\u3053\u306e\u5e2f\u306b\u3044\u308b\u4eba\u306f\u7a0e\u984d\u3092\u898b\u3066\u304b\u3089\u5e74\u672b\u306e\u6c7a\u6e08\u3092\u5224\u65ad\u3059\u308b\u610f\u5473\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u3060\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u306a\u3044\u4eba\u306b\u300120\u4e07\u5186\u306e\u7dda\u306f\u3042\u308a\u307e\u305b\u3093<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c02\u696d\u3067FX\u3092\u3057\u3066\u3044\u308b\u65b9\u3001\u81ea\u55b6\u696d\u306e\u65b9\u3001\u7121\u8077\u306e\u65b9\u304b\u3089\u6700\u3082\u591a\u3044\u8aa4\u89e3\u304c\u3053\u3053\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20\u4e07\u5186\u3068\u3044\u3046\u6570\u5b57\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u5411\u3051\u306e\u898f\u5b9a\u306e\u4e2d\u306b\u3042\u308a\u307e\u3059\u3002\u7d66\u4e0e\u304c\u306a\u3044\u4eba\u306b\u306f\u3001\u305d\u3082\u305d\u3082\u9069\u7528\u3055\u308c\u308b\u5834\u9762\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u822c\u7684\u306a\u8981\u4ef6\u306e\u307b\u3046\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308a\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\u914d\u5f53\u63a7\u9664\u984d\u306a\u3069\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\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<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u57fa\u6e96\u306b\u306a\u308b\u306e\u306f\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u306e\u307b\u3046\u3002\u3053\u3053\u3067\u6ce8\u610f\u304c\u8981\u308b\u306e\u306f\u3001\u57fa\u790e\u63a7\u9664\u306e\u91d1\u984d\u304c\u4ee4\u548c7\u5e74\u5206\u304b\u3089\u898b\u76f4\u3055\u308c\u3066\u3044\u308b\u70b9\u3067\u3059\u3002\u5408\u8a08\u6240\u5f97\u91d1\u984d132\u4e07\u5186\u4ee5\u4e0b\u306a\u308995\u4e07\u5186\u3001\u533a\u5206\u304c\u4e0a\u304c\u308b\u3054\u3068\u306b88\u4e07\u5186\u30fb68\u4e07\u5186\u30fb63\u4e07\u5186\u3068\u4e0b\u304c\u308a\u3001655\u4e07\u5186\u8d852,350\u4e07\u5186\u4ee5\u4e0b\u306758\u4e07\u5186\u3002\u305d\u308c\u3088\u308a\u6240\u5f97\u304c\u5927\u304d\u3044\u5c64\u306f\u3055\u3089\u306b\u7e2e\u5c0f\u3057\u307e\u3059\u3002\u4ee4\u548c6\u5e74\u5206\u4ee5\u524d\u306f\u5408\u8a08\u6240\u5f972,400\u4e07\u5186\u4ee5\u4e0b\u304c\u4e00\u5f8b48\u4e07\u5186\u3060\u3063\u305f\u306e\u3067\u3001\u524d\u63d0\u305d\u306e\u3082\u306e\u304c\u5909\u308f\u308a\u307e\u3057\u305f\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<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u5c02\u696d\u306a\u308948\u4e07\u5186\u307e\u3067\u7533\u544a\u4e0d\u8981\u300d\u3068\u66f8\u304b\u308c\u305f\u89e3\u8aac\u306f\u3001\u4ee4\u548c6\u5e74\u5206\u4ee5\u524d\u306e\u8a71\u3067\u3059\u3002\u305d\u306e\u307e\u307e\u4ee4\u548c7\u5e74\u5206\u306b\u5f53\u3066\u306f\u3081\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u55b6\u696d\u306e\u65b9\u306f\u3082\u30461\u70b9\u3002FX\u306e\u640d\u76ca\u306f\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u3068\u3044\u3046\u5225\u67a0\u3067\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u4e8b\u696d\u6240\u5f97\u3068\u5408\u7b97\u3055\u308c\u307e\u305b\u3093\u3002\u4e8b\u696d\u304c\u8d64\u5b57\u3067\u3082FX\u306e\u5229\u76ca\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306f\u540c\u3058\u3088\u3046\u306b\u51fa\u307e\u3059\u3002\u3053\u306e\u70b9\u306f\u3044\u304f\u3089\u7a