{"id":1939,"date":"2018-08-03T13:01:33","date_gmt":"2018-08-03T04:01:33","guid":{"rendered":"https:\/\/asagi-tax.com\/setsuzeinoki\/?p=1939"},"modified":"2018-08-07T16:58:49","modified_gmt":"2018-08-07T07:58:49","slug":"estate-management","status":"publish","type":"post","link":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/estate-management-1939","title":{"rendered":"\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u65b9\u5fc5\u898b\uff01\u4e0d\u52d5\u7523\u3092\u6cd5\u4eba\u3067\u7ba1\u7406\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8"},"content":{"rendered":"<p>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u65b9\u3067\u526f\u696d\u3068\u3057\u3066\u500b\u4eba\u3067\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3057\u305f\u308a\u3001\u89aa\u304b\u3089\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3092\u6709\u52b9\u6d3b\u7528\u3057\u3066\u5bb6\u8cc3\u53ce\u5165\u3092\u5f97\u305f\u3044\u82e5\u3057\u304f\u306f\u5f97\u3066\u3044\u308b\u65b9\u3001\u4e00\u4f53\u3069\u306e\u304f\u3089\u3044\u306e\u7a0e\u91d1\u304c\u639b\u304b\u308b\u306e\u304b\u77e5\u3063\u3066\u3044\u307e\u3059\u304b\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u5bb6\u8cc3\u53ce\u5165\u306b\u639b\u304b\u308b\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306a\u3069\u306f\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7d66\u4e0e\u3068\u306f\u9055\u3044\u5929\u5f15\u304d\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u81ea\u5206\u3067\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u3001\u7d0d\u7a0e\u307e\u3067\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u524d\u3082\u3063\u3066\u77e5\u3063\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3001\u5bb6\u8cc3\u53ce\u5165\u306f\u5165\u3063\u3066\u304d\u305f\u304c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u6240\u5f97\u7a0e\u3001\u4f4f\u6c11\u7a0e\u306a\u3069\u601d\u3044\u3082\u3088\u3089\u306a\u3044\u7a0e\u91d1\u306e\u8ca0\u62c5\u5897\u306b\u300c\u3053\u3093\u306a\u306f\u305a\u3067\u306f\u2026\u300d\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u3093\u306a\u6642\u306b\u306f\u300c\u3069\u3046\u306b\u304b\u5c11\u3057\u3067\u3082\u7bc0\u7a0e\u3067\u304d\u306a\u3044\u304b\u300d\u3068\u8003\u3048\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3088\u304f\u300c\u3082\u3046\u304b\u308a\u3059\u304e\u305f\u3089\u6cd5\u4eba\u5316\u3059\u308b\u3068\u7bc0\u7a0e\u306b\u306a\u308b\u300d\u306a\u3093\u3066\u8a71\u3092\u805e\u3044\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3002\u3057\u304b\u3057\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u767a\u751f\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u4e0d\u52d5\u7523\u306e\u4e8b\u696d\u3092\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u3084\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3067\u7d39\u4ecb\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><!--more--><\/p>\n<h2>\u2160\u3000\u4e0d\u52d5\u7523\u306e\u6240\u6709\u3084\u5bb6\u8cc3\u53ce\u5165\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e<\/h2>\n<p>\u307e\u305a\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u304c\u639b\u304b\u308b\u304b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046<\/p>\n<h3><u>1.