{"id":1226,"date":"2016-08-31T17:00:46","date_gmt":"2016-08-31T08:00:46","guid":{"rendered":"https:\/\/asagi-tax.com\/setsuzeinoki\/?p=1226"},"modified":"2020-04-16T13:10:12","modified_gmt":"2020-04-16T04:10:12","slug":"dividend-of-stock","status":"publish","type":"post","link":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/dividend-of-stock-1226","title":{"rendered":"\u914d\u5f53\u3068\u306f\uff1f\u7d4c\u55b6\u8005\u304c\u682a\u306e\u914d\u5f53\u3092\u884c\u30465\u3064\u306estep\u3068\u7bc0\u7a0e\u65b9\u6cd5"},"content":{"rendered":"<p>\u81ea\u3089\u8d77\u696d\u3057\u305f\u6cd5\u4eba\u4f1a\u793e\u304c\u5b89\u5b9a\u3057\u305f\u306e\u3067\u682a\u306e\u914d\u5f53\u3092\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u3078\u3002\u3044\u3064\u3001\u3044\u304f\u3089\u914d\u5f53\u3057\u305f\u3089\u3044\u3044\u306e\u304b\u60a9\u307e\u3057\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u682a\u4e3b\u914d\u5f53\u306b\u8208\u5473\u306e\u3042\u308b\u65b9\u3001\u7279\u306b\u975e\u4e0a\u5834\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u304a\u6301\u3061\u306e\u65b9\u306b\u304a\u52e7\u3081\u306e\u8a18\u4e8b\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<!--more--><\/p>\n<h2>\u00a01.\u914d\u5f53\u91d1\u3068\u306f\uff1f<\/h2>\n<p>\u914d\u5f53\u3068\u306f\u6cd5\u4eba\u4f1a\u793e\u304c\u4eca\u307e\u3067\u7a3c\u3044\u3067\u5185\u90e8\u7559\u4fdd\u3057\u3066\u3044\u305f\u7a4d\u7acb\u5229\u76ca\u3092\u682a\u4e3b\u306b\u9084\u5143\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u682a\u4e3b\u306f\uff08\u81ea\u5206\u306e\u6301\u3061\u682a\u6570\u00d7\uff11\u682a\u5f53\u305f\u308a\u306e\u91d1\u984d\uff09\u304c\u914d\u5f53\u6240\u5f97\u3068\u3057\u3066\u305d\u306e\u5e74\u306e\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u914d\u5f53\u3068\u306f\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u7e70\u8d8a\u5229\u76ca\u4f59\u5270\u91d1\u90e8\u5206\u306e\u7a4d\u7acb\u90e8\u5206\u3092\u914d\u5f53\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u914d\u5f53\u3092\u884c\u3046\u3068\u3044\u3046\u3053\u3068\u306f\u7d14\u8cc7\u7523\u306e\u7a4d\u7acb\u5229\u76ca\u3068\u8cc7\u7523\u306e\u73fe\u9810\u91d1\u304c\u6e1b\u308b\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u3001\u682a\u306e\u914d\u5f53\u91d1\u3092\u51fa\u3057\u305f\u305f\u3081\u306b\u4e8b\u696d\u306b\u5f71\u97ff\u304c\u51fa\u3066\u3057\u307e\u3063\u305f\u3001\u306a\u3093\u3066\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6c17\u3092\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1227\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/1f0ed2e006c5b0072023d3255098c19c.png\" alt=\"\u8cb8\u501f\u5bfe\u7167\u8868\" width=\"765\" height=\"562\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/1f0ed2e006c5b0072023d3255098c19c.png 765w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/1f0ed2e006c5b0072023d3255098c19c-300x220.png 300w\" sizes=\"(max-width: 765px) 100vw, 765px\" \/>\u00a02.\u682a\u914d\u5f53\u306e\u6d41\u308c<\/h2>\n<p>\u65e9\u901f\u3001\u5177\u4f53\u4f8b\u3092\u3082\u3068\u306b\u6d41\u308c\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1260\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/3f1bf112f4ba1e843e649fa35d7ef84c.png\" alt=\"\u682a\u914d\u5f53\u306e\u6d41\u308c-\" width=\"1017\" height=\"641\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/3f1bf112f4ba1e843e649fa35d7ef84c.png 1017w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/3f1bf112f4ba1e843e649fa35d7ef84c-300x189.png 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/3f1bf112f4ba1e843e649fa35d7ef84c-768x484.png 768w\" sizes=\"(max-width: 1017px) 100vw, 