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class=\"is-style-icon_announce\">\u6cd5\u4eba\u306e\u5834\u5408\u3001\u6c7a\u7b97\u65e5\u306f\u81ea\u7531\u306b\u6c7a\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u6cd5\u4eba\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u7570\u306a\u308b\u3002<br>\u4f8b\u3048\u3070\u30013\u6708\u672b\u6c7a\u7b97\u306e\u6cd5\u4eba\u306e\u5834\u5408\u30015\u670831\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u5e74\u5ea6\u672b\u306b\u7a0e\u91d1\u3092\u652f\u6255\u3046\u305f\u3081\u306e\u304a\u91d1\u3092\u624b\u5143\u306b\u6b8b\u3057\u3066\u304a\u304f\u305f\u3081\u306b\u3082\u3001\u3053\u306e6\u7a2e\u985e\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u4e8b\u524d\u306b\u3057\u3063\u304b\u308a\u628a\u63e1\u30fb\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3053\u306e6\u7a2e\u985e\u306e\u7a0e\u91d1\u306e\u6982\u8981\u3084\u7b97\u5b9a\u65b9\u6cd5\u3001\u7a0e\u7387\u7b49\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u3068\u5171\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u672c\u8a18\u4e8b\u3092\u901a\u3058\u3066\u5fc5\u8981\u306a\u77e5\u8b58\u3092\u3057\u3063\u304b\u308a\u8eab\u306b\u3064\u3051\u3066\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div 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height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 384 512\"><path d=\"M64 0C28.7 0 0 28.7 0 64V448c0 35.3 28.7 64 64 64H320c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64H64zM96 64H288c17.7 0 32 14.3 32 32v32c0 17.7-14.3 32-32 32H96c-17.7 0-32-14.3-32-32V96c0-17.7 14.3-32 32-32zM64 224c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zm32 64c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM64 416c0-17.7 14.3-32 32-32h96c17.7 0 32 14.3 32 32s-14.3 32-32 32H96c-17.7 0-32-14.3-32-32zM192 192c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM160 320c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zM288 192c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM256 320c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zm32 64c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32z\"><\/path><\/svg><span><strong>\u6cd5\u4eba\u7a0e\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u6cd5\u4eba\u7a0e\u984d = \u8ab2\u7a0e\u6240\u5f97 \u00d7 \u6cd5\u4eba\u7a0e\u7387<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u3001\u7a0e\u6cd5\u4e0a\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u7b97\u5b9a\u3055\u308c\u308b\u6cd5\u4eba\u306e\u5132\u3051\u3067\u3042\u308a\u3001\u76ca\u91d1\u304b\u3089\u640d\u91d1\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong><span class=\"swl-marker mark_yellow\">\u4f1a\u8a08\u4e0a\u306e\u300c\u5229\u76ca\u300d\u3068\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u306f\u53b3\u5bc6\u306b\u306f\u7570\u306a\u308b<\/span><\/strong>\u3082\u306e\u3067\u3042\u308a\u3001\u5b9f\u52d9\u3067\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3092\u30b9\u30bf\u30fc\u30c8\u306b\u3001\u4ee5\u4e0b\u3092\u52a0\u6e1b\u7b97\u3059\u308b\u3053\u3068\u3067\u8ab2\u7a0e\u6240\u5f97\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u52a0\u7b97\uff1a<\/strong>\u7a0e\u6cd5\u4e0a\u306f\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3082\u306e\u3001\u7a0e\u6cd5\u4e0a\u306e\u307f\u53ce\u5165\u3068\u3057\u3066\u8a08\u4e0a\u3059\u3079\u304d\u3082\u306e<\/li>\n\n\n\n<li><strong>\u6e1b\u7b97\uff1a<\/strong>\u7a0e\u6cd5\u4e0a\u306e\u307f\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3001\u7a0e\u6cd5\u4e0a\u306f\u53ce\u5165\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u306a\u3044\u3082\u306e<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large size_s\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2460-1024x538.png\" alt=\"\" class=\"wp-image-3471\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2460-1024x538.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2460-300x158.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2460-768x403.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2460.