{"id":920519,"date":"2026-07-29T15:53:12","date_gmt":"2026-07-29T06:53:12","guid":{"rendered":"https:\/\/www.jutapon.com\/media\/fx\/?p=1151"},"modified":"2026-07-29T15:54:09","modified_gmt":"2026-07-29T06:54:09","slug":"tax-mushinkoku","status":"publish","type":"post","link":"https:\/\/www.jutapon.com\/media\/fx\/tax\/tax-mushinkoku\/","title":{"rendered":"FX\u306e\u7a0e\u91d1\u3092\u7533\u544a\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f\u7121\u7533\u544a\u306e\u30da\u30ca\u30eb\u30c6\u30a3"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u300cFX\u3067\u5229\u76ca\u304c\u51fa\u305f\u3051\u308c\u3069\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u307e\u307e\u306b\u3057\u305f\u3089\u3069\u3046\u306a\u308b\u3093\u3060\u308d\u3046\u3002\u5c11\u984d\u3060\u3057\u3001\u51fa\u3057\u3066\u3044\u306a\u3044\u4eba\u3082\u591a\u3044\u3068\u805e\u304f\u3051\u308c\u3069\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\">\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u3068\u304d\u306b\u4e0a\u4e57\u305b\u3055\u308c\u308b\u306e\u306f\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u306e2\u3064\u3002\u56fd\u7a0e\u5e81\u304c\u793a\u3059\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u5272\u5408\u306f\u3001\u3044\u3064\u7533\u544a\u3057\u305f\u304b\u306b\u3088\u3063\u30665%\u304b\u308930%\u307e\u30673\u6bb5\u968e\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u4eee\u88c5\u3084\u96a0\u853d\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3053\u308c\u304c\u91cd\u52a0\u7b97\u7a0e40%\u306b\u7f6e\u304d\u63db\u308f\u308a\u3001\u672c\u676520\u4e07\u5186\u3060\u3063\u305f\u56fd\u7a0e\u306f\u7d0428\u4e072,800\u5186\u307e\u3067\u81a8\u3089\u3080\u8a08\u7b97\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u9006\u306b\u3001\u7a0e\u52d9\u7f72\u306e\u4e8b\u524d\u901a\u77e5\u3088\u308a\u524d\u306b\u81ea\u5206\u304b\u3089\u7533\u544a\u3059\u308c\u3070\u3001\u540c\u3058\u6761\u4ef6\u3067\u3082\u7d0421\u4e072,800\u5186\u3067\u53ce\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u544a\u306e\u624b\u9593\u306f\u3001\u53d6\u5f15\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u6570\u3060\u3051\u5897\u3048\u308b\u3082\u306e\u3002\u3053\u308c\u304b\u3089\u53e3\u5ea7\u3092\u7d5e\u308a\u305f\u3044\u65b9\u306f<a href=\"https:\/\/www.jutapon.com\/fx\/\">\u4e3b\u8981FX\u4f1a\u793e\u306e\u6bd4\u8f03\u30da\u30fc\u30b8<\/a>\u3067\u53d6\u5f15\u6761\u4ef6\u3092\u898b\u6bd4\u3079\u3001\u5e74\u660e\u3051\u306b\u96c6\u3081\u308b\u66f8\u985e\u3092\u6e1b\u3089\u3057\u3066\u304a\u304f\u3068\u4f5c\u696d\u304c\u8efd\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u7a0e\u306e\u540d\u79f0<\/th><th>\u3069\u3046\u3044\u3046\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u304b<\/th><th>\u5272\u5408\uff08\u672c\u7a0e\u306b\u5bfe\u3057\u3066\uff09<\/th><\/tr><\/thead><tbody><tr><td>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/td><td>\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f<\/td><td>\u4e8b\u524d\u901a\u77e5\u524d\u306e\u81ea\u4e3b\u7684\u306a\u671f\u9650\u5f8c\u7533\u544a5%\uff0f\u4e8b\u524d\u901a\u77e5\u5f8c\u30fb\u8abf\u67fb\u524d10\u301c25%\uff0f\u8abf\u67fb\u5f8c15\u301c30%<\/td><\/tr><tr><td>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/td><td>\u7533\u544a\u306f\u3057\u305f\u304c\u7a0e\u984d\u304c\u5c11\u306a\u304b\u3063\u305f<\/td><td>\u8abf\u67fb\u901a\u77e5\u524d\u306e\u81ea\u4e3b\u7684\u306a\u4fee\u6b63\u7533\u544a\u306f\u304b\u304b\u3089\u306a\u3044\uff0f\u901a\u77e5\u5f8c5%\uff08\u8d85\u904e\u90e8\u520610%\uff09\uff0f\u8abf\u67fb\u5f8c10%\uff08\u540c15%\uff09<\/td><\/tr><tr><td>\u91cd\u52a0\u7b97\u7a0e<\/td><td>\u4eee\u88c5\u307e\u305f\u306f\u96a0\u853d\u304c\u3042\u3063\u305f<\/td><td>\u904e\u5c11\u7533\u544a35%\u3001\u7121\u7533\u544a40%\uff085\u5e74\u4ee5\u5185\u306e\u524d\u6b74\u3042\u308a\u306745%\u30fb50%\uff09<\/td><\/tr><tr><td>\u5ef6\u6ede\u7a0e<\/td><td>\u6cd5\u5b9a\u7d0d\u671f\u9650\u307e\u3067\u306b\u5b8c\u7d0d\u3057\u306a\u304b\u3063\u305f<\/td><td>\u4ee4\u548c8\u5e74\u306f\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u5e742.8%\u3001\u305d\u308c\u4ee5\u5f8c\u306f\u5e749.1%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u5272\u5408\u306f\u4ee4\u