{"id":2569,"date":"2020-12-02T14:37:30","date_gmt":"2020-12-02T05:37:30","guid":{"rendered":"https:\/\/www.dannetsu-takumi.com\/contents\/?post_type=column&#038;p=2569"},"modified":"2025-02-22T17:05:20","modified_gmt":"2025-02-22T08:05:20","slug":"roan_genzei","status":"publish","type":"column","link":"https:\/\/www.dannetsu-takumi.com\/contents\/column\/roan_genzei\/","title":{"rendered":"\u65ad\u71b1\u30ea\u30d5\u30a9\u30fc\u30e0\u3067\u6240\u5f97\u7a0e\u6e1b\u7a0e\uff01\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3010\u30ed\u30fc\u30f3\u578b\u6e1b\u7a0e\u3011"},"content":{"rendered":"<p>\u4eca\u56de\u306f\u65ad\u71b1\u30ea\u30d5\u30a9\u30fc\u30e0\u3067\u306e\u6240\u5f97\u7a0e\u306e\u6e1b\u7a0e(\u30ed\u30fc\u30f3\u578b\u6e1b\u7a0e)\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u56fd\u306f<span style=\"font-weight:bold;\">\u300c\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u300d<\/span>\u3068\u3057\u3066\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u7b49\u3092\u5229\u7528\u3057\u3066\u7701\u30a8\u30cd\u6539\u4fee\u3092\u884c\u3063\u305f\u4eba\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u3092\u6e1b\u7a0e\u3059\u308b\u65bd\u7b56\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u304a\u5f97\u306b\u65ad\u71b1\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u5b9f\u65bd\u3057\u307e\u3057\u3087\u3046\uff01<\/p>\n<div style=\"background-color:#F3EDDC; padding: 20px;\">\n<span style=\"font-size: 13px;\">\u203b\u7701\u30a8\u30cd\u6539\u4fee\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u6e1b\u7a0e\u306b\u306f\u3001\u300c\u30ed\u30fc\u30f3\u578b\u6e1b\u7a0e\u300d\u300c\u30ea\u30d5\u30a9\u30fc\u30e0\u4fc3\u9032\u6e1b\u7a0e\u300d2\u7a2e\u985e\u306e\u6e1b\u7a0e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 13px;\">\u30ed\u30fc\u30f3\u578b\u6e1b\u7a0e\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u501f\u308a\u5165\u308c\u3092\u884c\u306a\u3063\u3066\u3044\u308b\u4eba\u304c\u5229\u7528\u3067\u304d\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u4fc3\u9032\u7a0e\u5236\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305a\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 13px;\">\u3053\u306e\u30da\u30fc\u30b8\u3067\u306f\u30ed\u30fc\u30f3\u578b\u6e1b\u7a0e\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002(\u30ea\u30d5\u30a9\u30fc\u30e0\u4fc3\u9032\u7a0e\u5236\u306f<a href=\"https:\/\/www.dannetsu-takumi.com\/contents\/column\/reformgenzei_toushi\/\">\u3053\u3061\u3089<\/a>)<\/span>\n<\/div>\n<p>&nbsp;<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u6e1b\u7a0e\u984d\u306f\u3069\u306e\u304f\u3089\u3044\uff1f<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">2<\/span> \u7533\u8acb\u306b\u95a2\u3059\u308b\u6761\u4ef6<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">3<\/span> \u5bfe\u8c61\u3068\u306a\u308b\u5de5\u4e8b<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">4<\/span> \u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_1\">5<\/span> \u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u6e1b\u7a0e\u984d\u306f\u3069\u306e\u304f\u3089\u3044\uff1f<\/span><\/h2>\n<p>\u300c\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u300d\u3092\u6d3b\u7528\u3059\u308c\u3070\u3001<span style=\"font-weight:bold;\">10\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u63a7\u9664<\/span>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u5de5\u4e8b\u8cbb\u7528\u306e<span