<\/u><u>\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u304b\u304b\u308b\u7a0e\u91d1<\/u><\/h3>\n<h4>1-1\u3000\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e<\/h4>\n<p>\u6bce\u5e741\u67081\u65e5\u306b\u6240\u6709\u3059\u308b\u6240\u6709\u8005\u306b\u5bfe\u3057\u3066\u5e02\u753a\u6751\uff08\u6771\u4eac23\u533a\u5185\u306f\u90fd\uff09\u304c\u8ab2\u7a0e\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7387\u306f\u8ab2\u7a0e\u6a19\u6e96\uff08\u571f\u5730\u3084\u5efa\u7269\u306e\u8a55\u4fa1\u984d\u3064\u307e\u308a\u4fa1\u5024\uff09\u306b\u5bfe\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e1.4\uff05\u3001\u90fd\u5e02\u8a08\u753b\u7a0e0.3\uff05\uff08\u5408\u8a081.7\uff05\uff09\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u6bce\u5e744\u6708\u30017\u6708\u300112\u6708\u30012\u6708\u306b\u5408\u308f\u305b\u3066\u4e0d\u52d5\u7523\u304c\u3042\u308b\u5e02\u753a\u6751\uff08\u6771\u4eac23\u533a\u5185\u306f\u90fd\uff09\u306b\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u203b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u306f4\u6708\u9803\u306b\u5c4a\u304d\u307e\u3059\u3002<\/p>\n<h3><u>2.<\/u><u>\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u5bb6\u8cc3\u53ce\u5165\u3092\u5f97\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u304b\u304b\u308b\u7a0e\u91d1<\/u><\/h3>\n<h4>2-1\u3000\u6240\u5f97\u7a0e<\/h4>\n<p>\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u89aa\u65cf\u82e5\u3057\u304f\u306f\u7b2c\u4e09\u8005\u306b\u8cc3\u8cb8\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u53d7\u3051\u53d6\u308b\u5bb6\u8cc3\u3068\u639b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\uff08\u6240\u5f97\uff09\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059<\/p>\n<p>\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u306e\u8a08\u7b97\u904e\u7a0b\u3068\u3057\u3066\u306f\u3001\u5e74\u53ce\u7b49\u306e\u300e\u53ce\u5165\u91d1\u984d\u7b49\u300f\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u6b21\u306b\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3068\u3057\u3066\u300e\u6240\u5f97\u91d1\u984d\u300f\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u305d\u306e\u3042\u3068\u500b\u4eba\u3054\u3068\u3067\u7570\u306a\u308a\u307e\u3059\u304c\u793e\u4f1a\u4fdd\u967a\u3084\u533b\u8005\u306b\u639b\u304b\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u304b\u304b\u3063\u305f\u533b\u7642\u8cbb\u3001\u751f\u547d\u4fdd\u967a\u306a\u3069\u652f\u6255\u3063\u305f\u7d4c\u8cbb\u7b49\u306e\u300e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u91d1\u984d\u300f\u3092\u5dee\u3057\u5f15\u3044\u3066\u300e\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u300f\uff08\u3053\u306e\u6570\u5b57\u306b\u7a0e\u7387\u3092\u304b\u3051\u307e\u3059\uff09\u3092\u8a08\u7b97\u3057\u3066\u7d0d\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u8a08\u7b97\u904e\u7a0b\u3067\u51fa\u3066\u304f\u308b\u6240\u5f97\u3068\u306f\u4f55\u304b\u3092\u5148\u306b\u898b\u3066\u3001\u6240\u5f97\u7a0e\u7387\u3092\u78ba\u8a8d\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u7d0d\u7a0e\u5148\u306f\u56fd\u306b\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u304a\u4f4f\u307e\u3044\uff08\u82e5\u3057\u304f\u306f\u5c45\u6240\uff09\u306e\u7a0e\u52d9\u7f72\u3067\u3059<\/p>\n<h5>2-1-1\u3000\u7d66\u4e0e\u6240\u5f97\u3068\u306f<\/h5>\n<p>\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u5e74\u53ce\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3068\u3044\u3063\u3066\u6c7a\u3081\u3089\u308c\u305f\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3092\u7d66\u4e0e\u6240\u5f97\u3068\u8a00\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306b\u5f93\u3063\u3066\u5e74\u53ce\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u3066\u7d66\u4e0e\u6240\u5f97\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5e73\u621029\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u8a08\u7b97\u8868<\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p><strong>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d<\/strong><br \/>\n<strong>(\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u652f\u6255\u91d1\u984d)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/strong><\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p>1,800,000\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>\u53ce\u5165\u91d1\u984d\u00d740\uff05<br \/>\n650,000\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f650,000\u5186<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>1,800,000\u5186\u8d85<\/p>\n<\/td>\n<td>\n<p>3,600,000\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>\u53ce\u5165\u91d1\u984d\u00d730\uff05+180,000\u5186<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3,600,000\u5186\u8d85<\/p>\n<\/td>\n<td>\n<p>6,600,000\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>\u53ce\u5165\u91d1\u984d\u00d720\uff05+540,000\u5186<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>6,600,000\u5186\u8d85<\/p>\n<\/td>\n<td>\n<p>10,000,000\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>\u53ce\u5165\u91d1\u984d\u00d710\uff05+1,200,000\u5186<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\n<p>10,000,000\u5186\u8d85<\/p>\n<\/td>\n<td>\n<p>2,200,000\u5186(\u4e0a\u9650)<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u5f15\u7528\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<h5>2-1-2\u3000\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u306f<\/h5>\n<p>\u4e0d\u52d5\u7523\u53ce\u5165\uff08\u5bb6\u8cc3\u53ce\u5165\uff09\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\uff08\u5efa\u7269\u3084\u571f\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\uff09\u3092\u5dee\u3057\u5f15\u3044\u3066\u3055\u3089\u306b\u9752\u8272\u7533\u544a\u3067\u5f97\u3089\u308c\u308b\u7279\u5178\u9752\u8272\u7533\u544a\u63a7\u9664\u984d\u306e65\u4e07\u304b10\u4e07\u3092\u5dee\u3057\u5f15\u3044\u3066\u51fa\u305f\u5dee\u984d\u304c\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u300265\u4e07\u304b10\u4e07\u306e\u63a7\u9664\u3092\u53d7\u3051\u308c\u308b\u304b\u306e\u8981\u4ef6\u306f\u500b\u4eba\u4e8b\u696d\u3068\u3057\u3066\u6301\u3063\u3066\u3044\u308b\u4e0d\u52d5\u7523\u306e\u898f\u6a21\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002\u4eca\u56de\u306f\u4e0d\u52d5\u7523\u3092\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306a\u306e\u3067\u9752\u8272\u7533\u544a\u63a7\u9664\u306e\u7d30\u304b\u3044\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u5272\u611b\u3055\u305b\u3066\u9802\u304d\u307e\u3059<\/p>\n<h5>2-1-3\u3000\u6240\u5f97\u7a0e\u8a08\u7b97<\/h5>\n<p>\u6700\u5f8c\u306b\u6240\u5f97\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u533b\u7642\u8cbb\u3001\u57fa\u790e\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u8ab2\u7a0e\u6240\u5f97\uff08\u3053\u306e\u6570\u5b57\u306b\u7a0e\u7387\u3092\u304b\u3051\u307e\u3059\uff09\u3092\u8a08\u7b97\u3057\u305f\u3089\u4ee5\u4e0b\u306e\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u7d42\u4e86\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u8868<\/p>\n<table width=\"95%\">\n<tbody>\n<tr>\n<td width=\"65%\">\n<p><strong>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\uff08\u5343\u5186\u672a\u6e80\u5207\u6368\u3066\uff09<\/strong><\/p>\n<\/td>\n<td