548c7\u5e744\u67081\u65e5\u73fe\u5728\u306e\u6cd5\u4ee4\u306b\u3088\u308b\u3082\u306e\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u524d\u6b74\u306b\u3088\u308b\u52a0\u91cd\u63aa\u7f6e\u306f\u5e73\u621029\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u307e\u305f\u306f\u6cd5\u5b9a\u7d0d\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u56fd\u7a0e\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3001\u5ef6\u6ede\u7a0e\u306f\u4ee4\u548c8\u5e74\u306e\u5272\u5408\u3067\u3059\u3002\u4ee5\u4e0b\u3001\u305d\u308c\u305e\u308c\u306e\u4e2d\u8eab\u3092\u9806\u306b\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0a\u4e57\u305b\u3055\u308c\u308b\u306e\u306f\u672c\u7a0e\u3067\u306f\u306a\u304f\u3001\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u3068\u3044\u3046\u5225\u306e\u7a0e\u3067\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u6574\u7406\u3057\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u3001\u5897\u3048\u308b\u304a\u91d1\u306e\u6b63\u4f53\u3067\u3059\u3002\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u672c\u6765\u306e\u7a0e\u984d\u305d\u306e\u3082\u306e\u304c\u5272\u308a\u5897\u3057\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FX\u306e\u5229\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\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1521.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.1521 \u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff08FX\uff09\u306e\u8ab2\u7a0e\u95a2\u4fc2\u300d<\/a>\uff09\u3002\u3053\u306e20.315%\u3068\u3044\u3046\u7a0e\u7387\u306f\u3001\u7533\u544a\u3057\u3088\u3046\u304c\u3057\u307e\u3044\u304c\u52d5\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u52d5\u304f\u306e\u306f\u3001\u305d\u306e\u5916\u5074\u306b\u4ed8\u304f2\u3064\u3067\u3059\u30021\u3064\u306f\u52a0\u7b97\u7a0e\u3067\u3001\u7533\u544a\u3084\u7d0d\u7a0e\u304c\u9069\u6b63\u306b\u884c\u308f\u308c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u3002\u3082\u30461\u3064\u304c\u5ef6\u6ede\u7a0e\u3067\u3001\u3053\u3061\u3089\u306f\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u671f\u9593\u306b\u5fdc\u3058\u3066\u7a4d\u307f\u4e0a\u304c\u308b\u5229\u606f\u306b\u8fd1\u3044\u6027\u683c\u306e\u7a0e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306f\u5ef6\u6ede\u7a0e\u304c\u304b\u304b\u308b\u5834\u9762\u3068\u3057\u3066\u3001\u78ba\u5b9a\u3057\u305f\u7a0e\u984d\u3092\u6cd5\u5b9a\u7d0d\u671f\u9650\u307e\u3067\u306b\u5b8c\u7d0d\u3057\u306a\u3044\u3068\u304d\u3001\u671f\u9650\u5f8c\u7533\u544a\u66f8\u307e\u305f\u306f\u4fee\u6b63\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304c\u3042\u308b\u3068\u304d\u3001\u66f4\u6b63\u307e\u305f\u306f\u6c7a\u5b9a\u306e\u51e6\u5206\u3092\u53d7\u3051\u3066\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304c\u3042\u308b\u3068\u304d\u306e3\u3064\u3092\u6319\u3052\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.9205 \u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u52a0\u7b97\u7a0e\u306e\u307b\u3046\u306f3\u7a2e\u985e\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u7533\u544a\u305d\u306e\u3082\u306e\u3092\u3057\u306a\u304b\u3063\u305f\u306a\u3089\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3001\u7533\u544a\u306f\u3057\u305f\u304c\u91d1\u984d\u304c\u8db3\u308a\u306a\u304b\u3063\u305f\u306a\u3089\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3001\u305d\u3053\u306b\u4eee\u88c5\u3084\u96a0\u853d\u304c\u3042\u3063\u305f\u306a\u3089\u91cd\u52a0\u7b97\u7a0e\u3002\u3069\u308c\u304c\u6765\u308b\u304b\u306f\u3001\u884c\u70ba\u306e\u4e2d\u8eab\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u7d50\u679c\u3068\u3057\u3066\u52e4\u52d9\u5148\u306b\u77e5\u3089\u308c\u308b\u7d4c\u8def\u3092\u5fc3\u914d\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u4ed5\u7d44\u307f\u3092\u5148\u306b\u62bc\u3055\u3048\u305f\u307b\u3046\u304c\u8a71\u304c\u65e9\u304f\u9032\u307f\u307e\u3059\u3002<a