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class=\"wp-block-heading\"><strong>\u4f4e\u672a\u5229\u7528\u5730\u306a\u3069\u3092\u58f2\u308b\u969b\u306e\u300c100\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u90fd\u5e02\u8a08\u753b\u533a\u306b\u3042\u308b\u4f4e\u672a\u5229\u7528\u5730\u3092500\u4e07\u5186\u4ee5\u4e0b\u3067\u58f2\u308b\u3068\u3001\u8b72\u6e21\u6240\u5f97\u3088\u308a100\u4e07\u5186\u63a7\u9664\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u6d3b\u7528\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td>1.\u90fd\u5e02\u8a08\u753b\u533a\u306b\u3042\u308b\u4f4e\u672a\u5229\u7528\u571f\u5730\uff08\u7a7a\u304d\u5730\u3084\u7a7a\u304d\u5e97\u8217\u306a\u3069\u304c\u5efa\u3063\u3066\u3044\u308b\u571f\u5730\uff09\u3067\u3042\u308b<br>2.\u58f2\u308c\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u6240\u6709\u671f\u9593\u304c5\u5e74\u8d85\u3067\u3042\u308b<br>3.\u8cb7\u3044\u624b\u304c\u89aa\u5b50\u3001\u914d\u5076\u8005\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u3001\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\u3001\u7279\u6b8a\u306a\u95a2\u4fc2\u306e\u6cd5\u4eba\u306a\u3069\u3067\u306f\u306a\u3044<br>4.\u58f2\u5374\u4fa1\u683c\u304c500\u4e07\u5186\u4ee5\u4e0b\uff08\u6307\u5b9a\u533a\u57df\u306e\u5834\u5408\u306f800\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b<br>5.\u58f2\u3063\u305f\u5f8c\u306b\u5229\u7528\u3055\u308c\u308b\u571f\u5730\u3067\u3042\u308b<br>6.\u76f4\u8fd11\uff5e2\u5e74\u9593\u306e\u9593\u306b\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u30687.\u4ed6\u306e\u8b72\u6e21\u6240\u5f97\u306b\u95a2\u3059\u308b\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3226.htm\">No.3226\u2003\u4f4e\u672a\u5229\u7528\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/figcaption><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u308b\u969b\u306e\u300c3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u53e4\u3044\u5bb6\u304c\u30de\u30a4\u30db\u30fc\u30e0\uff08\u5c45\u4f4f\u7528\u8ca1\u7523\uff09\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30683,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u308b\u969b\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td>1.\u65e5\u672c\u56fd\u5185\u306e\u30de\u30a4\u30db\u30fc\u30e0\u304b\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3068\u305d\u306e\u571f\u5730\u3092\u58f2\u308b\uff08\u4ee5\u524d\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u3084\u707d\u5bb3\u306b\u3088\u308a\u6ec5\u5931\u3057\u305f\u5bb6\u306e\u5834\u5408\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u3066\u304b\u30893\u5e74\u4ee5\u5185\uff09<br>2.\u58f2\u308c\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u6240\u6709\u671f\u9593\u304c10\u5e74\u8d85\u3067\u3042\u308b<br>3.\u76f4\u8fd11\uff5e2\u5e74\u306e\u9593\u306b\u540c\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044<br>4.\u4ed6\u306e\u7279\u4f8b\u3092\u9069\u7528\u3055\u308c\u3066\u3044\u306a\u3044\uff08\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u3068\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306f\u9664\u304f\uff09<br>5.\u8cb7\u3044\u624b\u304c\u89aa\u5b50\u3084\u914d\u5076\u8005\u3067\u306f\u306a\u3044<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3305.htm\">No.3305\u2003\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/figcaption><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u58f2\u308b\u969b\u306e\u300c3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u76f8\u7d9a\u306b\u3088\u3063\u3066\u6240\u6709\u3057\u3066\u3044\u308b\u7a7a\u304d\u5bb6\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u30013,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td>1.\u76f8\u7d9a\u3057\u3066\u8b72\u308a\u53d7\u3051\u305f\u5bb6\u3067\u3042\u308b<br>2.\u4e8b\u696d\u7528\u3084\u8cb8\u4ed8\u7528\u3067\u4f7f\u7528\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u4e00\u5b9a\u306e\u8010\u9707\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b<br>3.\u76f8\u7d9a\u3055\u308c\u3066\u304b\u30893\u5e74\u76ee\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b<br>4.\u58f2\u5374\u4fa1\u683c\u304c1\u5104\u5186\u4ee5\u4e0b<br>5.\u4ed6\u306e\u7279\u4f8b\u3092\u9069\u7528\u3055\u308c\u3066\u3044\u306a\u3044<br>6.\u540c\u3058\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u3055\u308c\u305f\u7269\u4ef6\u306b\u540c\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u306a\u3044<br>7.\u8cb7\u3044\u624b\u304c\u89aa\u5b50\u3084\u914d\u5076\u8005\u3067\u306f\u306a\u3044<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3306.htm\">\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\uff08\u7a7a\u304d\u5bb6\uff09\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/figcaption><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u53e4\u3044\u5bb6\u3092\u58f2\u308b\u306a\u3089\u30cf\u30a6\u30b9\u30c9\u30a5\u306e\u5229\u7528\u304c\u304a\u3059\u3059\u3081<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>\u53e4\u3044\u5bb6\u306e\u58f2\u5374\u3092\u52b9\u7387\u7684\u306b\u9032\u3081\u305f\u3044\u306a\u3089\u3001\u30cf\u30a6\u30b9\u30c9\u30a5\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 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