{"id":7587,"date":"2025-10-17T12:40:18","date_gmt":"2025-10-17T03:40:18","guid":{"rendered":"https:\/\/www.ielico.jp\/contents\/?p=7587"},"modified":"2025-10-17T12:40:38","modified_gmt":"2025-10-17T03:40:38","slug":"mortgage-tax-reduction","status":"publish","type":"post","link":"https:\/\/www.ielico.jp\/contents\/law-tax\/mortgage-tax-reduction.html","title":{"rendered":"\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3068\u306f\uff1f\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3084\u9069\u7528\u6761\u4ef6\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"c-wysywig\">\n<p><a href=\"https:\/\/www.ielico.jp\/contents\/sell\/sell003.html\">\u4e0d\u52d5\u7523\u3092\u58f2\u5374<\/a>\u3057\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3067\u5bb6\u3092\u8cfc\u5165\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u304b\u300d\u6c17\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>2022\u5e74\u306b\u7a0e\u5236\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001<b><span class=\"marker-y-small\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u63a7\u9664\u7387\u3084\u63a7\u9664\u671f\u9593\u306a\u3069\u304c\u5909\u66f4<\/span><\/b>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u6700\u65b0\u60c5\u5831\u3092\u628a\u63e1\u3057\u305f\u3044\u65b9\u306b\u5411\u3051\u3066\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"border-b\">\n<ul>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u306a\u306e\u304b<\/li>\n<li>2022\u5e74\u306b\u7a0e\u5236\u6539\u6b63\u3055\u308c\u305f\u30dd\u30a4\u30f3\u30c8<\/li>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u9069\u7528\u8981\u4ef6<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u304b\u3089\u4f4f\u5b85\u3092\u8cfc\u5165\u3055\u308c\u308b\u65b9\u306f\u3001\u672c\u8a18\u4e8b\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u9069\u5207\u306a\u65b9\u6cd5\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u91d1\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"ielico-cta-satei\">\r\n <div class=\"box04\">\r\n  <div class=\"box-title\">\u300c\u4e0d\u52d5\u7523\u3092\u58f2\u308a\u305f\u3044\u300d\u3068\u60a9\u3093\u3067\u3044\u308b\u65b9\u3078<\/div>\r\n  <ul class=\"list_items\">\r\n   <li>\u300c\u4f55\u304b\u3089\u59cb\u3081\u305f\u3089\u3044\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u65b9\u300d\u306f\u3001\u307e\u305a\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u76f8\u8ac7\u3092<\/li>\r\n   <li><span class=\"font-03\"><strong>\u300c\u4e0d\u52d5\u7523\u4e00\u62ec\u67fb\u5b9a\u300d<\/strong>\u3067\u8907\u6570\u793e\u306b\u67fb\u5b9a\u4f9d\u983c\u3057\u3001<span class=\"font-01\">\u201d\u6700\u9ad8\u4fa1\u683c\u201d<\/span>\u3092\u898b\u3064\u3051\u307e\u3057\u3087\u3046<\/span><\/li>\r\n   <li><span class=\"font-02\">\u300cNTT\u30c7\u30fc\u30bf\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u904b\u55b6\u300d\u306eHOME4U\u306a\u3089\u3001\u58f2\u5374\u306b\u5f37\u3044\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u51fa\u4f1a\u3048\u307e\u3059<\/span><\/li>\r\n  <\/ul>  \r\n  <div class=\"link-button-orange\"><a title=\"\u3010\u5b8c\u5168\u7121\u6599\u3011\u4e00\u62ec\u67fb\u5b9a\u4f9d\u983c\u3092\u3057\u3066\u307f\u308b\" href=\"\/input\" rel=\" \" class=\"cta_a01\"><span>\u5b8c\u5168\u7121\u6599<\/span>\u4e00\u62ec\u67fb\u5b9a\u4f9d\u983c\u3092\u30b9\u30bf\u30fc\u30c8<\/a><\/div>\r\n <\/div> \r\n<\/div>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3068\u306f\uff1f\u3010\u4ed5\u7d44\u307f\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011<\/a><\/li><li><a href=\"#2022\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u5236\u5ea6\u306e2022\u5e74\u306b\u7a0e\u5236\u6539\u6b63\u3055\u308c\u305f\u30dd\u30a4\u30f3\u30c8<\/a><ul><li><a