href=\"https:\/\/www.jutapon.com\/media\/fx\/tax-baretai\/\">FX\u306e\u5229\u76ca\u304c\u4f1a\u793e\u306b\u30d0\u30ec\u308b\u4ed5\u7d44\u307f\u3068\u4f4f\u6c11\u7a0e\u306e\u666e\u901a\u5fb4\u53ce<\/a>\u306b\u3001\u7d66\u4e0e\u5929\u5f15\u304d\u306e\u6d41\u308c\u3092\u5236\u5ea6\u306e\u5074\u304b\u3089\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f5%\u304b\u308930%\u306e3\u6bb5\u968e\u3002\u5206\u304b\u308c\u76ee\u306f\u300c\u3044\u3064\u7533\u544a\u3057\u305f\u304b\u300d\u3067\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3067\u3044\u3061\u3070\u3093\u5927\u4e8b\u306a\u306e\u306f\u3001\u5272\u5408\u304c\u56fa\u5b9a\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u306f\u3001\u7533\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u30663\u6bb5\u968e\u306b\u5206\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u7533\u544a\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0<\/th><th>50\u4e07\u5186\u307e\u3067\u306e\u90e8\u5206<\/th><th>50\u4e07\u5186\u8d85300\u4e07\u5186\u307e\u3067\u306e\u90e8\u5206<\/th><th>300\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/th><\/tr><\/thead><tbody><tr><td>\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u306e\u524d\u306b\u81ea\u4e3b\u7684\u306b\u671f\u9650\u5f8c\u7533\u544a<\/td><td>5%<\/td><td>5%<\/td><td>5%<\/td><\/tr><tr><td>\u4e8b\u524d\u901a\u77e5\u306e\u5f8c\u3001\u8abf\u67fb\u3092\u53d7\u3051\u308b\u524d\u306b\u671f\u9650\u5f8c\u7533\u544a<\/td><td>10%<\/td><td>15%<\/td><td>25%<\/td><\/tr><tr><td>\u8abf\u67fb\u3092\u53d7\u3051\u305f\u5f8c\u306b\u671f\u9650\u5f8c\u7533\u544a<\/td><td>15%<\/td><td>20%<\/td><td>30%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5272\u5408\u306f<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>\u306b\u793a\u3055\u308c\u305f\u3082\u306e\u3067\u3001\u6cd5\u4ee4\u57fa\u6e96\u65e5\u306f\u4ee4\u548c7\u5e744\u67081\u65e5\u73fe\u5728\u3002300\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e25%\u306830%\u306f\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u56fd\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u533a\u5206\u3067\u3059\u3002\u305d\u308c\u4ee5\u524d\u306e\u5e74\u5206\u306b\u306f\u5f53\u3066\u306f\u307e\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3055\u3089\u306b\u3001\u904e\u53bb5\u5e74\u4ee5\u5185\u306b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u307e\u305f\u306f\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306f\u300110%\u304c\u52a0\u91cd\u3055\u308c\u307e\u3059\u30021\u56de\u76ee\u30682\u56de\u76ee\u3067\u306f\u8ca0\u62c5\u304c\u307e\u3063\u305f\u304f\u5909\u308f\u308b\u3068\u3044\u3046\u3053\u3068\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3067\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u6761\u4ef6\u306f2\u3064\u3042\u3063\u3066\u3001\u305d\u306e\u4e21\u65b9\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u671f\u9650\u5f8c\u7533\u544a\u304c\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u81ea\u4e3b\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3001\u305d\u3057\u3066\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\u3053\u3068\u3002\u300c1\u304b\u6708\u4ee5\u5185\u306b\u51fa\u305b\u3070\u52a0\u7b97\u7a0e\u306f\u30bc\u30ed\u300d\u3068\u5358\u7d14\u5316\u3059\u308b\u3068\u3001\u5f8c\u534a\u306e\u8981\u4ef6\u304c\u629c\u3051\u843d\u3061\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3082\u3053\u306e\u5834\u5408\u3067\u3082\u5ef6\u6ede\u7a0e\u306f\u5225\u9014\u304b\u304b\u308a\u307e\u3059\u3002\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u306f\u5225\u306e\u5236\u5ea6\u306a\u306e\u3067\u3001\u7247\u65b9\u304c\u514d\u9664\u3055\u308c\u3066\u3082\u3082\u3046\u7247\u65b9\u306f\u6b8b\u308b\u3068\u3044\u3046\u7406\u89e3\u3067\u3088\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7533\u544a\u306f\u3057\u305f\u304c\u91d1\u984d\u304c\u8db3\u308a\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u9818\u57df\u306b\u306a\u308a\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u544a\u66f8\u306f\u51fa\u3057\u305f\u3082\u306e\u306e\u3001\u8907\u6570\u53e3\u5ea7\u306e\u4e00\u90e8\u3092\u8a08\u4e0a\u3057\u5fd8\u308c\u3066\u3044\u305f\u3002\u3053\u3046\u3057\u305f\u30b1\u30fc\u30b9\u306f\u7121\u7533\u544a\u3067\u306f\u306a\u304f\u3001\u904e\u5c11\u7533\u544a\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u3001\u81ea\u5206\u3067\u6c17\u3065\u3044\u3066\u76f4\u3057\u305f\u5834\u5408\u306e\u6271\u3044\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u306f\u3001\u8abf\u67fb\u306e\u901a\u77e5\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u7533\u544a\u3092\u3059\u308c\u3070\u300c\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u300d\u3068\u660e\u8a18\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2026.