3c\u3044\u3060\u304b\u306e\u5224\u5b9a\u3088\u308a\u3001\u7d0d\u7a0e\u984d\u306e\u898b\u7a4d\u3082\u308a\u3067\u52b9\u3044\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6276\u990a\u306e\u58c1\u306f\u3001\u4ee4\u548c7\u5e74\u5206\u304b\u3089\u5408\u8a08\u6240\u5f9758\u4e07\u5186\u306b\u4e0a\u304c\u308a\u307e\u3057\u305f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b66\u751f\u3084\u914d\u5076\u8005\u306e\u65b9\u304c\u6c17\u306b\u3059\u308b\u300c\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u5883\u76ee\u300d\u3082\u3001\u4ee4\u548c7\u5e74\u5206\u3067\u6570\u5b57\u304c\u52d5\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6276\u990a\u89aa\u65cf\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u306f\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u57fa\u6e96\u3092\u793a\u3057\u305f\u3046\u3048\u3067\u3001\u4ee4\u548c7\u5e7412\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u4ee4\u548c7\u5e74\u5206\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u91d1\u984d\u306f58\u4e07\u5186\u4ee5\u4e0b\u3060\u3068\u6ce8\u8a18\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1180.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.1180 \u6276\u990a\u63a7\u9664\u300d<\/a>\uff09\u3002\u914d\u5076\u8005\u63a7\u9664\u3082\u540c\u3058\u3067\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8981\u4ef6\u306f\u4ee4\u548c7\u5e74\u5206\u304b\u308958\u4e07\u5186\u4ee5\u4e0b\u3001\u4ee4\u548c2\u5e74\u5206\u304b\u3089\u4ee4\u548c6\u5e74\u5206\u306f48\u4e07\u5186\u4ee5\u4e0b\u3001\u4ee4\u548c\u5143\u5e74\u5206\u4ee5\u524d\u306f38\u4e07\u5186\u4ee5\u4e0b\u3068\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.1191 \u914d\u5076\u8005\u63a7\u9664\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">48\u4e07\u5186\u3068\u66f8\u304b\u308c\u305f\u8a18\u4e8b\u306f\u307e\u3060\u5927\u91cf\u306b\u6b8b\u3063\u3066\u3044\u307e\u3059\u3002\u5e74\u5206\u3092\u78ba\u8a8d\u305b\u305a\u306b\u62fe\u3046\u3068\u3001\u5224\u65ad\u30921\u5e74\u5206\u9593\u9055\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u304c\u3042\u308b\u5b66\u751f\u306e\u65b9\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u5408\u7b97\u3057\u305f\u91d1\u984d\u3067\u898b\u307e\u3059\u3002\u4ee4\u548c7\u5e74\u5206\u4ee5\u5f8c\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u3001\u53ce\u5165\u91d1\u984d190\u4e07\u5186\u307e\u3067\u304c65\u4e07\u5186\u3002360\u4e071\u5186\u304b\u3089660\u4e07\u5186\u307e\u3067\u306f\u53ce\u5165\u91d1\u984d\u306e20%\u306b44\u4e07\u5186\u3092\u8db3\u3057\u305f\u984d\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165<\/th><th>\u7d66\u4e0e\u6240\u5f97<\/th><th>\u5408\u8a08\u6240\u5f9758\u4e07\u5186\u307e\u3067\u306b\u6b8b\u308bFX\u306e\u6240\u5f97<\/th><\/tr><\/thead><tbody><tr><td>0\u5186<\/td><td>0\u5186<\/td><td>58\u4e07\u5186<\/td><\/tr><tr><td>80\u4e07\u5186<\/td><td>15\u4e07\u5186<\/td><td>43\u4e07\u5186<\/td><\/tr><tr><td>100\u4e07\u5186<\/td><td>35\u4e07\u5186<\/td><td>23\u4e07\u5186<\/td><\/tr><tr><td>123\u4e07\u5186<\/td><td>58\u4e07\u5186<\/td><td>0\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u53ce\u5165123\u4e07\u5186\u3067\u7d66\u4e0e\u6240\u5f97\u304c58\u4e07\u5186\u3061\u3087\u3046\u3069\u306b\u306a\u308b\u306e\u306f\u5076\u7136\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u56fd\u7a0e\u5e81\u3082\u3001\u7d66\u4e0e\u306e\u307f\u