href=\"#i-2\">\u63a7\u9664\u7387\u3068\u63a7\u9664\u671f\u9593\u306e\u6539\u6b63<\/a><\/li><li><a href=\"#i-3\">\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u4f4f\u5b85\u3092\u7a0e\u5236\u512a\u9047<\/a><\/li><li><a href=\"#30002000\">\u6240\u5f97\u5236\u9650\u304c\u300c3,000\u4e07\u4ee5\u4e0b\u300d\u304b\u3089\u300c2,000\u4e07\u4ee5\u4e0b\u300d\u306b\u5f15\u304d\u4e0b\u3052<\/a><\/li><\/ul><\/li><li><a href=\"#i-4\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u9069\u7528\u8981\u4ef6<\/a><\/li><li><a href=\"#i-5\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u4f8b<\/a><\/li><li><a href=\"#i-6\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u5165\u624b\u5148<\/a><\/li><li><a href=\"#i-7\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u9069\u7528\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u9808<\/a><\/li><li><a href=\"#i-8\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u304a\u3055\u3089\u3044<\/a><\/li><\/ul><\/div>\n<h2 id=\"1\"><span id=\"i\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3068\u306f\uff1f\u3010\u4ed5\u7d44\u307f\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011<\/span><\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3068\u306f\u3001<b><span class=\"marker-y-small\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u501f\u308a\u3066\u5bb6\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306b\u3001\u8cfc\u5165\u8005\u306e\u7a0e\u91d1\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u5236\u5ea6<\/span><\/b>\u3067\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u304c\u9069\u7528\u3068\u306a\u308c\u3070\u3001<b><span class=\"marker-y-small\">\u5e74\u672b\u6642\u70b9\u3067\u306e\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306e0.7\uff05\u3092\u6700\u957713\u5e74\u9593\u3001\u6240\u5f97\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u307e\u305f\u6240\u5f97\u7a0e\u3060\u3051\u3067\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u4f4f\u6c11\u7a0e\u304b\u3089\u3082\u4e00\u90e8\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u53b3\u5bc6\u306b\u8a00\u3046\u3068\u3001\u4f4f\u6c11\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u63a7\u9664\u5206\u3092\u5dee\u3057\u5f15\u3044\u3066\u91d1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u306e\u3067\u3001\u9084\u4ed8\u3067\u306f\u306a\u304f\u652f\u6255\u3046\u91d1\u984d\u304c\u5b89\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u6b63\u5f0f\u540d\u79f0\u306f<b><span class=\"marker-y-small\">\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u300d<\/span><\/b>\u3068\u8a00\u3044\u307e\u3059\u304c\u3001\u4ed6\u306b\u3082\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u300d\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"2\"><span id=\"2022\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u5236\u5ea6\u306e2022\u5e74\u306b\u7a0e\u5236\u6539\u6b63\u3055\u308c\u305f\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306f\u30012022\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u3066\u4ee5\u4e0b\u306e3\u70b9\u304c\u5909\u66f4\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"border-b\">\n<ul>\n<li>\u63a7\u9664\u7387\u3068\u63a7\u9664\u671f\u9593\u306e\u6539\u6b63<\/li>\n<li>\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u4f4f\u5b85\u3092\u7a0e\u5236\u512a\u9047<\/li>\n<li>\u6240\u5f97\u5236\u9650\u304c\u300c3,000\u4e07\u4ee5\u4e0b\u300d\u304b\u3089\u300c2,000\u4e07\u4ee5\u4e0b\u300d\u306b\u5f15\u304d\u4e0b\u3052<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306b\u5909\u66f4\u3068\u306a\u3063\u305f\u306e\u304b\u3001\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u63a7\u9664\u7387\u3068\u63a7\u9664\u671f\u9593\u306e\u6539\u6b63<\/span><\/h3>\n<p>2022\u5e74\u3088\u308a\u3001<b><span