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"is-style-icon_announce\">\u306a\u304a\u3001\u6700\u7d42\u7684\u306a\u6cd5\u4eba\u7a0e\u984d\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u3092\u639b\u3051\u3066\u7b97\u51fa\u3057\u305f\u91d1\u984d\u304b\u3089\u3001<strong><span class=\"swl-marker mark_yellow\">\u7a0e\u984d\u63a7\u9664\uff08\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3084\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff09\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u7b97\u51fa<\/span><\/strong>\u3059\u308b<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/h3>\n\n\n\n<p>\u6cd5\u4eba\u7a0e\u7387\u306f\u6cd5\u4eba\u306e\u7a2e\u985e\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6700\u3082\u4e00\u822c\u7684\u306a\u300c\u666e\u901a\u6cd5\u4eba\u300d\u306e\u7a0e\u7387\u306f<strong><span class=\"swl-marker mark_yellow\">\u539f\u524723.2%<\/span><\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\uff08\u4e0b\u8868\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\">\u56fd\u7a0e\u5e81HP<\/a>\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\u8868\u306e\u629c\u7c8b\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large size_s\"><img decoding=\"async\" width=\"1024\" height=\"422\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u5316\u306e\u7a0e\u7387\u30e1\u30ea\u30c3\u30c8\u2461rr-e1697059556933-1024x422.png\" alt=\"\" class=\"wp-image-3437\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u5316\u306e\u7a0e\u7387\u30e1\u30ea\u30c3\u30c8\u2461rr-e1697059556933-1024x422.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u5316\u306e\u7a0e\u7387\u30e1\u30ea\u30c3\u30c8\u2461rr-e1697059556933-300x124.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u5316\u306e\u7a0e\u7387\u30e1\u30ea\u30c3\u30c8\u2461rr-e1697059556933-768x316.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u5316\u306e\u7a0e\u7387\u30e1\u30ea\u30c3\u30c8\u2461rr-e1697059556933.png 1034w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6cd5\u4eba\u7a0e\u7387\u306f\u539f\u524723.2%\u3067\u3059\u304c\u3001\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u7a0e\u7387\u306e\u8efd\u6e1b\u63aa\u7f6e\uff08<strong>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u6cd5\u4eba\u7a0e\u7387\u306e\u7279\u4f8b<\/strong>\uff09\u304c\u671f\u9650\u4ed8\u304d\u3067\u53d6\u3089\u308c\u3066\u3044\u307e\u3059\uff082025\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p>\u6240\u5f97\u304c1,000\u4e07\u5186\u3067\u3001\u3053\u306e\u8efd\u6e1b\u63aa\u7f6e\u304c\u9069\u7528\u53ef\u80fd\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u7b97\u5b9a\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\"><strong>800\u4e07\u5186 \u00d7 15% + (1,000\u4e07\u5186 \u2013 800\u4e07\u5186) \u00d7 23.2% \uff1d \u6cd5\u4eba\u7a0e 1,664,000\u5186<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u2461 \u5730\u65b9\u4f4f\u6c11\u7a0e<\/h2>\n\n\n\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u306f\u3001\u6cd5\u4eba\u3092\u767b\u8a18\u3057\u3066\u3044\u308b<strong><span class=\"swl-marker mark_yellow\">\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u306e\u81ea\u6cbb\u4f53\u306b\u5bfe\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u7a0e\u91d1<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u306f\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u5730\u57df\u306b\u3088\u3063\u3066\u306f\u6cd5\u4eba\u90fd\u6c11\u7a0e\u3084\u6cd5\u4eba\u5e9c\u6c11\u7a0e\u3001\u6cd5\u4eba\u770c\u6c11\u7a0e\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u304c\u5730\u57df\u793e\u4f1a\u3092\u55b6\u3080\u4e0a\u3067\u5fc5\u8981\u306a\u516c\u7684\u30b5\u30fc\u30d3\u30b9\uff08\u9053\u8def\u306e\u6574\u5099\u3084\u8b66\u5bdf\u30fb\u6d88\u9632\u7b49\uff09\u306e\u8cbb\u7528\u3092\u3001\u305d\u306e\u5730\u57df\u306b\u5c5e\u3059\u308b\u6cd5\u4eba\u3082\u8ca0\u62c5\u3059\u308b\u3068\u3044\u3046\u76ee\u7684\u3067\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u91d1<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5730\u65b9\u4f4f\u6c11\u7a0e\u306e\u7b97\u5b9a\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f<strong>\u300c\u5747\u7b49\u5272\u300d<\/strong>\u3068<strong>\u300c\u6cd5\u4eba\u7a0e\u5272\u300d<\/strong>\u306e\u7a0e\u5272\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u305d\u308c\u305e\u308c\u306e<strong>\u300c\u5747\u7b49\u5272\u300d<\/strong>\u3068<strong>\u300c\u6cd5\u4eba\u7a0e\u5272\u300d<\/strong>\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u304c\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 384 512\"><path d=\"M64 0C28.7 0 0 28.7 0 64V448c0 35.3 28.7 64 64 64H320c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64H64zM96 64H288c17.7 0 32 14.3 32 32v32c0 17.7-14.3 32-32 32H96c-17.7 0-32-14.3-32-32V96c0-17.7 14.3-32 32-32zM64 224c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zm32 64c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM64 416c0-17.7 14.3-32 32-32h96c17.7 0 32 14.3 32 32s-14.3 32-32 32H96c-17.7 0-32-14.3-32-32zM192 