306e\u5834\u5408\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u8981\u4ef6\u3092\u7d66\u4e0e\u53ce\u5165123\u4e07\u5186\u4ee5\u4e0b\u3068\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u884c\u307e\u3067\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u308b\u5b66\u751f\u306e\u65b9\u306f\u3001FX\u306e\u6240\u5f97\u304c1\u5186\u3067\u3082\u51fa\u305f\u6642\u70b9\u3067\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u5065\u5eb7\u4fdd\u967a\u3084\u5e74\u91d1\u306e\u88ab\u6276\u990a\u8005\u306e\u57fa\u6e96\u306f\u7a0e\u306e\u6276\u990a\u3068\u306f\u5225\u306e\u5236\u5ea6\u3067\u3001\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u8005\u304c\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u78ba\u8a8d\u5148\u304c\u9055\u3046\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">20\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u3057\u3066\u3057\u307e\u3063\u305f\u307b\u3046\u304c\u624b\u7d9a\u304d\u306f\u6e1b\u308a\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u307e\u3067\u8aad\u3093\u3067\u300c\u7d50\u5c40\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u300d\u3068\u601d\u3063\u305f\u65b9\u3078\u3001\u79c1\u306e\u8003\u3048\u3092\u66f8\u3044\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3068\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u4e8c\u8005\u629e\u4e00\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6a2a\u6d5c\u5e02\u3082\u540d\u53e4\u5c4b\u5e02\u3082\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3092\u3042\u3089\u305f\u3081\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002\u9006\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u306a\u3089\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3092\u5e02\u533a\u753a\u6751\u3078\u51fa\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a20\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u304c\u9078\u3076\u306e\u306f\u3001\u6b21\u306e2\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3002\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u4e0d\u8981\u306b\u306a\u308b<\/li>\n\n\n\n<li>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3002\u6240\u5f97\u7a0e\u5206\u306f\u767a\u751f\u3057\u306a\u3044\u304c\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3092\u5e02\u533a\u753a\u6751\u3078\u51fa\u3059<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u533b\u7642\u8cbb\u63a7\u9664\u3084\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u7533\u544a\u3092\u3069\u306e\u307f\u3061\u884c\u3046\u5e74\u306a\u3089\u3001\u8ff7\u308f\u305a1\u756a\u3067\u3059\u3002\u624b\u7d9a\u304d\u304c1\u672c\u3067\u6e08\u307f\u3001\u4f4f\u6c11\u7a0e\u306e\u5fb4\u53ce\u65b9\u6cd5\u306e\u9078\u629e\u6b04\u3082\u540c\u3058\u7533\u544a\u66f8\u306e\u7b2c\u4e8c\u8868\u3067\u6271\u3048\u307e\u3059\u3002\u4ee4\u548c7\u5e74\u5206\u306e\u53d7\u4ed8\u306f\u4ee4\u548c8\u5e742\u670816\u65e5\uff08\u6708\uff09\u304b\u30893\u670816\u65e5\uff08\u6708\uff09\u307e\u3067\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\">\u640d\u5931\u304c\u51fa\u305f\u5e74\u306f\u3001\u7533\u544a\u3059\u308b\u7406\u7531\u304c\u3082\u30461\u3064\u5897\u3048\u307e\u3059\u3002\u5148\u7269\u53d6\u5f15\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u4fc2\u308b\u640d\u5931\u306f\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u307e\u3059\u304c\u3001\u305d\u306e\u8981\u4ef6\u306f