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class=\"wp-block-paragraph\">\u5b66\u751f\u304c\u30d0\u30a4\u30c8\u3067\u7a3c\u3044\u3060\u5e74\u53ce\u304c103\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u305d\u306e\u8d85\u904e\u5206\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u57fa\u672c\u7684\u306b\u306f\u3001\u300c\u7d66\u4e0e\u53ce\u5165-\u7d66\u4e0e\u6240\u5f97\u63a7\u9664=\u7d66\u4e0e\u6240\u5f97\u300d\u300c\u7d66\u4e0e\u6240\u5f97-\u6240\u5f97\u63a7\u9664\uff08\u57fa\u790e\u63a7\u9664\u306a\u3069\uff09=\u8ab2\u7a0e\u6240\u5f97\u300d\u300c\u8ab2\u7a0e\u6240\u5f97\u00d7\u7a0e\u7387=\u6240\u5f97\u7a0e\u300d\u306e\u6d41\u308c\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001103\u4e07\u5186\u306e\u5834\u5408\u306a\u3089\u3001\u300c103\u4e07\u5186-55\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff09=48\u4e07\u5186\u300d\u300c48\u4e07\u5186-48\u4e07\u5186\uff08\u57fa\u790e\u63a7\u9664\uff09=0\u5186\u300d\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001150\u4e07\u5186\u306e\u5834\u5408\u306f\u300c150\u4e07\u5186-55\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff09=95\u4e07\u5186\u300d\u300c95\u4e07\u5186-48\u4e07\u5186\uff08\u57fa\u790e\u63a7\u9664\uff09=47\u4e07\u5186\u300d\u3067\u3042\u308a\u3001\u8d85\u904e\u5206\u306e47\u4e07\u5186\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u53ce\u304c195\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u7a0e\u7387\u304c5%\u306a\u306e\u3067\u3001\u300c47\u4e07\u5186\u00d75%\uff08\u7a0e\u7387\uff09=23,500\u5186\u300d\u304c\u6240\u5f97\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b66\u751f\u306e\u30d0\u30a4\u30c8\u3067\u5e74\u53ce\u304c103\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u7a0e\u91d1\u306e\u554f\u984c\u3060\u3051\u3067\u306a\u304f\u3001\u89aa\u306e\u6276\u990a\u304b\u3089\u3082\u5916\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u3001\u6276\u990a\u5185\u3067\u50cd\u304f\u305f\u3081\u306b\u306f\u6708\u53ce8\u4e07\u5186\u7a0b\u5ea6\u3067\u6291\u3048\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-embed\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\n<\/div><\/figure>\n\n\n\n<h3 class=\"wp-block-heading article\">\u89aa\u306b\u4f4f\u6c11\u7a0e\u3068\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b66\u751f\u304c\u30d0\u30a4\u30c8\u3067\u5e74\u53ce103\u4e07\u5186\u3092\u8d85\u3048\u3066\u3057\u307e\u3046\u3068\u81ea\u5206\u306b\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u89aa\u306e\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001\u89aa\u306e\u5e74\u53ce\u304c400\u4e07\u5186\u306719\uff5e22\u6b73\u306e\u5b66\u751f\u304c\u6276\u990a\u304b\u3089\u5916\u308c\u305f\u5834\u5408\u306f\u7a0e\u91d1\u304c\u7d0477,000\u5186\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u89aa\u306e\u5e74\u53ce\u306f\u540c\u3058\u306716\uff5e18\u6b73\u306823\u6b73\u4ee5\u4e0a\u306e\u5b66\u751f\u304c\u6276\u990a\u304b\u3089\u5916\u308c\u305f\u5834\u5408\u306f\u7a0e\u91d1\u304c\u7d0452,000\u5186\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b66\u751f\u3067\u3042\u3063\u3066\u3082\u6df1\u304f\u8003\u3048\u305a\u306b\u7a3c\u304e\u3059\u304e\u3066\u3057\u307e\u3046\u3068\u3001\u89aa\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u554f\u984c\u3068\u306a\u308a\u5f97\u308b\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading article\">\u5b66\u751f\u304c\u30d0\u30a4\u30c8\u3067\u6276\u990a\u5185\u3067\u50cd\u304f\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u5b66\u751f\u304c\u6276\u990a\u304b\u3089\u5916\u308c\u3066\u3057\u307e\u3046\u3068\u7a0e\u91d1\u306e\u767a\u751f\u3084\u89aa\u306e\u7a0e\u8ca0\u62c5\u306e\u5897\u52a0\u306a\u3069\u3001\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u305f\u3081\u3001\u7279\u5225\u306a\u7406\u7531\u304c\u306a\u3051\u308c\u3070\u6276\u990a\u306e\u7bc4\u56f2\u5185\u3067\u50cd\u3044\u305f\u307b\u3046\u304c\u7121\u96e3\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b66\u751f\u304c\u30d0\u30a4\u30c8\u3067\u6276\u990a\u7bc4\u56f2\u3067\u50cd\u304f\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e2\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6708\u53ce\u306f\u7d048\u4e075,800\u5186\u307e\u3067\u306b\u6291\u3048\u308b<\/li>\n\n\n\n<li>\u30d0\u30a4\u30c8\u5148\u306b\u6276\u990a\u5185\u3067\u50cd\u304f\u3053\u3068\u3092\u4f1d\u3048\u308b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u3001\u5404\u30dd\u30a4\u30f3\u30c8\u3092\u8a73\u3057\u304f\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading article\">\u6708\u53ce\u306f\u7d0485,800\u5186\u307e\u3067\u306b\u6291\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b66\u751f\u304c\u30d0\u30a4\u30c8\u3092\u3057\u306a\u304c\u3089\u6276\u990a\u5185\u3067\u3042\u308b\u3053\u3068\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6708\u53ce\u309285,800\u5186\u4ee5\u4e0b\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5358\u7d14\u306b\u8a08\u7b97\u3057\u305f\u5834\u5408\u300185,800\u5186\u00d712\u30f6\u6708=1,029,600\u5186\u3068\u306a\u308a\u3001\u30ae\u30ea\u30ae\u30ea103\u4e07\u5186\u306b\u5c4a\u304b\u306a\u3044\u5e74\u53ce\u3068\u306a\u308a\u300185,800\u5186\u307e\u3067\u304c\u8a31\u5bb9\u7bc4\u56f2\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001\u6642\u7d661,000\u5186\u30671\u65e54\u6642\u9593\u3001\u90315\u65e5\u50cd\u304f\u30681\u9031\u9593\u306720,000\u5186\u306b\u306a\u308a\u30011\u30f6\u6708\u30924\u9031\u9593\u3068\u3057\u305f\u5834\u5408\u306f\u6708\u53ce80,000\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c11\u3057\u3067\u3082\u50cd\u304f\u6642\u9593\u3092\u5897\u3084\u3057\u305f\u308a\u65e5\u6570\u3092\u5897\u3084\u3057\u305f\u308a\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u7c21\u5358\u306b85,800\u5186\u3092\u30aa\u30fc\u30d0\u30fc\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b66\u751f\u306e\u30d0\u30a4\u30c8\u3067\u3042\u3063\u3066\u3082\u5c31\u52b4\u306b\u969b\u3059\u308b\u60c5\u5831\u3092\u5f97\u3066\u304a\u304d\u3001\u89aa\u306e\u7a0e\u8ca0\u62c5\u3092\u5897\u3084\u3055\u306a\u3044\u3088\u3046\u3059\u308b\u305f\u3081\u306b\u3082\u6ce8\u610f\u3057\u306a\u304c\u3089\u50cd\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading article\">\u30d0\u30a4\u30c8\u5148\u306b\u6276\u990a\u5185\u3067\u50cd\u304f\u3053\u3068\u3092\u4f1d\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b66\u751f\u304c\u30d0\u30a4\u30c8\u3092\u3059\u308b\u969b\u306f\u3001\u6276\u990a\u5185\u3067\u50cd\u304f\u3053\u3068\u3092\u30d0\u30a4\u30c8\u5148\u306b\u4f1d\u3048\u3066\u304a\u304f\u306e\u3082\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6276\u990a\u5185\u3067\u50cd\u304f\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u9650\u306b\u5f15\u304d\u51fa\u3059\u305f\u3081\u306b\u306f\u3001\u96c7\u7528\u8005\u5074\u304c\u9069\u5207\u306a\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9762\u63a5\u6642\u3084\u63a1\u7528\u5f8c\u306e\u521d\u65e5\u306a\u3069\u306b\u81ea\u5206\u304c\u6276\u990a\u5bb6\u65cf\u3067\u3042\u308b\u3053\u3068\u3092\u4f1d\u3048\u3001\u81ea\u5206\u306e\u5e74\u53ce\u304c103\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306b\u8abf\u6574\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u50cd\u304f\u6642\u9593\u3084\u65e5\u6570\u306e\u8abf\u6574\u306a\u3069\u3092\u5177\u4f53\u7684\u306a\u63d0\u6848\u3092\u3059\u308c\u3070\u3001\u96c7\u7528\u8005\u5074\u3082\u5bfe\u5fdc\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d0\u30a4\u30c8\u5148\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u30d0\u30a4\u30c8\u5148\u3067\u81ea\u5206\u304c\u6276\u990a\u5185\u3067\u50cd\u304d\u305f\u3044\u3053\u3068\u3092\u4f1d\u3048\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u305e\u308c\u306e\u30d0\u30a4\u30c8\u5148\u3067\u6276\u990a\u5bb6\u65cf\u3068\u77e5\u3089\u306a\u3044\u307e\u307e\u3060\u3068\u5e74\u53ce\u304c103\u4e07\u5186\u3092\u8d85\u3048\u3066\u3057\u307e\u3046\u5834\u5408\u304c\u3042\u308a\u3001\u7a0e\u91d1\u306e\u554f\u984c\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p 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