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.2026 \u78ba\u5b9a\u7533\u544a\u3092\u9593\u9055\u3048\u305f\u3068\u304d\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u305f\u5f8c\u3001\u66f4\u6b63\u3092\u4e88\u77e5\u3059\u308b\u524d\u306e\u4fee\u6b63\u7533\u544a\u306f5%\u3002\u3053\u3053\u3067\u3001\u65b0\u305f\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u5f53\u521d\u306e\u7533\u544a\u7d0d\u7a0e\u984d\u306850\u4e07\u5186\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8d85\u3048\u3066\u3044\u308b\u90e8\u5206\u3060\u305110%\u306b\u306a\u308a\u307e\u3059\u3002\u8abf\u67fb\u3092\u53d7\u3051\u305f\u5f8c\u306e\u4fee\u6b63\u7533\u544a\u306a\u308910%\u3001\u8d85\u904e\u90e8\u5206\u306f15%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u7d0d\u3081\u904e\u304e\u3066\u3044\u305f\u5834\u5408\u306e\u624b\u7d9a\u304d\u306f\u66f4\u6b63\u306e\u8acb\u6c42\u3067\u3001\u3053\u3061\u3089\u306f\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u30895\u5e74\u4ee5\u5185\u306b\u8acb\u6c42\u3067\u304d\u307e\u3059\u3002\u591a\u304f\u6255\u3063\u3066\u3057\u307e\u3063\u305f\u3068\u304d\u306b\u3082\u671f\u9650\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u899a\u3048\u3066\u304a\u3044\u3066\u640d\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u91cd\u52a0\u7b97\u7a0e35%\u30fb40%\u306e\u8981\u4ef6\u306f\u300c\u4eee\u88c5\u30fb\u96a0\u853d\u300d\u3067\u3001\u8a08\u4e0a\u6f0f\u308c\u3068\u306f\u533a\u5225\u3055\u308c\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u91cd\u52a0\u7b97\u7a0e\u306e\u5272\u5408\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306b\u306f\u8f09\u3063\u3066\u3044\u307e\u305b\u3093\u3002\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u52a0\u7b97\u7a0e\u5236\u5ea6\u306e\u6539\u6b63\u8cc7\u6599\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u904e\u5c11\u7533\u544a\u306e\u5834\u5408\u306f35%\u3001\u7121\u7533\u544a\u306e\u5834\u5408\u306f40%\u30025\u5e74\u4ee5\u5185\u306b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u307e\u305f\u306f\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306e\u52a0\u91cd\u63aa\u7f6e\u306b\u3088\u308a\u3001\u305d\u308c\u305e\u308c45%\u306850%\u306b\u306a\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/kasan.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u52a0\u7b97\u7a0e\u5236\u5ea6\uff08\u56fd\u7a0e\u901a\u5247\u6cd5\uff09\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\u300d<\/a>\uff09\u3002\u3053\u306e\u52a0\u91cd\u63aa\u7f6e\u306f\u3001\u5e73\u621029\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u307e\u305f\u306f\u6cd5\u5b9a\u7d0d\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u56fd\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u306f\u65ad\u8a00\u3057\u307e\u3059\u304c\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u8981\u4ef6\u306f\u300c\u4eee\u88c5\u30fb\u96a0\u853d\u300d\u306e\u4e8b\u5b9f\u304c\u3042\u308b\u3053\u3068\u3067\u3059\u3002\u8a08\u7b97\u3092\u9593\u9055\u3048\u305f\u3001\u53e3\u5ea7\u30921\u3064\u6570\u3048\u5fd8\u308c\u305f\u3001\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u3002\u3053\u3046\u3057\u305f\u4e8b\u60c5\u304c\u305d\u306e\u307e\u307e\u91cd\u52a0\u7b97\u7a0e\u306b\u3064\u306a\u304c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3068\u306f\u3044\u3048\u3001\u533a\u5225\u304c\u66d6\u6627\u306a\u307e\u307e\u81ea\u5df1\u5224\u65ad\u3059\u308b\u306e\u3082\u5371\u3046\u3044\u8a71\u3002\u53d6\u5f15\u8a18\u9332\u3092\u610f\u56f3\u7684\u306b\u4f5c\u308a\u66ff\u3048\u308b\u3088\u3046\u306a\u884c\u70ba\u306b\u8e0f\u307f\u8fbc\u307e\u306a\u3051\u308c\u3070\u3088\u3044\u3001\u3068\u3044\u3046\u5358\u7d14\u306a\u7dda\u5f15\u304d\u3067\u7406\u89e3\u3057\u3066\u304a\u3051\u3070\u3001\u307e\u305a\u5916\u308c\u306a\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5ef6\u6ede\u7a0e\u306f\u4ee4\u548c8\u5e74\u3067\u5e742.8%\u3068\u5e749.1%\u3002\u5883\u76ee\u306f\u300c\u7d0d\u671f\u9650\u304b\u30892\u304b\u6708\u300d\u3067\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\u306f\u6bce\u5e74\u5909\u308f\u308a\u307e\u3059\u3002\u57f7\u7b46\u6642\u70b9\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u4ee4\u548c8\u5e74\u306e\u5272\u5408\u306f\u3001\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u304c\u5e742.8%\u30012\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u4ee5\u5f8c\u304c\u5e749.1%\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai_wariai.