\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\u3067\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\u640d\u3057\u305f\u5e74\u306b\u4f55\u3082\u3057\u306a\u3044\u3068\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u63a7\u9664\u67a0\u3092\u81ea\u5206\u3067\u6368\u3066\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u6c11\u7a0e\u305d\u306e\u3082\u306e\u306e\u7a0e\u7387\u3082\u62bc\u3055\u3048\u3066\u304a\u304f\u3068\u8ff7\u3044\u307e\u305b\u3093\u3002\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u306f\u6240\u5f97\u5272\u306e\u7a0e\u7387\u3092\u90fd\u6c11\u7a0e4%\u3001\u533a\u5e02\u753a\u6751\u6c11\u7a0e6%\u3068\u793a\u3057\u3066\u3044\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\u5185\u8a33\u306f\u4f4f\u3080\u5834\u6240\u3067\u5909\u308f\u308a\u307e\u3059\u3002\u6a2a\u6d5c\u5e02\u306f\u3001\u9053\u5e9c\u770c\u304b\u3089\u6307\u5b9a\u90fd\u5e02\u3078\u306e\u7a0e\u6e90\u79fb\u8b72\u306b\u3088\u308a\u6307\u5b9a\u90fd\u5e02\u3067\u306f\u6240\u5f97\u5272\u306e\u6a19\u6e96\u7a0e\u7387\u304c\u5e02\u6c11\u7a0e8%\u30fb\u9053\u5e9c\u770c\u6c11\u7a0e2%\u306b\u306a\u3063\u305f\u3068\u8aac\u660e\u3057\u3001\u540c\u5e02\u306e\u7a0e\u7387\u3092\u5e02\u6c11\u7a0e8%\u30fb\u770c\u6c11\u7a0e2.025%\u3068\u6848\u5185\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.city.yokohama.lg.jp\/kurashi\/koseki-zei-hoken\/zeikin\/y-shizei\/kojin-shiminzei-kenminzei\/kojin-shiminzei-shosai\/kojin.html\" target=\"_blank\" rel=\"nofollow noopener 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class=\"wp-block-heading\">FX\u306e\u5229\u76ca\u304c\u3061\u3087\u3046\u306920\u4e07\u5186\u306a\u3089\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u4e0d\u8981\u3067\u3059\u3002\u6761\u4ef6\u306f\u300c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u300d\u306a\u306e\u3067\u3001\u3061\u3087\u3046\u306920\u4e07\u5186\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u4f4f\u6c11\u7a0e\u306f\u5225\u3067\u300120\u4e07\u5186\u3068\u3044\u3046\u57fa\u6e96\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u306a\u3089\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3092\u5e02\u533a\u753a\u6751\u3078\u51fa\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u300220\u4e07\u5186\u3061\u3087\u3046\u3069\u306eFX\u6240\u5f97\u306b\u5bfe\u3059\u308b\u4f4f\u6c11\u7a0e\u306f5%\u306710,000\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">20\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u5177\u4f53\u7684\u306a\u53d6\u308a\u6271\u3044\u306f\u5e02\u533a\u753a\u6751\u3054\u3068\u306b\u5b9a\u307e\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u79c1\u304c\u5168\u56fd\u4e00\u5f8b\u306e\u7d50\u8ad6\u3092\u66f8\u304f\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u672a\u7533\u544a\u306b\u6c17\u3065\u3044\u305f\u6642\u70b9\u3067\u3001\u304a\u4f4f\u307e\u3044\u306e\u5e02\u533a\u753a\u6751\u306e\u7a0e\u52d9\u62c5\u5f53\u7a93\u53e3\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u304f\u3060\u3055\u3044\u3002\u653e\u7f6e\u3059\u308b\u307b\u3069\u9078\u629e\u80a2\u306f\u6e1b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5b66\u751f\u3084\u4e3b\u5a66\u304cFX\u3067\u7a3c\u3050\u3068\u3001\u3044\u304f\u3089\u304b\u3089\u6276\u990a\u3092\u5916\u308c\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p 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