width=\"9%\">\n<p><strong>\u7a0e\u7387<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u63a7\u9664\u984d<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>195\u4e07\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>5%<\/p>\n<\/td>\n<td>\n<p>0\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>195\u4e07\u5186\u3092\u8d85\u3048\u3000330\u4e07\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>10%<\/p>\n<\/td>\n<td>\n<p>97,500\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>330\u4e07\u5186\u3092\u8d85\u3048\u3000695\u4e07\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>20%<\/p>\n<\/td>\n<td>\n<p>427,500\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>695\u4e07\u5186\u3092\u8d85\u3048\u3000900\u4e07\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>23%<\/p>\n<\/td>\n<td>\n<p>636,000\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>900\u4e07\u5186\u3092\u8d85\u3048\u30001,800\u4e07\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>33%<\/p>\n<\/td>\n<td>\n<p>1,536,000\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>1,800\u4e07\u5186\u3092\u8d85\u3048\u30004,000\u4e07\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>40%<\/p>\n<\/td>\n<td>\n<p>2,796,000\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>4,000\u4e07\u5186\u8d85<\/p>\n<\/td>\n<td>\n<p>45%<\/p>\n<\/td>\n<td>\n<p>4,796,000\u5186<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>2-2\u3000\u4f4f\u6c11\u7a0e<\/h4>\n<p>\u53d7\u3051\u53d6\u308b\u5bb6\u8cc3\u3068\u639b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\uff08\u6240\u5f97\uff09\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u4f46\u3057\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e\u5229\u76ca\uff08\u6240\u5f97\uff09\u306e\u8a08\u7b97\u306e\u4ed5\u65b9\u306f\u591a\u5c11\u9055\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u966438\u4e07\u306f\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u4e0a\u306f33\u4e07\u306b\u306a\u308a\u307e\u3059\u3002\u751f\u547d\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u3068\u6240\u5f97\u7a0e\u3067\u3082\u4f4f\u6c11\u7a0e\u3067\u3082\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308c\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u63a7\u9664\u9650\u5ea6\u984d\u306b\u3082\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u57fa\u790e\u63a7\u9664\u3068\u306f\u3001\u500b\u4eba\u3054\u3068\u306b\u4e00\u5f8b38\u4e07\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u25a0\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3000\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u8a08\u7b97\u5f0f<\/p>\n<table width=\"904\">\n<tbody>\n<tr>\n<td>\n<p><strong>\u5e74\u9593\u6b63\u5473\u6255\u8fbc\u4fdd\u967a\u6599<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u63a7\u9664\u3055\u308c\u308b\u91d1\u984d<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>20,000\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>\u5168\u984d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>20,000\u5186\u8d85\u300040,000\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>\uff08\u5e74\u9593\u6b63\u5473\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/2\uff09\uff0b10,000\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>40,000\u5186\u8d85\u300080,000\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>\uff08\u5e74\u9593\u6b63\u5473\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/4\uff09\uff0b20,000\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>80,000\u5186\u8d85<\/p>\n<\/td>\n<td>\n<p>\u4e00\u5f8b 