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\u300d<\/a>\uff09\u3002\u4ee4\u548c4\u5e74\u304b\u3089\u4ee4\u548c7\u5e74\u307e\u3067\u306f\u5e742.4%\u3068\u5e748.7%\u3001\u4ee4\u548c3\u5e74\u306f\u5e742.5%\u3068\u5e748.8%\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u5247\u306f\u5e747.3%\u3068\u5e7414.6%\u3067\u3059\u304c\u3001\u7279\u4f8b\u306b\u3088\u3063\u3066\u672c\u5247\u3088\u308a\u4f4e\u3044\u5272\u5408\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30cd\u30c3\u30c8\u4e0a\u3067\u5e7414.6%\u3068\u3044\u3046\u6570\u5b57\u3060\u3051\u3092\u898b\u304b\u3051\u305f\u3089\u3001\u305d\u308c\u306f\u7279\u4f8b\u524d\u306e\u672c\u5247\u3060\u3068\u8003\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u898b\u843d\u3068\u3055\u308c\u3084\u3059\u3044\u306e\u304c\u300c\u7d0d\u671f\u9650\u300d\u306e\u610f\u5473\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u306f\u3001\u671f\u9650\u5185\u306b\u7533\u544a\u3055\u308c\u305f\u5834\u5408\u306f\u6cd5\u5b9a\u7d0d\u671f\u9650\u3001\u671f\u9650\u5f8c\u7533\u544a\u307e\u305f\u306f\u4fee\u6b63\u7533\u544a\u306e\u5834\u5408\u306f\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u65e5\u3001\u66f4\u6b63\u30fb\u6c7a\u5b9a\u306e\u5834\u5408\u306f\u66f4\u6b63\u6c7a\u5b9a\u7b49\u901a\u77e5\u66f8\u3092\u767a\u3057\u305f\u65e5\u304b\u30891\u304b\u6708\u5f8c\u306e\u65e5\u304c\u7d0d\u671f\u9650\u306b\u306a\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.9205 \u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u671f\u9650\u5f8c\u7533\u544a\u3067\u306f\u3001\u7533\u544a\u66f8\u3092\u51fa\u3057\u305f\u65e5\u304c\u7d0d\u671f\u9650\u306b\u306a\u308a\u307e\u3059\u3002\u63d0\u51fa\u3068\u540c\u6642\u306b\u7d0d\u4ed8\u3059\u308c\u3070\u3001\u305d\u3053\u307e\u3067\u306e\u671f\u9593\u306f\u3059\u3079\u3066\u5e742.8%\u306e\u307b\u3046\u3067\u8a08\u7b97\u3055\u308c\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3002\u9006\u306b\u7533\u544a\u66f8\u3060\u3051\u51fa\u3057\u3066\u7d0d\u4ed8\u3092\u5148\u9001\u308a\u3059\u308b\u3068\u3001\u63d0\u51fa\u65e5\u304b\u30892\u304b\u6708\u3092\u904e\u304e\u305f\u5206\u306b\u5e749.1%\u304c\u4e57\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u7a0e20\u4e07\u5186\u3067\u8a66\u3059\u3068\u5dee\u306f\u3053\u3046\u306a\u308a\u307e\u3059\u3002\u4ee4\u548c8\u5e743\u670816\u65e5\u304c\u6cd5\u5b9a\u7d0d\u671f\u9650\u30019\u670816\u65e5\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u540c\u65e5\u7d0d\u4ed8\u3059\u308b\u306a\u3089184\u65e5\u5206\u306e\u5e742.8%\u30672,823\u5186\u3002\u3053\u306e\u8a18\u4e8b\u306e\u8a66\u7b97\u3067\u306f\u3001\u4ee5\u964d\u3053\u308c\u3092100\u5186\u672a\u6e80\u307e\u3067\u4e38\u3081\u3066\u7d042,800\u5186\u3068\u8868\u8a18\u3057\u307e\u3059\u3002\u540c\u30589\u670816\u65e5\u306b\u63d0\u51fa\u3057\u3066\u7d0d\u4ed8\u309212\u670816\u65e5\u307e\u3067\u5ef6\u3070\u3059\u3068\u3001245\u65e5\u5206\u306e\u5e742.8%\u306830\u65e5\u5206\u306e\u5e749.1%\u3067\u7d045,254\u5186\u30023\u304b\u6708\u9045\u3089\u305b\u305f\u3060\u3051\u3067\u3001\u5ef6\u6ede\u7a0e\u306f\u304a\u3088\u305d1.9\u500d\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u672c\u676520\u4e07\u5186\u3060\u3063\u305f\u56fd\u7a0e\u304c\u3001\u52d5\u304f\u30bf\u30a4\u30df\u30f3\u30b0\u306728\u4e072,800\u5186\u307e\u3067\u5909\u308f\u308a\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u307e\u3067\u306e\u5272\u5408\u30921\u3064\u306e\u6570\u5b57\u306b\u307e\u3068\u3081\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>\u4ee4\u548c7\u5e74\u5206\u306eFX\u306e\u6240\u5f97\u306b\u3088\u308a\u3001\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c20\u4e07\u5186\u3060\u3063\u305f\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002FX\u306e\u6240\u5f97\u3067\u3044\u3048\u3070\u7d04131\u4e07\u5186\uff08130