1017px\" \/><\/p>\n<h3><strong>Step0\u682a\u914d\u5f53\u306e\u691c\u8a0e<\/strong><\/h3>\n<ol>\n<li>\u00a0\u682a\u4e3b\u306b\u5bfe\u3059\u308b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306f\u4f1a\u793e\u6cd5\u7b2c458\u6761\u300c\u682a\u5f0f\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u984d\u304c\u4e09\u767e\u4e07\u5186\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u9069\u7528\u3057\u306a\u3044\u3002\u300d\u306b\u3088\u308a\u7d14\u8cc7\u7523\u984d\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n<li>\u682a\u306e\u914d\u5f53\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3002\u4f1a\u793e\u3092\u7acb\u3061\u4e0a\u3052\u305f\u969b\u306b\u51fa\u8cc7\u3057\u3066\u304f\u308c\u305f\u682a\u4e3b\u3092\u59cb\u3081\u3001\u73fe\u5728\u306e\u4f1a\u793e\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u682a\u3092\u4fdd\u6709\u3057\u3066\u304f\u308c\u3066\u3044\u308b\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u611f\u8b1d\u306e\u610f\u5473\u3092\u8fbc\u3081\u3066\u51fa\u8cc7\u3059\u308b\u5834\u5408\u304c\u591a\u3044\u3002\u307e\u305f\u3001\u5275\u696d\u25cb\u25cb\u5468\u5e74\u8a18\u5ff5\u3067\u914d\u5f53\u91d1\u3092\u51fa\u3059\u5834\u5408\u3082\u591a\u3044\u3002<\/li>\n<li>\u91d1\u984d\u306e\u691c\u8a0e\u3002\u4e00\u6642\u7684\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u8003\u3048\u308b\u3002<\/li>\n<li>\u652f\u6255\u3044\u306e\u6642\u671f\u306e\u691c\u8a0e\u3002\u6c7a\u7b97\u6642\u306b\u884c\u3046\u304b\u3001\u6c7a\u7b97\u78ba\u5b9a\u5f8c\u306e\u671f\u4e2d\u306b\u884c\u3046\u304b\u3001\u6240\u5f97\u306b\u306a\u308b\u306e\u306f\u4eca\u5e74\u304c\u3044\u3044\u304b\u6765\u5e74\u304c\u3044\u3044\u304b\u7b49\u306e\u691c\u8a0e\u3092\u3059\u308b\u3002<\/li>\n<\/ol>\n<h3><strong>Step1\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac<\/strong><\/h3>\n<ol>\n<li>step0\u306b\u3066\u691c\u8a0e\u3057\u305f\u682a\u306e\u914d\u5f53\u306b\u3064\u3044\u3066\u682a\u4e3b\u7dcf\u4f1a\u3092\u958b\u304d\u3001\u682a\u4e3b\u306e\u627f\u8a8d\u3092\u8cb0\u3046\u3002\u305d\u306e\u969b\u306b\u5b9f\u969b\u306b\u8ab0\u306b\u3044\u304f\u3089\u914d\u5f53\u91d1\u304c\u652f\u6255\u3089\u308f\u308c\u308b\u304b\u5206\u304b\u308a\u3084\u3059\u3044\u660e\u7d30\u3092\u4f5c\u308b\u3068\u3044\u3044\u3002<\/li>\n<li>\u8b70\u4e8b\u9332\u3092\u4f5c\u6210\u3059\u308b\u3002<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1262 aligncenter\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/19178e1da94b479a58fbaf5fbfe03b7f.png\" alt=\"\u81e8\u6642\u682a\u4e3b\u7dcf\u4f1a1\" width=\"623\" height=\"848\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/19178e1da94b479a58fbaf5fbfe03b7f.png 623w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/19178e1da94b479a58fbaf5fbfe03b7f-220x300.png 220w\" sizes=\"(max-width: 623px) 100vw, 623px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1261 aligncenter\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/ac3d4332806683b8392f320efb0cb6f8.png\" alt=\"\u81e8\u6642\u682a\u4e3b\u7dcf\u4f1a2\" width=\"646\" height=\"800\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/ac3d4332806683b8392f320efb0cb6f8.png 646w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/ac3d4332806683b8392f320efb0cb6f8-242x300.png 242w\" sizes=\"(max-width: 646px) 100vw, 646px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1266\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/21afdaefb7eed875a09ba0b793fde659.png\" alt=\"\u652f\u6255\u660e\u7d30\u66f8\" width=\"804\" height=\"377\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/21afdaefb7eed875a09ba0b793fde659.png 804w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/21afdaefb7eed875a09ba0b793fde659-300x141.png 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/21afdaefb7eed875a09ba0b793fde659-768x360.png 768w\" sizes=\"(max-width: 804px) 100vw, 804px\" \/><\/p>\n<h3><strong>Step2\u53d6\u7de0\u5f79\u4f1a\u306e\u958b\u50ac<\/strong><\/h3>\n<ol>\n<li>\u00a0step0\u306b\u3066\u691c\u8a0e\u3057\u305f\u682a\u306e\u914d\u5f53\u306b\u3064\u3044\u3066\u53d6\u7de0\u5f79\u4f1a\u3092\u958b\u304d\u3001\u53d6\u7de0\u5f79\u306e\u627f\u8a8d\u3092\u8cb0\u3046\u3002\u305d\u306e\u969b\u306b\u5b9f\u969b\u306b\u8ab0\u306b\u3044\u304f\u3089\u914d\u5f53\u91d1\u304c\u652f\u6255\u3089\u308f\u308c\u308b\u304b\u5206\u304b\u308a\u3084\u3059\u3044\u660e\u7d30\u3092\u4f5c\u308b\u3068\u3044\u3044\u3002<\/li>\n<li>\u8b70\u4e8b\u9332\u3092\u4f5c\u6210\u3059\u308b\u3002<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2410\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/c4fc4cdf093ac94c7e42bf15b5a352bb.jpg\" alt=\"\" width=\"1653\" height=\"2338\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/c4fc4cdf093ac94c7e42bf15b5a352bb.jpg 