style=\"font-weight:bold;\">\u5e74\u672b\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306e0.7%<\/span>\u304c\u6e1b\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u7a0e\u984d\u306e\u4e0a\u9650\u306f\u3001\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b\u306e\u4e0a\u9650\u984d\u306f<span style=\"font-weight:bold;\">140\u4e07\u5186<\/span>\u3001\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b\u3068\u7701\u30a8\u30cd\u6539\u4fee\u4ee5\u5916\u306e\u5de5\u4e8b\u3092\u8db3\u3057\u305f\u4e0a\u9650\u984d\u306f<span style=\"font-weight:bold;\">2000\u4e07\u5186<\/span>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-2\">\u7533\u8acb\u306b\u95a2\u3059\u308b\u6761\u4ef6<\/span><\/h2>\n<p><img loading=\"lazy\" src=\"https:\/\/www.dannetsu-takumi.com\/contents\/wp-content\/uploads\/2020\/12\/P1022355_.jpeg\" alt=\"\" width=\"1200\" height=\"900\" class=\"aligncenter size-full wp-image-2949\" \/><\/p>\n<ul>\n<li>\u201d\u5de5\u4e8b\u8cbb-\u88dc\u52a9\u91d1\u201d\u304c100\u4e07\u5186\u4ee5\u4e0a<\/li>\n<li>\u5de5\u4e8b\u5b8c\u4e86\u65e5\u304b\u30896\u30ab\u6708\u4ee5\u5185\u306b\u5c45\u4f4f<\/li>\n<li>\u81ea\u3089\u6240\u6709\u3057\u4f4f\u3093\u3067\u3044\u308b\u4f4f\u5b85<\/li>\n<li>\u4f4f\u5b85\u306e\u5e8a\u9762\u7a4d\u306e1\/2\u4ee5\u4e0a\u304c\u5c45\u4f4f\u7528\u306e\u7a7a\u9593<\/li>\n<li>\u6539\u4fee\u5f8c\u306e\u5e8a\u9762\u7a4d\u304c50\u33a1\u4ee5\u4e0a<\/li>\n<li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c3000\u4e07\u5186\u4ee5\u4e0b<\/li>\n<\/ul>\n<p>&nbsp;<br \/>\n\u3068\u3044\u3063\u305f\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u65bd\u3059\u308b\u5de5\u4e8b\u304c\u6761\u4ef6\u3092\u6e80\u305f\u3059\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"i-3\">\u5bfe\u8c61\u3068\u306a\u308b\u5de5\u4e8b<\/span><\/h2>\n<p><img loading=\"lazy\" src=\"https:\/\/www.dannetsu-takumi.com\/contents\/wp-content\/uploads\/2020\/12\/6550619e0120bbfdf6236b917b4d464d.jpeg\" alt=\"\" width=\"1200\" height=\"900\" class=\"alignnone size-full wp-image-4007\" \/><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1217.htm\">\u56fd\u7a0e\u5e81\u306eHP<\/a>\u3092\u53c2\u7167\u3057\u307e\u3059\u3068\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5de5\u4e8b\u306b\u3064\u3044\u3066\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8a18\u8ff0\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u7701\u30a8\u30cd\u6539\u4fee\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u300d\u3067<span style=\"font-weight:bold;\">\u6e1b\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u306b\u5fc5\u305a\u5fc5\u8981\u306a\u306e\u306f\u5c45\u5ba4\u306e\u7a93\u306e\u65ad\u71b1\u6539\u4fee<\/span>\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u5185\u7a93\u306e\u53d6\u308a\u4ed8\u3051\u3084\u9ad8\u6027\u80fd\u306a\u7a93\u3078\u306e\u4ea4\u63db\u306a\u3069\u3067\u3001\u5168\u3066\u306e\u5c45\u5ba4\u3067\u6539\u4fee\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u3082\u3057\u7a93\u3068\u5408\u308f\u305b\u3066<a