\u4e075,909\u5186\u00d715.315%\uff1d20\u4e07\u5186\uff09\u306b\u76f8\u5f53\u3057\u307e\u3059<\/li>\n\n\n\n<li>\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u3068\u6cd5\u5b9a\u7d0d\u671f\u9650\u306f\u4ee4\u548c8\u5e743\u670816\u65e5\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<\/li>\n\n\n\n<li>\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3068\u7d0d\u4ed8\u306f\u540c\u3058\u65e5\u306b\u884c\u3044\u3001\u305d\u306e\u65e5\u3092\u4ee4\u548c8\u5e749\u670816\u65e5\u3068\u3057\u307e\u3059\uff081\u304b\u6708\u4ee5\u5185\u306e\u30b1\u30fc\u30b9\u3060\u3051\u4ee4\u548c8\u5e744\u670815\u65e5\uff09<\/li>\n\n\n\n<li>\u5ef6\u6ede\u7a0e\u306f\u4ee4\u548c8\u5e74\u306e\u5272\u5408\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f50\u4e07\u5186\u4ee5\u4e0b\u306e\u533a\u5206\u3092\u4f7f\u3044\u307e\u3059<\/li>\n\n\n\n<li>\u4f4f\u6c11\u7a0e5%\u5206\u306f\u5730\u65b9\u7a0e\u3067\u5ef6\u6ede\u91d1\u306e\u5236\u5ea6\u304c\u5225\u306b\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u8a66\u7b97\u306b\u306f\u542b\u3081\u3066\u3044\u307e\u305b\u3093<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u52d5\u3044\u305f\u30bf\u30a4\u30df\u30f3\u30b0<\/th><th>\u52a0\u7b97\u7a0e<\/th><th>\u5ef6\u6ede\u7a0e<\/th><th>\u7d0d\u3081\u308b\u5408\u8a08<\/th><\/tr><\/thead><tbody><tr><td>\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u671f\u9650\u5185\u306b\u7d0d\u4ed8<\/td><td>0\u5186<\/td><td>0\u5186<\/td><td>200,000\u5186<\/td><\/tr><tr><td>\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u81ea\u4e3b\u7684\u306b\u671f\u9650\u5f8c\u7533\u544a\uff08\u514d\u9664\u306e2\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\uff09<\/td><td>0\u5186<\/td><td>\u7d04460\u5186<\/td><td>\u7d04200,460\u5186<\/td><\/tr><tr><td>\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u306e\u524d\u306b\u81ea\u4e3b\u7684\u306b\u671f\u9650\u5f8c\u7533\u544a<\/td><td>10,000\u5186<\/td><td>\u7d042,800\u5186<\/td><td>\u7d04212,800\u5186<\/td><\/tr><tr><td>\u4e8b\u524d\u901a\u77e5\u306e\u5f8c\u3001\u8abf\u67fb\u3092\u53d7\u3051\u308b\u524d\u306b\u671f\u9650\u5f8c\u7533\u544a<\/td><td>20,000\u5186<\/td><td>\u7d042,800\u5186<\/td><td>\u7d04222,800\u5186<\/td><\/tr><tr><td>\u8abf\u67fb\u3092\u53d7\u3051\u305f\u5f8c\u306b\u671f\u9650\u5f8c\u7533\u544a<\/td><td>30,000\u5186<\/td><td>\u7d042,800\u5186<\/td><td>\u7d04232,800\u5186<\/td><\/tr><tr><td>\u4eee\u88c5\u30fb\u96a0\u853d\u304c\u3042\u308a\u91cd\u52a0\u7b97\u7a0e\uff08\u7121\u7533\u544a40%\uff09\u304c\u8ab2\u3055\u308c\u305f\u5834\u5408<\/td><td>80,000\u5186<\/td><td>\u7d042,800\u5186<\/td><td>\u7d04282,800\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u305820\u4e07\u5186\u306e\u7a0e\u984d\u3067\u3001\u4e0a\u4e0b\u306e\u5dee\u306f8\u4e072,800\u5186\u3002\u500d\u7387\u3067\u3044\u3048\u30701.41\u500d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ce8\u76ee\u3057\u3066\u307b\u3057\u3044\u306e\u306f\u3001\u771f\u3093\u4e2d\u306e3\u884c\u306e\u5dee\u304c\u54041\u4e07\u5186\u305a\u3064\u3057\u304b\u306a\u3044\u70b9\u3002\u4e8b\u524d\u901a\u77e5\u306e\u524d\u306b\u81ea\u5206\u304b\u3089\u51fa\u3059\u304b\u3001\u8abf\u67fb\u5f8c\u306b\u51fa\u3059\u304b\u30672\u4e07\u5186\u3057\u304b\u5909\u308f\u3089\u306a\u3044\u306e\u306b\u3001\u4eee\u88c5\u30fb\u96a0\u853d\u304c\u8a8d\u5b9a\u3055\u308c\u305f\u9014\u7aef\u3001\u8abf\u67fb\u5f8c\u306e\u884c\u304b\u3089\u3055\u3089\u306b5\u4e07\u5186\u304c\u4e0a\u4e57\u305b\u3055\u308c\u307e\u3059\u3002\u91d1\u984d\u3092\u52d5\u304b\u3057\u3066\u3044\u308b\u306e\u306f\u9045\u308c\u305f\u65e5\u6570\u3067\u306f\u306a\u304f\u3001\u3069\u3046\u5bfe\u5fdc\u3057\u305f\u304b\u306e\u307b\u3046\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306b\u306f\u7aef\u6570\u51e6\u7406\u3084\u5c11\u984d\u306e\u5834\u5408\u306e\u53d6\u6271\u3044\u306e\u5b9a\u3081\u304c\u3042\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u7d0d\u4ed8\u984d\u306f\u3053\u306e\u8a08\u7b97\u3088\u308a\u5c0f\u3055\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a66\u7b97\u306f\u3042\u304f\u307e\u3067\u6982\u7b97\u3067\u3042\u308a\u3001\u5b9f\u969b\u306e\u91d1\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<h2 