1653w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/c4fc4cdf093ac94c7e42bf15b5a352bb-212x300.jpg 212w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/c4fc4cdf093ac94c7e42bf15b5a352bb-768x1086.jpg 768w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/c4fc4cdf093ac94c7e42bf15b5a352bb-724x1024.jpg 724w\" sizes=\"(max-width: 1653px) 100vw, 1653px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Step3\u652f\u6255\u8abf\u66f8\u306e\u4f5c\u6210<\/strong><\/h3>\n<p>1.\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306b\u300c\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\u300d\u3068\u300c\u652f\u6255\u8abf\u66f8\u300d\u3092\u300c\u652f\u6255\u78ba\u5b9a\u65e5\u307e\u305f\u306f\u652f\u6255\u3063\u305f\u65e5\u304b\u3089\u4e00\u304b\u6708\u4ee5\u5185\u300d\u306b\u63d0\u51fa\u3059\u308b\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100023.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100023.htm<\/a><\/p>\n<ul>\n<li>\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\uff1a\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\u3068\u4f1a\u793e\u63a7\u7528\u306b2\u90e8\u4f5c\u6210\u3059\u308b\u3002<\/li>\n<li>\u652f\u6255\u8abf\u66f8\uff1a\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\u3068\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u3082\u306e\u7528\u306b2\u90e8\u4f5c\u6210\u3059\u308b\u3002<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1268\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/78e892b0c67c4c34973ed24629259f8e-1.png\" alt=\"\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\" width=\"984\" height=\"696\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/78e892b0c67c4c34973ed24629259f8e-1.png 984w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/78e892b0c67c4c34973ed24629259f8e-1-300x212.png 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/78e892b0c67c4c34973ed24629259f8e-1-768x543.png 768w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/78e892b0c67c4c34973ed24629259f8e-1-304x214.png 304w\" sizes=\"(max-width: 984px) 100vw, 984px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1232\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/644aa76268094e97e21d9a1cf7df0704.png\" alt=\"\u652f\u6255\u8abf\u66f8\" width=\"1138\" height=\"806\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/644aa76268094e97e21d9a1cf7df0704.png 1138w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/644aa76268094e97e21d9a1cf7df0704-300x212.png 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/644aa76268094e97e21d9a1cf7df0704-768x544.png 768w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/644aa76268094e97e21d9a1cf7df0704-1024x725.png 1024w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/644aa76268094e97e21d9a1cf7df0704-304x214.png 304w\" sizes=\"(max-width: 1138px) 100vw, 1138px\" \/><\/p>\n<h3><strong>Step4\u682a\u914d\u5f53\u306e\u632f\u8fbc<\/strong><\/h3>\n<p>1.\u682a\u4e3b\u306b\u914d\u5f53\u91d1\u3092\u652f\u6255\u3046\u3002\uff08*\u6e90\u6cc9\u7a0e\u3092\u5f15\u3044\u305f\u91d1\u984d\u3092\u652f\u6255\u3046\uff09\u682a\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044\u65b9\u6cd5\u306f\u4e0a\u5834\u682a\u4ee5\u5916\u3060\u3068\u6307\u5b9a\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u3080\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4e0a\u5834\u682a\u306e\u5834\u5408\u306f\u4ee5\u4e0b\u306e4\u3064\u306e\u624b\u6bb5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u90f5\u4fbf\u632f\u66ff\u652f\u6255\u901a\u77e5\u66f8\u3092\u767a\u884c\u3057\u3066\u682a\u4e3b\u306b\u9001\u308b<\/li>\n<li>\u6307\u5b9a\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u3080<\/li>\n<li>\u682a\u5f0f\u6570\u6bd4\u4f8b\u914d\u5206\u65b9\u5f0f<\/li>\n<li>\u767b\u9332\u914d\u5f53\u91d1\u53d7\u9818\u53e3\u5ea7\u65b9\u5f0f<\/li>\n<\/ul>\n<p>2.