192c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM160 320c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zM288 192c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM256 320c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zm32 64c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32z\"><\/path><\/svg><span><strong>\u5730\u65b9\u4f4f\u6c11\u7a0e\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u5730\u65b9\u4f4f\u6c11\u7a0e = \u5747\u7b49\u5272\uff08\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e + \u5e02\u753a\u6751\u6c11\u7a0e\uff09+ <strong>\u6cd5\u4eba\u7a0e\u5272<strong>\uff08\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e + \u5e02\u753a\u6751\u6c11\u7a0e\uff09<\/strong><\/strong><\/strong><\/p>\n\n\n\n<p><strong>\u5747\u7b49\u5272 = \u8cc7\u672c\u91d1\u306e\u91d1\u984d\u3068\u5f93\u696d\u54e1\u6570\u306b\u57fa\u3065\u304d\u7b97\u5b9a<\/strong><\/p>\n\n\n\n<p><strong>\u6cd5\u4eba\u7a0e\u5272 = \u6cd5\u4eba\u7a0e\u984d \u00d7 \u5404\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u7387<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<figure class=\"wp-block-image size-large size_s\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2461-1024x538.png\" alt=\"\" class=\"wp-image-3473\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2461-1024x538.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2461-300x158.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2461-768x403.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2461.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u306e\u300c\u5747\u7b49\u5272\u300d\u3068\u300c\u6cd5\u4eba\u7a0e\u5272\u300d\u306f\u7b97\u5b9a\u65b9\u6cd5\u304c\u7570\u306a\u308a\u3001<strong><span class=\"swl-marker mark_yellow\">\u3057\u304b\u3082\u305d\u306e\u6761\u4ef6\u3084\u7a0e\u7387\u306f\u5730\u57df\u306b\u3088\u3063\u3066\u7570\u306a\u3063\u3066\u304d\u307e\u3059<\/span><\/strong>\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u5747\u7b49\u5272\u3068\u6cd5\u4eba\u7a0e\u5272\u306e\u5927\u304d\u306a\u9055\u3044\u3068\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u5272\u306f\u9ed2\u5b57\u306e\u6cd5\u4eba\u3060\u3051\u304c\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u5747\u7b49\u5272\u306f\u8d64\u5b57\u306e\u6cd5\u4eba\u3082\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u9055\u3044\u304c\u3042\u308b<\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u304b\u306f\u5404\u81ea\u6cbb\u4f53\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u56fd\u306b\u3088\u3063\u3066\u6a19\u6e96\u7684\u306a\u7a0e\u7387\u3084\u7a0e\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u308c\u306b\u57fa\u3065\u304d\u7c21\u5358\u306b\u8a08\u7b97\u65b9\u6cd5\u3092\u4f8b\u793a\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u300c\u5747\u7b49\u5272\u300d\u306e\u7b97\u5b9a\u65b9\u6cd5\u3068\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p>\u5747\u7b49\u5272\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u306e\u91d1\u984d\u3084\u5f93\u696d\u8005\u6570\u306a\u3069\u306b\u5fdc\u3058\u3066\u7b97\u51fa\u30fb\u8ab2\u7a0e<\/span><\/strong>\u3055\u308c\u308b\u4f4f\u6c11\u7a0e\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 384 512\"><path d=\"M64 0C28.7 0 0 28.7 0 64V448c0 35.3 28.7 64 64 64H320c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64H64zM96 64H288c17.7 0 32 14.3 32 32v32c0 17.7-14.3 32-32 32H96c-17.7 0-32-14.3-32-32V96c0-17.7 14.3-32 32-32zM64 224c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zm32 64c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM64 416c0-17.7 14.3-32 32-32h96c17.7 0 32 14.3 32 32s-14.3 32-32 32H96c-17.7 0-32-14.3-32-32zM192 192c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM160 320c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zM288 192c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM256 320c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zm32 64c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32z\"><\/path><\/svg><span><strong>\u5730\u65b9\u4f4f\u6c11\u7a0e\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u5747\u7b49\u5272 = \u8cc7\u672c\u91d1\u306e\u91d1\u984d\u3068\u5f93\u696d\u54e1\u6570\u306b\u57fa\u3065\u304d\u7b97\u5b9a<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"is-style-icon_announce\">\u5747\u7b49\u5272\u306e\u5927\u304d\u306a\u7279\u5fb4\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u95a2\u4fc2\u306a\u304f\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308b\u305f\u3081\u3001<strong>\u8d64\u5b57\u3067\u3082\u539f\u5247\u3068\u3057\u3066\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b<\/strong>\u3053\u3068<\/p>\n\n\n\n<p>\u4e0b\u8868\u306f<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_08.html\">\u7dcf\u52d9\u7701\u306b\u3088\u308a\u516c\u8868<\/a>\u3055\u308c\u3066\u3044\u308b\u6a19\u6e96\u7684\u306a\u533a\u5206\u3068\u7a0e\u984d\u3067\u3042\u308a\u3001\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3067\u306f\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3067\u3001\u5e02\u753a\u6751\u6c11\u7a0e\u3067\u306f\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u5f93\u696d\u8005\u6570\u3067\u3001\u7d0d\u3081\u308b\u7a0e\u984d\u304c\u533a\u5206\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large size_s\"><img decoding=\"async\" width=\"1024\" height=\"490\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2462r-e1698217364197-1024x490.png\" alt=\"\" class=\"wp-image-3478\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2462r-e1698217364197-1024x490.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2462r-e1698217364197-300x144.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2462r-e1698217364197-768x367.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2462r-e1698217364197.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u51fa\u5178\uff1a\u7dcf\u52d9\u7701\u300c\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u300d<\/figcaption><\/figure>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u8cc7\u672c\u91d11\u5343\u4e07\u5186\u4ee5\u4e0b\u3001\u5f93\u696d\u54e1\u657050\u4eba\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306e\u5834\u5408\u3001\u5747\u7b49\u5272\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\"><strong>\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u5747\u7b49\u5272 2\u4e07\u5186 + \u5e02\u753a\u6751\u6c11\u7a0e\u5747\u7b49\u5272 5\u4e07\u5186 = 7\u4e07\u5186<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u300c\u6cd5\u4eba\u7a0e\u5272\u300d\u306e\u7b97\u5b9a\u65b9\u6cd5\u3068\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p>\u6cd5\u4eba\u7a0e\u5272\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">\u6cd5\u4eba\u7a0e\u306e\u7a0e\u984d\u3092\u30d9\u30fc\u30b9<\/span><\/strong>\u306b\u3057\u3066\u7b97\u51fa\u30fb\u8ab2\u7a0e\u3055\u308c\u308b\u4f4f\u6c11\u7a0e\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 384 512\"><path d=\"M64 0C28.7 0 0 28.7 0 64V448c0 35.3 28.7 64 64 64H320c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64H64zM96 64H288c17.7 0 32 14.3 32 32v32c0 17.7-14.3 32-32 32H96c-17.7 0-32-14.3-32-32V96c0-17.7 14.3-32 32-32zM64 224c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zm32 64c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM64 416c0-17.7 14.3-32 32-32h96c17.7 0 32 14.3 32 32s-14.3 32-32 32H96c-17.7 0-32-14.3-32-32zM192 192c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM160 320c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zM288 192c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM256 320c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zm32 64c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32z\"><\/path><\/svg><span><strong>\u5730\u65b9\u4f4f\u6c11\u7a0e\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u6cd5\u4eba\u7a0e\u5272 = \u6cd5\u4eba\u7a0e\u984d \u00d7 \u5404\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u7387<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"is-style-icon_announce\">\u6cd5\u4eba\u7a0e\u5272\u306f\u6cd5\u4eba\u7a0e\u984d\u3092\u30d9\u30fc\u30b9\u306b\u3059\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u591a\u3044\u307b\u3069\u7a0e\u984d\u304c\u9ad8\u304f\u306a\u308b\u4e00\u65b9\u3067\u3001<strong>\u8d64\u5b57\u306e\u5834\u5408\u306b\u306f\u7a0e\u984d\u304c\u767a\u751f\u3057\u306a\u3044<\/strong>\u70b9\u306b\u5927\u304d\u306a\u7279\u5fb4\u304c\u3042\u308b<\/p>\n\n\n\n<p>\u5b9f\u969b\u306e\u7a0e\u7387\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_08.html\">\u7dcf\u52d9\u7701\u306b\u3088\u308a\u516c\u8868<\/a>\u3055\u308c\u3066\u3044\u308b\u6a19\u6e96\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span>\u6cd5\u4eba\u7a0e\u5272\u306e\u6a19\u6e96\u7a0e\u7387<\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\uff1a1.0%<\/strong><\/p>\n\n\n\n<p><strong>\u5e02\u753a\u6751\u6c11\u7a0e\uff1a6.0%<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u8ab2\u7a0e\u6240\u5f97\u304c1,000\u4e07\u5186\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306b\u3001\u6a19\u6e96\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u8a08\u7b97\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen u-mb-ctrl u-mb-20\"><strong>\u3010\u307e\u305a\u306f\u6cd5\u4eba\u7a0e\u984d\u3092\u7b97\u51fa\u3011<\/strong><br>800\u4e07\u5186 \u00d7 15% + (1,000\u4e07\u5186 &#8211; 800\u4e07\u5186) \u00d7 23.2% = 1,664,000\u5186 (\u6cd5\u4eba\u7a0e\u984d)<br><strong>\u3010\u7b97\u51fa\u3057\u305f\u6cd5\u4eba\u7a0e\u984d\u3092\u30d9\u30fc\u30b9\u306b\u6cd5\u4eba\u7a0e\u5272\u3092\u7b97\u51fa\u3011<\/strong><br>166.4\u4e07\u5186 (\u6cd5\u4eba\u7a0e\u984d) \u00d7 1.0% + 166.4\u4e07\u5186 (\u6cd5\u4eba\u7a0e\u984d) \u00d7 6.0% = <strong><span class=\"swl-marker mark_yellow\">\u6cd5\u4eba\u7a0e\u5272 116,480\u5186<\/span><\/strong> <\/p>\n\n\n\n<p>\u306a\u304a\u3001\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u8cc7\u672c\u91d1\u306e\u984d\u3084\u6cd5\u4eba\u7a0e\u984d\u306e\u5927\u304d\u3055\u6b21\u7b2c\u3067\u300c\u8d85\u904e\u7a0e\u7387\u300d\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u8d85\u904e\u7a0e\u7387\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u6a19\u6e96\u7a0e\u7387\u3082\u9ad8\u3044\u7a0e\u7387\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u8d85\u904e\u7a0e\u7387\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u6771\u4eac\u3001\u5927\u962a\u3001\u795e\u5948\u5ddd\u306e\u7a0e\u7387\u306f\u4e0b\u8868\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large size_s\"><img decoding=\"async\" width=\"1024\" height=\"461\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2463r-e1698217814274-1024x461.png\" alt=\"\" class=\"wp-image-3480\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2463r-e1698217814274-1024x461.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2463r-e1698217814274-300x135.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2463r-e1698217814274-768x346.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2463r-e1698217814274.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u2462 \u5730\u65b9\u6cd5\u4eba\u7a0e<\/h2>\n\n\n\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u3068\u306f\u3001<strong>\u56fd\u304c\u5404\u81ea\u6cbb\u4f53\u306b\u5bfe\u3057\u3066\u914d\u5e03\u3059\u308b\u5730\u65b9\u4ea4\u4ed8\u7a0e\u306e\u8ca1\u6e90\u3092\u4f5c\u308b\u305f\u3081\u306e\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u56fd\u306b\u7a0e\u91d1\u3092\u53ce\u3081\u308b\u56fd\u7a0e\u3068\u3044\u3046\u70b9\u3067\u6cd5\u4eba\u7a0e\u3068\u5171\u901a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u3067\u306f\u305d\u306e\u4f7f\u3044\u9053\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u6cd5\u4eba\u7a0e\uff1a\u56fd\u50b5\u8cbb\u30fb\u793e\u4f1a\u4fdd\u969c\u95a2\u4fc2\u8cbb\u306a\u3069<br>\u5730\u65b9\u6cd5\u4eba\u7a0e\uff1a\u5404\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u5206\u914d\u3055\u308c\u308b\u4ea4\u4ed8\u91d1<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7b97\u5b9a\u65b9\u6cd5\u3068\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\u6cd5\u4eba\u7a0e\u984d\u3092\u57fa\u6e96\u306b\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u7387\u3092\u4e57\u3058\u308b\u3053\u3068\u3067\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 384 512\"><path d=\"M64 0C28.7 0 0 28.7 0 64V448c0 35.3 28.7 64 64 64H320c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64H64zM96 64H288c17.7 0 32 14.3 32 32v32c0 17.7-14.3 32-32 32H96c-17.7 0-32-14.3-32-32V96c0-17.7 14.3-32 32-32zM64 224c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zm32 64c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM64 416c0-17.7 14.3-32 32-32h96c17.7 0 32 14.3 32 32s-14.3 32-32 32H96c-17.7 0-32-14.3-32-32zM192 192c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM160 320c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zM288 192c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM256 320c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zm32 64c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32z\"><\/path><\/svg><span><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e<\/strong><\/strong> = <strong>\u6cd5\u4eba\u7a0e\u984d \u00d7 \u5730\u65b9\u6cd5\u4eba\u7a0e\u7387<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/h3>\n\n\n\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\u56fd\u7a0e\u3067\u3042\u308b\u305f\u3081\u3001\u7a0e\u7387\u3082\u56fd\u304c\u6c7a\u5b9a\u3057\u3066\u304a\u308a\u30012014\u5e74\u306e\u6539\u6b63\u4ee5\u964d\u306f10.3%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 384 512\"><path d=\"M64 0C28.7 0 0 28.7 0 64V448c0 35.3 28.7 64 64 64H320c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64H64zM96 