class=\"wp-block-heading\">\u671f\u9650\u5185\u306b\u81ea\u5206\u3067\u6c17\u3065\u3044\u3066\u76f4\u3057\u305f\u5834\u5408\u3068\u306e\u5dee\u306f\u3001\u5272\u5408\u305d\u306e\u3082\u306e\u306b\u8868\u308c\u307e\u3059<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u30461\u3064\u3001\u7533\u544a\u6e08\u307f\u306e\u4eba\u5411\u3051\u306e\u8a66\u7b97\u3082\u4e26\u3079\u307e\u3059\u3002\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u305f\u3082\u306e\u306e\u3001\u5f8c\u304b\u308920\u4e07\u5186\u5206\u306e\u8a08\u4e0a\u6f0f\u308c\u304c\u898b\u3064\u304b\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002\u524d\u63d0\u306f\u5148\u307b\u3069\u3068\u540c\u3058\u3067\u3001\u4fee\u6b63\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3068\u7d0d\u4ed8\u3092\u4ee4\u548c8\u5e749\u670816\u65e5\u306b\u884c\u3046\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u4fee\u6b63\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0<\/th><th>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/th><th>\u5ef6\u6ede\u7a0e<\/th><th>\u7d0d\u3081\u308b\u5408\u8a08<\/th><\/tr><\/thead><tbody><tr><td>\u8abf\u67fb\u306e\u901a\u77e5\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u7533\u544a<\/td><td>0\u5186<\/td><td>\u7d042,800\u5186<\/td><td>\u7d04202,800\u5186<\/td><\/tr><tr><td>\u4e8b\u524d\u901a\u77e5\u306e\u5f8c\u3001\u66f4\u6b63\u3092\u4e88\u77e5\u3059\u308b\u524d\u306e\u4fee\u6b63\u7533\u544a<\/td><td>10,000\u5186<\/td><td>\u7d042,800\u5186<\/td><td>\u7d04212,800\u5186<\/td><\/tr><tr><td>\u8abf\u67fb\u3092\u53d7\u3051\u305f\u5f8c\u306e\u4fee\u6b63\u7533\u544a<\/td><td>20,000\u5186<\/td><td>\u7d042,800\u5186<\/td><td>\u7d04222,800\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5206\u3067\u6c17\u3065\u3044\u3066\u76f4\u305b\u3070\u52a0\u7b97\u7a0e\u306f\u30bc\u30ed\u3067\u3001\u4e0a\u4e57\u305b\u306f\u5ef6\u6ede\u7a0e\u306e\u7d042,800\u5186\u3060\u3051\u3002\u8abf\u67fb\u5f8c\u307e\u3067\u653e\u7f6e\u3057\u305f\u5834\u5408\u3068\u306e\u5dee\u306f2\u4e07\u5186\u3061\u3087\u3046\u3069\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7121\u7533\u544a\u306e\u30b1\u30fc\u30b9\u3068\u4e26\u3079\u308b\u3068\u3001\u69cb\u9020\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002\u3069\u3061\u3089\u3082\u3001\u7a0e\u52d9\u7f72\u304c\u52d5\u304f\u524d\u306b\u81ea\u5206\u304b\u3089\u7533\u544a\u3084\u4fee\u6b63\u3092\u3057\u305f\u4eba\u304c\u3044\u3061\u3070\u3093\u8efd\u3044\u6271\u3044\u306b\u306a\u308b\u8a2d\u8a08\u3002\u5236\u5ea6\u3068\u3057\u3066\u305d\u3046\u4f5c\u3089\u308c\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u7406\u89e3\u304c\u5b9f\u52d9\u7684\u306b\u306f\u3044\u3061\u3070\u3093\u4f7f\u3048\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u3067\u306f\u3001\u3044\u3064\u307e\u3067\u306a\u3089\u9593\u306b\u5408\u3046\u306e\u304b\u300d\u3068\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3057\u3087\u3046\u3002\u4e8b\u524d\u901a\u77e5\u3084\u8abf\u67fb\u306e\u958b\u59cb\u6642\u671f\u306f\u7d0d\u7a0e\u8005\u306e\u5074\u304b\u3089\u898b\u3048\u306a\u3044\u305f\u3081\u3001\u671f\u9650\u3092\u904e\u304e\u305f\u3068\u6c17\u3065\u3044\u305f\u6642\u70b9\u304c\u3044\u3061\u3070\u3093\u65e9\u3044\u884c\u52d5\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u300c20\u4e07\u5186\u4ee5\u4e0b\u3060\u304b\u3089\u7533\u544a\u3057\u306a\u3044\u300d\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u5074\u3067\u306f\u6210\u308a\u7acb\u3061\u307e\u305b\u3093<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3088\u304f\u3042\u308b\u8aa4\u89e3\u306b\u3082\u89e6\u308c\u3066\u304a\u304d\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u3064\u3044\u3066\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u8981\u3059\u308b\u3001\u3068\u3044\u3046\u3044\u308f\u3086\u308b20\u4e07\u5186\u30eb\u30fc\u30eb\u3002\u3053\u308c\u306f<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>\u306b\u793a\u3055\u308c\u305f\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\u306f\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p 