40,000\u5186<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\u203b\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u9069\u7528\u9650\u5ea6\u984d\u306f12\u4e07\u5186\u3067\u3059\u3002<\/li>\n<li>\u25a0\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3000\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u8a08\u7b97\u5f0f<\/li>\n<\/ul>\n<table width=\"904\">\n<tbody>\n<tr>\n<td>\n<p><strong>\u5e74\u9593\u6b63\u5473\u6255\u8fbc\u4fdd\u967a\u6599<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>\u63a7\u9664\u3055\u308c\u308b\u91d1\u984d<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>12,000\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>\u5168\u984d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>12,000\u5186\u8d85\u300032,000\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>\uff08\u5e74\u9593\u6b63\u5473\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/2\uff09\uff0b6,000\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>32,000\u5186\u8d85\u300056,000\u5186\u4ee5\u4e0b<\/p>\n<\/td>\n<td>\n<p>\uff08\u5e74\u9593\u6b63\u5473\u6255\u8fbc\u4fdd\u967a\u6599\u00d71\/4\uff09\uff0b14,000\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>56,000\u5186\u8d85<\/p>\n<\/td>\n<td>\n<p>\u4e00\u5f8b 28,000\u5186<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\u203b\u4f4f\u6c11\u7a0e\u306e\u5408\u8a08\u9069\u7528\u9650\u5ea6\u984d\u306f7\u4e07\u5186\u3067\u3059\u3002\u7d0d\u7a0e\u5148\u306f\u5e02\u753a\u6751\uff08\u6771\u4eac23\u533a\u5185\u306f\u90fd\uff09\u306b\u306a\u308a\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\u30fb\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u304c\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059<\/li>\n<li>\u7a0e\u7387\u306f\u5e02\u753a\u6751\uff08\u6771\u4eac23\u533a\u5185\u306f\u90fd\uff09\u306b\u3088\u3063\u3066\u82e5\u5e72\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u304a\u304a\u3080\u306d\u6240\u5f97\u306e10\uff05\u304c\u7a0e\u91d1\u3068\u306a\u3063\u3066\u3044\u307e\u3059<\/li>\n<\/ul>\n<h2>\u2161\u3000\u4e0d\u52d5\u7523\u3092\u6cd5\u4eba\u3067\u7ba1\u7406\u3059\u308b\u30b1\u30fc\u30b9\u3068\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u4eca\u56de\u306f\u6240\u6709\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u306e\u5bb6\u8cc3\u53ce\u5165\u304c\u3042\u308a\u3001\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u4e88\u60f3\u3057\u3066\u3044\u305f\u984d\u3088\u308a\u591a\u304b\u3063\u305f\u3068\u601d\u3063\u3066\u3044\u308b\u65b9\u304c\u7bc0\u7a0e\u5bfe\u7b56\u306e\u70ba\u306b\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306e\u30b1\u30fc\u30b9\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><strong>\u30b1\u30fc\u30b9\uff21<\/strong><\/h3>\n<p>\uff21\u3055\u3093\u300050\u6b73\u3000\u7537\u6027<\/p>\n<p>\u8077\u696d\uff1a\u3000\u4f1a\u793e\u54e1<\/p>\n<p>\u73fe\u6cc1\uff1a\u3000\uff21\u3055\u3093\u304c49\u6b73\u306e\u6642\u306b\u7236\u304c\u6b7b\u4ea1\u3002\u7236\u304b\u3089\u99d0\u8eca\u5834\u3001\u571f\u5730\u7b49\u306e\u4e0d\u52d5\u7523\u3092\u591a\u6570\u76f8\u7d9a\u3057\u3066\u4e00\u5e74\u3002\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u969b\u306b\u601d\u3063\u3066\u3044\u305f\u3088\u308a\u3082\u591a\u984d\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3063\u305f<\/p>\n<p>\u60a9\u307f\uff1a\u3000\u652f\u6255\u3046\u7a0e\u91d1\u306f\u5c11\u306a\u304