64H288c17.7 0 32 14.3 32 32v32c0 17.7-14.3 32-32 32H96c-17.7 0-32-14.3-32-32V96c0-17.7 14.3-32 32-32zM64 224c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zm32 64c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM64 416c0-17.7 14.3-32 32-32h96c17.7 0 32 14.3 32 32s-14.3 32-32 32H96c-17.7 0-32-14.3-32-32zM192 192c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM160 320c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zM288 192c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32zM256 320c0-17.7 14.3-32 32-32s32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32zm32 64c17.7 0 32 14.3 32 32s-14.3 32-32 32s-32-14.3-32-32s14.3-32 32-32z\"><\/path><\/svg><span><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e\u7387\uff1a10.3%<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u304c1,000\u4e07\u5186\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306b\u8ab2\u3055\u308c\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\"><strong>\u3010\u307e\u305a\u306f\u6cd5\u4eba\u7a0e\u984d\u3092\u7b97\u51fa\u3011<\/strong><br>800\u4e07\u5186 \u00d7 15% + (1,000\u4e07\u5186 &#8211; 800\u4e07\u5186) \u00d7 23.2% = 1,664,000\u5186 (\u6cd5\u4eba\u7a0e\u984d)<br><strong>\u3010\u7b97\u51fa\u3057\u305f\u6cd5\u4eba\u7a0e\u984d\u3092\u30d9\u30fc\u30b9\u306b\u6cd5\u4eba\u7a0e\u5272\u3092\u7b97\u51fa\u3011<\/strong><br>1,664,000\u5186 (\u6cd5\u4eba\u7a0e\u984d) \u00d7 10.3% = <span class=\"swl-marker mark_yellow\"><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e 171,392\u5186<\/strong> <\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u2463 \u6cd5\u4eba\u4e8b\u696d\u7a0e<\/h2>\n\n\n\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u306f\u3001\u4f1a\u793e\u3092\u767b\u8a18\u3057\u3066\u3044\u308b\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u306b\u5bfe\u3057\u3066\u3001<strong>\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u305f\u3081\u306b\u5229\u7528\u3059\u308b\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u3084\u516c\u5171\u65bd\u8a2d\u306e\u7dad\u6301\u8cbb\u3092\u4e00\u90e8\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u76ee\u7684\u3067\u652f\u6255\u3046\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u6cd5\u4eba\u7a0e\u3068\u5171\u901a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7d0d\u4ed8\u5148\u306f\u90fd\u9053\u5e9c\u770c\u306e\u5730\u65b9\u81ea\u6cbb\u4f53\u3068\u306a\u308b\u70b9\u306f\u6cd5\u4eba\u7a0e\u3068\u7570\u306a\u308a\u307e\u3059\uff08\u6cd5\u4eba\u7a0e\u306f\u56fd\u306b\u53ce\u3081\u308b\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7b97\u5b9a\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u3092\u4e57\u3058\u308b\u3053\u3068\u3067\u7b97\u51fa\u3057\u307e\u3059\uff08\u300c\u6240\u5f97\u5272\u300d\u3068\u547c\u3070\u308c\u308b\uff09\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\"><span><strong>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/strong> = <strong>\u6240\u5f97\u91d1\u984d \u00d7 \u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387<\/h3>\n\n\n\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u3055\u3089\u306b\u8cc7\u672c\u91d1\u306e\u984d\u3084\u6240\u5f97\u306e\u984d\u306b\u3088\u3063\u3066\u8d85\u904e\u7a0e\u7387\u3084\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u81ea\u5206\u306e\u6cd5\u4eba\u304c\u3069\u306e\u7a0e\u7387\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308b\u304b\u306f\u5404\u81ea\u6cbb\u4f53\u306b\u5fc5\u305a\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large size_s\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2464r-1024x538.png\" alt=\"\" class=\"wp-image-3484\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2464r-1024x538.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2464r-300x158.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2464r-768x403.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2464r.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u6771\u4eac\u90fd\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306b\u5f93\u3063\u3066\u3069\u306e\u7a0e\u7387\u304c\u9069\u7528\u306b\u306a\u308b\u304b\u3092\u5224\u5b9a\u3057\u307e\u3059\uff08<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/houjinji.html#ho_03_01\">\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40HP\u306b\u3042\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8<\/a>\u306e\u629c\u7c8b\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large size_s\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2465-1024x538.png\" alt=\"\" class=\"wp-image-3483\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2465-1024x538.