\u652f\u6255\u8abf\u66f8\u3092\u682a\u4e3b\u306b\u9001\u4ed8\u3059\u308b\u3002<\/p>\n<h3><strong>Step5\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u3092\u884c\u3046<\/strong><\/h3>\n<p>1.\u682a\u4e3b\u306b\u914d\u5f53\u91d1\u3092\u652f\u6255\u3063\u305f\u7fcc\u6708\u306e\uff11\uff10\u65e5\u307e\u3067\u306b\u300c\u914d\u5f53\u7b49\u306e\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\u300d\u306b\u3066step3\u306b\u3066\u5929\u5f15\u304d\u3057\u305f\u6e90\u6cc9\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/shotoku\/gensen\/080623\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/law\/jimu-unei\/shotoku\/gensen\/080623\/pdf\/02.pdf<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1233\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/e960a0b8f712cb43270d559ba5b5616e.png\" alt=\"\u7d0d\u4ed8\u66f8\" width=\"1200\" height=\"633\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/e960a0b8f712cb43270d559ba5b5616e.png 1200w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/e960a0b8f712cb43270d559ba5b5616e-300x158.png 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/e960a0b8f712cb43270d559ba5b5616e-768x405.png 768w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/e960a0b8f712cb43270d559ba5b5616e-1024x540.png 1024w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2>3.\u914d\u5f53\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h2>\n<p>1\u306estep4\u3067\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3057\u305f\u304c\u3001\u914d\u5f53\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-1.\u914d\u5f53\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h3>\n<p>\u914d\u5f53\u6240\u5f97\u306b\u304b\u304b\u308b\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f\u4e0a\u5834\u682a\u5f0f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u306e\u5834\u5408\uff1a\u5e73\u621026\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u5834\u5408\u300115.315\uff05(\u4ed6\u306b\u5730\u65b9\u7a0e5\uff05)\u306e\u7a0e\u7387\u306b\u3088\u308a\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u30fb\u4e0a\u5834\u682a\u5f0f\u7b49\u4ee5\u5916\u306e\u914d\u5f53\u306e\u5834\u5408\uff1a\u5e73\u621025\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u5834\u540820.42\uff05(\u5730\u65b9\u7a0e\u306a\u3057)\u306e\u7a0e\u7387\u306b\u3088\u308a\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u203b\u305d\u308c\u4ee5\u524d\u306f\u7a0e\u7387\u304c\u9055\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2010\/taxanswer\/shotoku\/1330.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2010\/taxanswer\/shotoku\/1330.htm<\/a><\/p>\n<h3>3-2\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u306e\u6709\u7121\u306b\u3088\u308b\u7bc0\u7a0e<\/h3>\n<p>\u914d\u5f53\u6240\u5f97\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306e\u6709\u7121\u306f\u4ee5\u4e0b\u306e3\u30d1\u30bf\u30fc\u30f3\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u30a4.\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3002\uff08\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\uff09<\/strong><\/p>\n<p><strong>\u30ed.\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3002\u7dcf\u5408\u8ab2\u7a0e\u3002<\/strong><\/p>\n<p><strong>\u30cf.\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3002\u5206\u96e2\u8ab2\u7a0e\u3002<\/strong><\/p>\n<p>\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h4><strong>\u30a4.