f\u306a\u3089\u306a\u3044\u306e\u304b\u3002<\/p>\n<p>\u76f8\u8ac7\uff1a\u3000\u6cd5\u4eba\u5316\u3059\u308c\u3070\u7a0e\u91d1\u306e\u8ca0\u62c5\u306f\u5c11\u306a\u304f\u306a\u308b\u306e\u304b\u3002\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u77e5\u308a\u305f\u3044\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u4e8b\u4f8b\u304b\u3089\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u3042\u3052\u3066\u307f\u307e\u3057\u305f<\/p>\n<p>\uff21\u3055\u3093\u81ea\u8eab\u304c\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u305d\u306e\u7d4c\u55b6\u8005\uff08\u4ee3\u8868\u53d6\u7de0\u5f79\u306b\u5c31\u4efb\uff09\u306b\u306a\u3063\u305f\u5834\u5408\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1941\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2018\/07\/1-1.png\" alt=\"\" width=\"563\" height=\"271\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2018\/07\/1-1.png 563w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2018\/07\/1-1-300x144.png 300w\" sizes=\"(max-width: 563px) 100vw, 563px\" \/><\/p>\n<p><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/p>\n<p>\u2460\uff0e\u5bb6\u8cc3\u53ce\u5165\u306e\u6240\u5f97\u5206\u6563\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\n<p>\u3000\u5f79\u54e1\u5831\u916c\u3067\u81ea\u5206\u306e\u5bb6\u65cf\u306a\u3069\u3078\u7d66\u4e0e\u652f\u6255\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3000\u203b\u5f79\u54e1\u3067\u3042\u308c\u3070\u539f\u5247\u4f55\u4eba\u3067\u3082\u53ef\u80fd\u3060\u304c\u3001\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u8a00\u3063\u3066\u6bce\u6708\u4e00\u5b9a\u306e\u6642\u671f\u306b\u6bce\u6708\u540c\u3058\u91d1\u984d\u3092\u652f\u6255\u3046\u3053\u3068\u3067\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u5f79\u54e1\u3078\u306e\u7d66\u4e0e\u306e\u3053\u3068\u3067\u3042\u308b<\/p>\n<p>\u2461\uff0e\u6cd5\u4eba\u304b\u3089\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff08\u6700\u5927220\u4e07\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\uff09\u306e\u4f7f\u7528\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\n<p>\u3000\u3000\u3000\u203b\u5e73\u621029\u5e74\u5ea6\u6539\u6b63<\/p>\n<p>\u2462\uff0e\u6cd5\u4eba\u306b\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u304c9\u5e74\u9593\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\n<p>\u203b\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u3068\u306f\uff3b\u58f2\u4e0a\uff0d\u8cbb\u7528\uff3d\u304c\u3001\u30de\u30a4\u30ca\u30b9\uff08\u640d\u5931\uff09\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u30de\u30a4\u30ca\u30b9\uff08\u640d\u5931\uff09\u3092\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u7e70\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6cd5\u4eba\u306f\u8d64\u5b57\u306e\u5834\u5408\u306b\u306f\u3001\u5747\u7b49\u5272\u308a\u306e\u6cd5\u4eba\u770c\u6c11\u7a0e\u30fb\u6cd5\u4eba\u5e02\u6c11\u7a0e\u306e\u6700\u4f4e\u7a0e\u984d20,000\u5186\u306850,000\u5186\uff08\u5730\u57df\u306b\u3088\u3063\u3066\u591a\u5c11\u3053\u3068\u306a\u308b\uff09\u306e\u5408\u8a0870,000\u5186\u306e\u8ca0\u62c5\u306e\u307f\u3067\u6e08\u307f\u307e\u3059\u3002\uff08\u3044\u305a\u308c\u3082\u8cc7\u672c\u91d1\u304c1,000\u4e07\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9650\u308b\uff09\u3000\u3000\u3000<\/p>\n<p>\u2463\uff0e\u751f\u547d\u4fdd\u967a\u306b\u6cd5\u4eba\u3067\u52a0\u5165\u3059\u308c\u3070\u3001\u4fdd\u967a\u6599\u5168\u984d\u3092\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