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2465-300x158.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2465-768x403.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2465.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u305d\u3057\u3066\u3001<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/houjinji.html#ho_03_01\">\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40HP<\/a>\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u666e\u901a\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u306f\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full size_s\"><img decoding=\"async\" width=\"961\" height=\"471\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2466v4.png\" alt=\"\" class=\"wp-image-3506\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2466v4.png 961w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2466v4-300x147.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2466v4-768x376.png 768w\" sizes=\"(max-width: 961px) 100vw, 961px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p>\u6771\u4eac\u90fd\u306b\u3042\u308b\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u306e\u984d\u304c500\u4e07\u5186\u3001\u6240\u5f97\u304c1,000\u4e07\u5186\u3001\u5e74\u53ce\u5165\u91d1\u984d\u304c2,000\u4e07\u5186\u3067\u3042\u3063\u305f\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u3001\u3053\u306e\u6cd5\u4eba\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\uff1a<strong>\u300c\u4e0d\u5747\u4e00\u8ab2\u7a0e\u6cd5\u4eba\u306e\u7a0e\u7387\u300d<\/strong>\u304b\u3064<strong>\u300c\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u6cd5\u4eba\u300d<\/strong><br>400\u4e07\u5186 \u00d7 3.5% + 400\u4e07\u5186 \u00d7 5.3% + 200\u4e07\u5186 \u00d7 7.0% = 492,000\u5186<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u8cc7\u672c\u91d11\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u306f\u3001\u3053\u306e\u300c\u6240\u5f97\u5272\u300d\u306b\u52a0\u3048\u3066\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306f\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u8ab2\u7a0e\u306e\u57fa\u6e96\u3092\u6cd5\u4eba\u306e\u5132\u3051\u3067\u3042\u308b\u300c\u6240\u5f97\u300d\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3059\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u300c\u4ed8\u52a0\u4fa1\u5024\u5272\u300d\u3068\u300c\u8cc7\u672c\u5272\u300d\u304b\u3089\u306a\u308b\u3002<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u2464 \u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/h2>\n\n\n\n<p>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u306f\u3001\u5730\u65b9\u9593\u306e\u7a0e\u53ce\u504f\u5728\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u306b\u5c0e\u5165\u3055\u308c\u305f\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u7a0e\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u300c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u3067\u3042\u308a\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u4f75\u305b\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7b97\u5b9a\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7b97\u5b9a\u306f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c\u30d9\u30fc\u30b9\u306b\u306a\u308a\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u3067\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\"><span><strong>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong><strong>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/strong> = <strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d \u00d7 \u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387<\/h3>\n\n\n\n<p>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u306f\u6cd5\u4eba\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u4f8b\u3048\u3070\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u3067\u306f\u4e0b\u8868\u306e\u901a\u308a\u7a0e\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"335\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2467r-e1698617791765-1024x335.png\" alt=\"\" class=\"wp-image-3489\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2467r-e1698617791765-1024x335.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2467r-e1698617791765-300x98.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2467r-e1698617791765-768x251.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/10\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2467r-e1698617791765.