href=\"https:\/\/www.dannetsu-takumi.com\/plan\/\">\u5e8a\u30fb\u5929\u4e95\u30fb\u58c1\u306e\u65ad\u71b1\u6539\u4fee<\/a>\u3082\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u3061\u3089\u3082\u5bfe\u8c61\u306e\u7701\u30a8\u30cd\u30ea\u30d5\u30a9\u30fc\u30e0\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u6539\u4fee\u5f8c\u306e\u4f4f\u5b85\u304c\u3001<\/p>\n<ul>\n<li>\u5e73\u621028\u5e74\u57fa\u6e96\u76f8\u5f53\u4ee5\u4e0a\u306e\u7701\u30a8\u30cd\u6027\u80fd<\/li>\n<li>\u4f4f\u5b85\u306e\u65ad\u71b1\u7b49\u6027\u80fd\u7b49\u7d1a\u306e\u4e00\u6bb5\u4ee5\u4e0a\u5411\u4e0a<\/li>\n<li>\u65ad\u71b1\u7b49\u6027\u80fd\u7b49\u7d1a4\u53c8\u306f\u4e00\u6b21\u30a8\u30cd\u30eb\u30ae\u30fc\u6d88\u8cbb\u91cf\u7b49\u7d1a4\u4ee5\u4e0a\u304b\u3064\u65ad\u71b1\u7b49\u6027\u80fd\u7b49\u7d1a3<\/li>\n<\/ul>\n<p>&nbsp;<br \/>\n\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u90e8\u5206\u7684\u306a\u7a93\u306e\u6539\u4fee\u3060\u3051\u3067\u3082\u6e1b\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3053\u308c\u3089\u306e\u8a3c\u660e\u306b\u306f\u3001\u56fd\u571f\u4ea4\u901a\u7701\u6307\u5b9a\u306e\u6027\u80fd\u8a55\u4fa1\u6a5f\u95a2\u306b\u4f9d\u983c\u3092\u3057\u3066<span style=\"font-weight:bold;\">\u300c\u4f4f\u5b85\u6027\u80fd\u8a55\u4fa1\u66f8\u300d\u307e\u305f\u306f\u300c\u9577\u671f\u512a\u826f\u4f4f\u5b85\u306e\u8a8d\u5b9a\u901a\u77e5\u66f8\u300d<\/span>\u3068\u3044\u3046\u66f8\u985e\u3092\u5225\u9014\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-4\">\u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/h2>\n<ul>\n<li>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/li>\n<li>\u5897\u6539\u7bc9\u7b49\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/li>\n<li>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306a\u3069<\/li>\n<li>\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u306a\u3069<\/li>\n<li>\u88dc\u52a9\u91d1\u6c7a\u5b9a\u901a\u77e5\u66f8\u306a\u3069<\/li>\n<li>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u306a\u3069<\/li>\n<li>\u5897\u6539\u7bc9\u7b49\u5de5\u4e8b\u8a3c\u660e\u66f8<\/li>\n<li>\u9577\u671f\u512a\u826f\u4f4f\u5b85\u5efa\u7bc9\u7b49\u8a08\u753b\u306e\u8a8d\u5b9a\u901a\u77e5\u66f8\u306e\u5199\u3057<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7d66\u4e0e\u6240\u5f97\u8005\uff09<\/li>\n<li>\u672c\u4eba\u78ba\u8a8d\u7528\u66f8\u985e\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u30fb\u904b\u8ee2\u514d\u8a31\u8a3c\u30fb\u30d1\u30b9\u30dd\u30fc\u30c8\u306a\u3069\uff09<\/li>\n<\/ul>\n<p>\u7533\u8acb(\u78ba\u5b9a\u7533\u544a)\u306b\u306f\u4e3b\u306b\u4e0a\u8a18\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7528\u610f\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u66f8\u985e\u3084\u4e0a\u8a18\u306e\u4ee3\u308f\u308a\u3068\u3067\u304d\u308b\u66f8\u985e\u304c\u3042\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1217.htm\">\u56fd\u7a0e\u5e81\u306eHP<\/a>\u3092\u53c2\u7167\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u6ce8\u610f\u3057\u3066\u304a\u3044\u305f\u65b9\u304c\u3044\u3044\u306e\u306f\u3001<span style=\"font-weight:bold;\">\u5897\u6539\u7bc9\u7b49\u5de5\u4e8b\u8a3c\u660e\u66f8<\/span>\u3067\u3059\u3002<\/p>\n<p>\u5897\u6539\u7bc9\u7b49\u5de5\u4e8b\u8a3c\u660e\u66f8\u306f\u5efa\u7bc9\u58eb\u4e8b\u52d9\u6240\u306b\u6240\u5c5e\u3059\u308b\u5efa\u7bc9\u58eb\u304c\u767a\u884c\u3059\u308b\u3082\u306e\u3067\u3001\u516c\u7684\u306b\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u8a3c\u660e\u3059\u308b\u5834\u5408\u306b\u306f\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f5c\u6210\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u4f59\u88d5\u3092\u6301\u3063\u3066\u696d\u8005\u306b\u4f9d\u983c\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001<span 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