u3002\u7a4d\u7acb\u30bf\u30a4\u30d7\u306a\u3069\u306f1\/2\u307e\u3067\u3092\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u3002<\/p>\n<p>\u3000\u3000\u3000\u203b\u500b\u4eba\u306e\u5834\u5408\u306f\u3001\u4fdd\u967a\u6599\u306e\u4e00\u90e8\u304c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3092\u3067\u304d\u308b\u306b\u3068\u3069\u307e\u308b\u3002<\/p>\n<p>\u5e74\u9593\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u305d\u308c\u305e\u308c40,000\u5186\u4ee5\u5185\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5408\u8a08\u3067\u6700\u5927\u63a7\u9664\u984d120,000\u5186\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2464\uff0e\u501f\u5165\u91d1\u5229\u606f\u3092\u5168\u3066\u7d4c\u8cbb\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u640d\u5931\u3068\u3057\u3066\u7e70\u8d8a\u53ef\u80fd\uff09\u3002<\/p>\n<p>\u3000\u3000\u3000\u203b\u500b\u4eba\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u5834\u5408\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u8d64\u5b57\u3060\u3068\u571f\u5730\u306b\u95a2\u3059\u308b\u501f\u5165\u91d1\u5229\u606f\u306f\u3001\u7d4c\u8cbb\u306b\u306a\u308a\u307e\u305b\u3093<\/p>\n<p>\u2465\uff0e\u5229\u76ca\uff08\u6240\u5f97\uff09\u304c\u591a\u304f\u51fa\u305f\u5834\u5408\u3001\u6240\u5f97\u7a0e\u3088\u308a\u6cd5\u4eba\u7a0e\u306e\u65b9\u304c\u7a0e\u7387\u306f\u4f4e\u3044\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u73875\uff05\uff5e45\uff05\uff08\u6700\u9ad8\uff09<\/p>\n<p>\u6cd5\u4eba\u7a0e\u5b9f\u52b9\u7a0e\u7387\u300037.04\uff05<\/p>\n<p>\u4e2d\u5c0f\u6cd5\u4eba\u203b<sup>\u6ce8<\/sup>\u3000\u8efd\u6e1b\u7a0e\u738715\uff05<\/p>\n<p>\u203b\u6ce8\uff09\u666e\u901a\u6cd5\u4eba\u306e\u3046\u3061\u671f\u672b\u8cc7\u672c(\u51fa\u8cc7\u91d1)\u306e\u984d\u7b49\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3082\u306e\u53c8\u306f\u8cc7\u672c\u7b49\u3092\u6709\u3057\u306a\u3044\u3082\u306e\u3092\u3044\u3044\u3001\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u304c5\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u6cd5\u4eba\u7b49\u3068\u306e\u9593\u306b\u305d\u306e\u6cd5\u4eba\u7b49\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u3092\u9664\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/p>\n<p>\u2460\uff0e\u4f1a\u793e\u8a2d\u7acb\u8cbb\u7528\u306a\u3069\u306e\u521d\u671f\u8cbb\u7528\u304c\u304b\u304b\u308b\u3002<\/p>\n<p>\u00a0\u203b\u4f1a\u793e\u8a2d\u7acb\u8cbb\u7528\u306f\u682a\u5f0f\u4f1a\u793e\u3067\u767b\u9332\u514d\u8a31\u7a0e150,000\u5186\u3001\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599\u306752,000\u5186\u306f\u6700\u4f4e\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u00a0\u307e\u305f\u6240\u6709\u6a29\u79fb\u8ee2\u306b\u4f34\u3044\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u7b49\u304c\u304b\u304b\u308b\u3002<\/p>\n<p>\u00a0\u571f\u5730\u30fb\u5efa\u7269\u306e\u7a0e\u984d\uff1d\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d73\uff05\u3000<\/p>\n<p>\u00a0\u4f4f\u5b85\u30fb\u571f\u5730\u306b\u3064\u3044\u3066\u5e73\u621033\u5e743\u670831\u65e5\u307e\u3067<\/p>\n<p>\u00a0\u4f4f\u5b85\u4ee5\u5916\u306e\u5bb6\u5c4b\u30004\uff05<\/p>\n<p>\u2461\uff0e\u4e0d\u52d5\u7523\u3092\u6cd5\u4eba\u3067\u8cb7\u3044\u53d6\u308b\u305f\u3081\u306e\u8cc7\u91d1\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u2462\uff0e\u6cd5\u4eba\u306b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u969b\u3001\u500b\u4eba\u306b\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u