class=\"marker-y-small\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u63a7\u9664\u7387\u306f1\uff05\u304b\u308907\uff05\u3078\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/b><br \/>\n\u6539\u6b63\u524d\u306e\u63a7\u9664\u7387\u304b\u30890.3\uff05\u4e0b\u304c\u3063\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u63a7\u9664\u984d\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"border-b\">\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u984d \uff1d \u501f\u5165\u6b8b\u9ad8\uff08\u5e74\u672b\u6642\u70b9\uff09\u00d7 0.7\uff05<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u63a7\u9664\u671f\u9593\u3082\u6539\u6b63\u524d\u306f10\u5e74\u3067\u3057\u305f\u304c\u3001\u6539\u6b63\u306b\u3088\u3063\u3066\u6700\u592713\u5e74\u306b\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5168\u3066\u306e\u4f4f\u5b85\u304c\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7a2e\u985e\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"border-b\">\n<ul>\n<li>\u65e2\u5b58\u306e\u4e2d\u53e4\u4f4f\u5b85\uff1a10\u5e74<\/li>\n<li>\u65b0\u7bc9\u3001\u8cb7\u53d6\u518d\u8ca9\u306e\u4e2d\u53e4\u4f4f\u5b85\uff1a13\u5e74\uff08\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9650\u308b\uff09<\/li>\n<\/ul>\n<\/div>\n<h3><span id=\"i-3\">\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u4f4f\u5b85\u3092\u7a0e\u5236\u512a\u9047<\/span><\/h3>\n<p>\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f4f\u5b85\u306e\u7a2e\u985e\u304c\u3088\u308a\u7d30\u5206\u5316\u3055\u308c\u3001\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u4f4f\u5b85\u306e\u7a0e\u5236\u304c\u512a\u9047\u3055\u308c\u308b\u3088\u3046\u306a\u5909\u66f4\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u65b0\u305f\u306b\u7d30\u5206\u5316\u3055\u308c\u305f\u4f4f\u5b85\u306e\u7a2e\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>2021\u5e74\u307e\u3067<\/th>\n<th>2022\u5e74\uff5e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u9577\u671f\u512a\u826f\u4f4f\u5b85\u30fb\u4f4e\u9178\u7d20\u4f4f\u5b85<\/td>\n<td>\u5909\u5316\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td>\u305d\u306e\u4ed6\u306e\u4f4f\u5b85<\/td>\n<td>\u5909\u5316\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td>\u306a\u3057<\/td>\n<td>\uff08\u65b0\u8a2d\uff09ZEH\u6c34\u6e96\u7701\u30a8\u30cd\u4f4f\u5b85<\/td>\n<\/tr>\n<tr>\n<td>\u306a\u3057<\/td>\n<td>\uff08\u65b0\u8a2d\uff09\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span id=\"30002000\">\u6240\u5f97\u5236\u9650\u304c\u300c3,000\u4e07\u4ee5\u4e0b\u300d\u304b\u3089\u300c2,000\u4e07\u4ee5\u4e0b\u300d\u306b\u5f15\u304d\u4e0b\u3052<\/span><\/h3>\n<p>\u7a0e\u5236\u6539\u6b63\u524d\u306e\u6240\u5f97\u5236\u9650\u306f3,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3057\u305f\u304c\u30012,000\u4e07\u5186\u4ee5\u4e0b\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001<b><span class=\"marker-y-small\">3,000\u4e07\u5186\u4ee5\u4e0a\u306e\u6240\u5f97\u304c\u3042\u308b\u65b9\u306b\u3064\u3044\u3066\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u5bfe\u8c61\u5916<\/span><\/b>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"3\"><span id=\"i-4\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u9069\u7528\u8981\u4ef6<\/span><\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9069\u7528\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"border-b\">\n<ul>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u8fd4\u6e08\u671f\u9593\u304c\u300c10\u5e74\u4ee5\u4e0a\u300d\u3067\u3042\u308b<\/li>\n<li>\u81ea\u5206\u81ea\u8eab\u3067\u5c45\u4f4f\u3059\u308b\u305f\u3081\u306e\u4f4f\u5b85\u3067\u3042\u308b<\/li>\n<li>\u5e8a\u9762\u7a4d\u304c\u300c50\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u300d\u3067\u3042\u308b\uff08\u203b\uff09<\/li>\n<li>\u5c45\u4f4f\u7528\u306e\u5272\u5408\u304c\u300c2\u5206\u306e1\u4ee5\u4e0a\u300d\u3067\u3042\u308b<\/li>\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u300c2,000\u4e07\u5186\u4ee5\u4e0b\u300d\u3067\u3042\u308b\uff08\u203b\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u4e00\u90e8\u4f8b\u5916\u3042\u308a<\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u304c\u9069\u7528\u3068\u306a\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u300c\u5b9f\u969b\u306b\u4f4f\u3093\u3067\u3044\u308b\u5bb6\u300d\u306a\u306e\u3067\u3001<b><span