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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\">\u3044\u305a\u308c\u3082\u5404\u5e02\u306e\u6848\u5185\u3067\u3042\u3063\u3066\u3001\u5168\u56fd\u4e00\u5f8b\u306e\u6c7a\u307e\u308a\u3068\u3057\u3066\u66f8\u3051\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u3082\u305d\u3082\u4f4f\u6c11\u7a0e\u3092\u8ab2\u3059\u306e\u306f\u4f4f\u6240\u5730\u306e\u81ea\u6cbb\u4f53\u3067\u3001\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30821\u67081\u65e5\u73fe\u5728\u3067\u90fd\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u65b9\u304c\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u6848\u5185\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\u7533\u544a\u5148\u3084\u69d8\u5f0f\u3001\u63d0\u51fa\u671f\u9650\u306f\u4f4f\u3093\u3067\u3044\u308b\u5e02\u533a\u753a\u6751\u306e\u6848\u5185\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u300c20\u4e07\u5186\u4ee5\u4e0b\u3060\u304b\u3089\u4f55\u3082\u3057\u306a\u304f\u3066\u3044\u3044\u300d\u3068\u3044\u3046\u9078\u629e\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u6a2a\u6d5c\u5e02\u3068\u540d\u53e4\u5c4b\u5e02\u306e\u8aac\u660e\u3092\u8aad\u3080\u304b\u304e\u308a\u6210\u308a\u7acb\u3061\u307e\u305b\u3093\u3002\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304c\u4e0d\u8981\u3067\u3082\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3068\u3044\u3046\u624b\u7d9a\u304d\u304c\u6b8b\u308b\u3068\u3044\u3046\u3053\u3068\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FX\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u4eba\u304b\u3089\u3001\u5b9f\u969b\u306b\u3088\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5272\u5408\u3068\u8a66\u7b97\u3092\u62bc\u3055\u3048\u305f\u3068\u3053\u308d\u3067\u3001\u3053\u306e\u6bb5\u968e\u3067\u6b8b\u308a\u3084\u3059\u3044\u7591\u554f\u306b\u7b54\u3048\u307e\u3059\u3002\u5236\u5ea6\u306e\u8a71\u3068\u3001\u78ba\u8a8d\u3067\u304d\u306a\u304b\u3063\u305f\u8a71\u3092\u5206\u3051\u3066\u66f8\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FX\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u4eba\u306f\u672c\u5f53\u306b\u591a\u3044\u306e\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u544a\u3057\u3066\u3044\u308b\u4eba\u3068\u3057\u3066\u3044\u306a\u3044\u4eba\u306e\u5272\u5408\u3092\u793a\u3059\u516c\u7684\u306a\u7d71\u8a08\u306f\u3001\u4eca\u56de\u306e\u8abf\u67fb\u3067\u306f\u898b\u3064\u3051\u3089\u308c\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u300c\u591a\u3044\u300d\u3068\u66f8\u3044\u3066\u3044\u308b\u60c5\u5831\u3092\u898b\u304b\u3051\u3066\u3082\u3001\u51fa\u6240\u304c\u793a\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u5224\u65ad\u6750\u6599\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u3082\u305d\u3082\u4ed6\u4eba\u306e\u7533\u544a\u72b6\u6cc1\u306f\u3001\u81ea\u5206\u306e\u52a0\u7b97\u7a0e\u306e\u5272\u5408\u306b\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002\u5224\u65ad\u3059\u3079\u304d\u306f\u5468\u56f2\u306e\u4eba\u6570\u3067\u306f\u306a\u304f\u3001\u81ea\u5206\u306e\u6240\u5f97\u304c\u7533\u544a\u3092\u8981\u3059\u308b\u6c34\u6e96\u304b\u3069\u3046\u304b\u306e\u307b\u3046\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FX\u306e\u5229\u76ca\u3092\u7533\u544a\u3057\u306a\u3044\u3068\u8131\u7a0e\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u6cd5\u4e0a\u306e\u6271\u3044\u3068\u3057\u3066\u533a\u5225\u3055\u308c\u308b\u306e\u306f\u3001\u4eee\u88c5\u307e\u305f\u306f\u96a0\u853d\u304c\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u3053\u308c\u304c\u3042\u308b\u3068\u91cd\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3001\u7121\u7533\u544a\u306a\u308940%\u30015\u5e74\u4ee5\u5185\u306e\u524d\u6b74\u304c\u3042\u308c\u307050%\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u3060\u3051\u3067\u3042\u308c\u3070\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u306e\u67a0\u5185\u3067\u51e6\u7406\u3055\u308c\u308b\u306e\u304c\u57fa\u672c\u306e\u6d41\u308c\u3002\u5211\u4e8b\u4e0a\u3069\u3046\u6271\u308f\u308c\u308b\u304b\u306f\u500b\u5225\u306e\u4e8b\u60c5\u306b\u3088\u308b\u305f\u3081\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u8e0f\u307f\u8fbc\u307f\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f55\u5e74\u524d\u306e\u5206\u307e\u3067\u9061\u3063\u3066\u7533\u544a\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p 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