2463\uff0e\u7a0e\u7406\u58eb\u5831\u916c\u3084\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u308a\u306a\u3069\u3001\u6cd5\u4eba\u306e\u7dad\u6301\u7ba1\u7406\u30b3\u30b9\u30c8\u3084\u624b\u9593\u304c\u767a\u751f\u3059\u308b\u3002<\/p>\n<p>\u2464\uff0e\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u5f37\u5236\u52a0\u5165\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002<\/p>\n<p>\u3000\u3000\u203b\uff08\u539a\u751f\u5e74\u91d1\u306b\u52a0\u5165\u3067\u304d\u5c06\u6765\u7684\u306b\u3082\u3089\u3048\u308b\u5e74\u91d1\u306f\u5897\u3048\u308b\u3068\u3044\u3063\u305f\u610f\u5473\u3067\u306f\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u304c\u3001\u6240\u5b9a\u7d9a\u304d\u3084\u52e4\u52d9\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u793e\u4f1a\u4fdd\u967a\u3068\u306e\u517c\u306d\u5408\u3044\u3082\u3042\u308a\u624b\u9593\u3084\u652f\u51fa\u304c\u5897\u3048\u308b\u306e\u3067\u4eca\u56de\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3057\u3066\u304a\u304d\u307e\u3059\uff09<\/p>\n<p>\u4ee5\u4e0a\u304c\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u500b\u4eba\u6240\u6709\u306e\u4e0d\u52d5\u7523\u3092\u6cd5\u4eba\u306b\u58f2\u5374\u3057\u305f\u5834\u5408\uff08\u4fd7\u306b\u3044\u3046\u4e0d\u52d5\u7523\u4fdd\u6709\u4f1a\u793e\u65b9\u5f0f\uff09\u306e\u4e3b\u3060\u3063\u305f\u30b1\u30fc\u30b9\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u3064\u307e\u308a\u3002\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308c\u3070\u6cd5\u4eba\u7a0e\u7387\u3068\u6240\u5f97\u7a0e\u7387\u306e\u5dee\u306b\u3088\u3063\u3066\u7bc0\u7a0e\u306b\u306a\u308a\u305d\u3046\u3067\u3059\u3057\u3001\u4ed6\u306b\u3082\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u591a\u305d\u3046\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u76ee\u5148\u306e\u7bc0\u7a0e\u3060\u3051\u306b\u76ee\u3092\u5411\u3051\u305a\u53ce\u652f\u306e\u3053\u3068\u3084\u3001\u624b\u9593\u306a\u3069\u4ed6\u306b\u3082\u767a\u751f\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u3053\u3068\u3082\u542b\u3081\u3066\u8003\u3048\u305f\u307b\u3046\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u306b\u3082\u3046\u4e00\u3064\u306e\u30b1\u30fc\u30b9\u81ea\u3089\u304c\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3066\u3001\u7ba1\u7406\u3092\u884c\u3044\u3001\u7ba1\u7406\u6599\u3092\u3082\u3089\u3063\u305f\u5834\u5408\uff08\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u65b9\u5f0f\uff09\u306e\u300c\u7ba1\u7406\u59d4\u8a17\u65b9\u5f0f\u300d\u3068\u300c\u4e00\u62ec\u501f\u308a\u4e0a\u3052\u65b9\u5f0f\u300d\u306b\u3064\u3044\u3066\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3082\u7c21\u5358\u306b\u89e6\u308c\u3066\u304a\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h3><strong>\u30b1\u30fc\u30b9\uff22\u3000<\/strong>\u300c\u7ba1\u7406\u59d4\u8a17\u65b9\u5f0f\u300d<\/h3>\n<p>\u4e0d\u52d5\u7523\u30aa\u30fc\u30ca\u30fc\u304c\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u306b\u305d\u306e\u7269\u4ef6\u306e\u7ba1\u7406\u3092\u59d4\u8a17\u3059\u308b\u65b9\u6cd5<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1942\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2018\/07\/2-1.png\" alt=\"\" width=\"560\" height=\"343\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2018\/07\/2-1.png 560w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2018\/07\/2-1-300x184.png 300w\" sizes=\"(max-width: 560px) 100vw, 560px\" 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