class=\"marker-y-small\">\u6295\u8cc7\u76ee\u7684\u3067\u8cfc\u5165\u3057\u305f\u7269\u4ef6\u3084\u571f\u5730\u306e\u307f\u306e\u8cfc\u5165\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u307e\u305f\u3001\u4e2d\u53e4\u4f4f\u5b85\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8981\u4ef6\u3082\u6e80\u305f\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u9069\u7528\u3067\u304d\u306a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"border-b\">\n<ul>\n<li>1982 \u5e741\u67081\u65e5\u4ee5\u964d\u306b\u5efa\u3066\u3089\u308c\u305f\u4f4f\u5b85\u3067\u3042\u308b<\/li>\n<li>\u73fe\u5728\u306e\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u9069\u7528\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u4f4f\u5b85\u3082\u3042\u308b\u306e\u3067\u3001\u8cfc\u5165\u3059\u308b\u7269\u4ef6\u304c\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"4\"><span id=\"i-5\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u4f8b<\/span><\/h2>\n<p>\u5b9f\u969b\u306b\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u6761\u4ef6\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5951\u7d04\u3057\u3001\u65b0\u7bc9\u306e\u9577\u671f\u512a\u826f\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u305f\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u6761\u4ef6<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th class=\"rowh\">\u501f\u5165\u91d1\u984d<\/th>\n<td>6,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">\u8fd4\u6e08\u671f\u9593<\/th>\n<td>35\u5e74<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">\u91d1\u5229\uff08\u5168\u671f\u9593\u56fa\u5b9a\u30fb\u5143\u5229\u5747\u7b49\u8fd4\u6e08\uff09<\/th>\n<td>1.865%<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">\u30dc\u30fc\u30ca\u30b9\u8fd4\u6e08<\/th>\n<td>\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">\u7269\u4ef6\u7a2e\u5225<\/th>\n<td>\u65b0\u7bc9<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">\u4f4f\u5b85\u306e\u7a2e\u985e<\/th>\n<td>\u9577\u671f\u512a\u826f\u4f4f\u5b85<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">\u6276\u990a\u5bb6\u65cf<\/th>\n<td>\u5b502\u4eba\uff08\u59bb\u306f\u5171\u50cd\u304d\u3067\u6276\u990a\u304b\u3089\u5916\u308c\u3066\u3044\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">\u5e74\u53ce<\/th>\n<td>600\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u6761\u4ef6\u3067\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u6bce\u5e74\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u984d\u306f\u4ee5\u4e0b\u306e\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th class=\"rowh\">1\u5e74\u76ee(2023\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">2\u5e74\u76ee(2024\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">3\u5e74\u76ee(2025\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">4\u5e74\u76ee(2026\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">5\u5e74\u76ee(2027\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">6\u5e74\u76ee(2028\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">7\u5e74\u76ee(2029\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">8\u5e74\u76ee(2030\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">9\u5e74\u76ee(2031\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">10\u5e74\u76ee(2032\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">11\u5e74\u76ee(2033\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">12\u5e74\u76ee(2034\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th