<\/strong><strong>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3002\uff08\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\uff09<\/strong><\/h4>\n<p>\u5e73\u621022\u5e74\u4ee5\u964d\u3001\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5f53\u7b49\u306f\u4e00\u56de\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u3079\u304d\u914d\u5f53\u7b49\u306e\u984d\u3054\u3068\u306b\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30a4-1\uff1a\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u53ca\u3073\u6295\u8cc7\u6cd5\u4eba\u304b\u3089\u306e\u91d1\u92ad\u306e\u5206\u914d\u306e\u5834\u5408\u306f\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u914d\u5f53\u7b49\u306e\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\uff08\u5927\u53e3\u682a\u4e3b\u7b49\u304c\u53d7\u3051\u308b\u5834\u5408\u3092\u9664\u304f\u3002\uff09<\/p>\n<p>\u30a4-2\uff1a\u4e0a\u5834\u682a\u5f0f\u7b49\u53ca\u3073\u6295\u8cc7\u6cd5\u4eba\u4ee5\u5916\u306e\u914d\u5f53\u7b49\u306e\u5834\u5408\u306f\u4e00\u56de\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u914d\u5f53\u7b49\u306e\u91d1\u984d\u304c\u3001\u6b21\u306b\u8a08\u7b97\u3057\u305f\u91d1\u984d\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u260510<\/strong><strong>\u4e07\u5186\u2003\u00d7\u2003\u914d\u5f53\u8a08\u7b97\u671f\u9593\u306e\u6708\u6570(<\/strong><strong>\u6ce8)<\/strong><strong>\u2003\u00f7\u200312<\/strong><\/p>\n<p>(\u6ce8)\u2003\u914d\u5f53\u8a08\u7b97\u671f\u9593\u304c1\u5e74\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u300112\u6708\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u914d\u5f53\u8a08\u7b97\u671f\u9593\u306b1\u6708\u306b\u6e80\u305f\u306a\u3044\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u30011\u6708\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4><strong>\u30ed.<\/strong><strong>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3002\uff08\u7dcf\u5408\u8ab2\u7a0e\uff09<\/strong><\/h4>\n<p>\u7d66\u4e0e\u7b49\u306e\u305d\u306e\u4ed6\u5404\u7a2e\u6240\u5f97\u3068\u5408\u8a08\u3057\u3066\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3057\u305f\u914d\u5f53\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u3082\u306e\u3092\u9664\u304d\u914d\u5f53\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4><strong>\u30cf. <\/strong><strong>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3002\uff08\u5206\u96e2\u8ab2\u7a0e\uff09<\/strong><\/h4>\n<p>\u5e73\u621021\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002(\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u9078\u629e\u3057\u305f\u5834\u5408\u306f\u3001\u914d\u5f53\u6240\u5f97\u306e\u5168\u984d\u3092\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002)<\/p>\n<p>\u30a4\u3001\u30ed\u3001\u30cf\u306e\u3069\u308c\u3092\u9078\u3076\u3068\u7bc0\u7a0e\u306b\u306a\u308b\u304b\u306f\u300c\u4e0a\u5834\u682a\u304b\u975e\u4e0a\u5834\u682a\u304b\u300d\u53c8\u306f\u300c\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u300d\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u682a\u306e\u914d\u5f53\u306f\u3082\u3068\u3082\u306815.315%\u3082\u3057\u304f\u306f20.42%\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u5f15\u304b\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u3092\u898b\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2010\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2010\/taxanswer\/shotoku\/2260.htm<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1234\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/5dbcf5b99c852d1617dd201479f99113.png\" alt=\"\u78ba\u5b9a\u7533\u544a\u66f8B\" width=\"580\" height=\"830\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/5dbcf5b99c852d1617dd201479f99113.png 580w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/5dbcf5b99c852d1617dd201479f99113-210x300.png 210w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1235\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/5aeacf30ee873d12042827c612839f72.png\" alt=\"\u6240\u5f97\u7a0e\u8a08\u7b97\" width=\"1000\" height=\"622\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/5aeacf30ee873d12042827c612839f72.png 1000w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/5aeacf30ee873d12042827c612839f72-300x187.png 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2016\/08\/5aeacf30ee873d12042827c612839f72-768x478.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" 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