class=\"rowh\">13\u5e74\u76ee(2035\u5e74)<\/th>\n<td>24.61\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3088\u3063\u3066\u300113\u5e74\u9593\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u984d\u306f320\u4e07\u5186\u3068\u306a\u308a\u307e\u3059<\/p>\n<h2 id=\"5\"><span id=\"i-6\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u5165\u624b\u5148<\/span><\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306f\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u7533\u8acb\u3067\u304d\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u306b\u3055\u307e\u3056\u307e\u306a\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5fc5\u8981\u66f8\u985e\u3068\u5165\u624b\u5148\u3092\u4e0b\u8a18\u306e\u8868\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"50%\">\u5fc5\u8981\u66f8\u985e<\/th>\n<th width=\"50%\">\u5165\u624b\u65b9\u6cd5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u78ba\u5b9a\u7533\u544a\u66f8<\/td>\n<td>\u7a0e\u52d9\u7f72\u3082\u3057\u304f\u306f<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306eHP<\/a><\/td>\n<\/tr>\n<tr>\n<td>\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/td>\n<td>\u7a0e\u52d9\u7f72\u3082\u3057\u304f\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2019\/b\/03\/order4\/3-4_30.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306eHP<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/td>\n<td>\u5e02\u753a\u6751\u306e\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/td>\n<td>\u501f\u5165\u5148\u306e\u91d1\u878d\u6a5f\u95a2\u3088\u308a\u9001\u4ed8\u3057\u3066\u3082\u3089\u3046<\/td>\n<\/tr>\n<tr>\n<td>\u5efa\u7269\u30fb\u571f\u5730\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/td>\n<td><a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/static\/online_syoumei_annai.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u5c40<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u5efa\u7269\u30fb\u571f\u5730\u306e\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\uff08\u8acb\u8ca0\u5951\u7d04\u66f8\uff09\u306e\u5199\u3057<\/td>\n<td>\u4e0d\u52d5\u7523\u4f1a\u793e<\/td>\n<\/tr>\n<tr>\n<td>\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\uff09<\/td>\n<td>\u52e4\u52d9\u5148<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u66f8\u985e\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u3001\u53d6\u5f97\u307e\u3067\u306b\u6570\u65e5\u304b\u3089\u6570\u9031\u9593\u7a0b\u5ea6\u304b\u304b\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3001\u4f59\u88d5\u3092\u6301\u3063\u3066\u6e96\u5099\u3092\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"i-7\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u9069\u7528\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u9808<\/span><\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001<b><span class=\"marker-y-small\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u9808\u3067\u3059\u3002<\/span><\/b><\/p>\n<p>\u516c\u52d9\u54e1\u3084\u4f1a\u793e\u54e1\u306e\u65b9\u306b\u3064\u3044\u3066\u306f\u300c\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u7533\u8acb\u3067\u304d\u306a\u3044\u306e\u304b\u300d\u3068\u8003\u3048\u308b\u65b9\u304c\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001<b><span class=\"marker-y-small\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u96641\u5e74\u76ee\u306f\u5e74\u672b\u8abf\u6574\u3067\u7533\u8acb\u3067\u304d\u306a\u3044<\/span><\/b>\u306e\u3067\u3001\u5fc5\u305a\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><b><span 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