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u5148\u7a0b\u306e\u2463\u306e\u4f8b\u306e\u6cd5\u4eba\uff08\u6771\u4eac\u90fd\u306b\u3042\u308b\u8cc7\u672c\u91d1\u306e\u984d\u304c500\u4e07\u5186\u3001\u6240\u5f97\u304c1,000\u4e07\u5186\u3001\u5e74\u53ce\u5165\u91d1\u984d\u304c2,000\u4e07\u5186\u306e\u6cd5\u4eba\uff09\u3092\u4f8b\u306b\u3059\u308b\u3068\u3001\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b97\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\"><strong>\u3010\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3011<br><\/strong>400\u4e07\u5186 \u00d7 3.5% + 400\u4e07\u5186 \u00d7 5.3% + 200\u4e07\u5186 \u00d7 7.0% = 492,000\u5186<br><strong>\u3010\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3011<\/strong><br>492,000\u5186 \u00d7 37% = <strong>182,040\u5186<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u2465 \u6d88\u8cbb\u7a0e<\/h2>\n\n\n\n<p>\u6700\u3082\u99b4\u67d3\u307f\u306e\u3042\u308b\u7a0e\u91d1\u304b\u3068\u306f\u601d\u3044\u307e\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u3068\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u7b49\u306e\u6d88\u8cbb\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u56fd\u7a0e\u3067\u3042\u308b\u300c\u6d88\u8cbb\u7a0e\u300d\u3068\u5730\u65b9\u7a0e\u3067\u3042\u308b\u300c\u5730\u65b9\u6d88\u8cbb\u7a0e\u300d\u306e2\u3064\u3092\u7dcf\u79f0\u3057\u3066\u6d88\u8cbb\u7a0e\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u3092\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u3001\u5b9f\u969b\u306b\u305d\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3057\u305f\u6d88\u8cbb\u8005\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u306e\u306f\u305d\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u3057\u305f\u500b\u4eba\u3084\u6cd5\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u6cd5\u4eba\u7a0e\u7b49\u306f\u7a0e\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u672c\u4eba\u304c\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u76f4\u63a5\u7a0e\u3068\u547c\u3070\u308c\u308b\u306e\u306b\u5bfe\u3057\u3001\u6d88\u8cbb\u7a0e\u306f\u7a0e\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u4eba\u3068\u7d0d\u3081\u308b\u4eba\u304c\u7570\u306a\u308b\u305f\u3081<strong>\u9593\u63a5\u7a0e<\/strong>\u3068\u547c\u3070\u308c\u308b<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u306e\u7b97\u5b9a\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u53d7\u3051\u53d6\u3063\u305f\u7a0e\u91d1\u304b\u3089\u540c\u671f\u9593\u4e2d\u306b\u652f\u6255\u3063\u305f\u7a0e\u91d1\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u7d0d\u4ed8\u3059\u308b\u7a0e\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\uff08\u300c\u672c\u5247\u8ab2\u7a0e\u300d\u3068\u547c\u3070\u308c\u308b\uff09\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306f\u300c\u672c\u5247\u8ab2\u7a0e\u300d\u3068\u300c\u7c21\u6613\u8ab2\u7a0e\u300d\u306e\u3069\u3061\u3089\u304b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\"><span><strong>\u6d88\u8cbb\u7a0e\u306e2\u3064\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u672c\u5247\u8ab2\u7a0e\uff1a<\/strong>\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u304b\u3089\u540c\u671f\u9593\u4e2d\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u7b97\u5b9a<\/p>\n\n\n\n<p class=\"is-style-icon_pen u-mb-ctrl u-mb-20\">\u7d0d\u4ed8\u6d88\u8cbb\u7a0e\u984d = (\u8ab2\u7a0e\u58f2\u4e0a\u9ad8 \u00d7 10% or 8%) &#8211; (\u8ab2\u7a0e\u4ed5\u5165\u9ad8 \u00d7 10% or 8%)<\/p>\n\n\n\n<p><strong>\u7c21\u6613\u8ab2\u7a0e\uff1a<\/strong>\u58f2\u4e0a\u306e\u6d88\u8cbb\u7a0e\u984d\u306b\u3001\u696d\u7a2e\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u300c\u307f\u306a\u3057\u4ed5\u5165\u7387\u300d\u3092\u4e57\u3058\u308b\u3053\u3068\u3067\u7b97\u5b9a\uff08\u8ab2\u7a0e\u58f2\u4e0a\u9ad85,000\u4e07\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306e\u307f\u9078\u629e\u53ef\u80fd\uff09<\/p>\n\n\n\n<p class=\"is-style-icon_pen u-mb-ctrl u-mb-20\">\u7d0d\u4ed8\u6d88\u8cbb\u7a0e\u984d = (\u8ab2\u7a0e\u58f2\u4e0a\u9ad8 \u00d7 10% or 8%) &#8211; (\u8ab2\u7a0e\u4ed5\u5165\u9ad8 \u00d7 \u307f\u306a\u3057\u4ed5\u5165\u7387)<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u3042\u308b\u6cd5\u4eba\u304c800\u4e07\u5186\u3067\u4ed5\u5165\u308c\u305f\u5546\u54c1\u30921,000\u4e07\u5186\u3067\u9867\u5ba2\u306b\u8ca9\u58f2\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u8ca9\u58f2\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u306f100\u4e07\u5186\uff081,000\u4e07\u5186\u00d710%\uff09\u3001\u4ed5\u5165\u5148\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u306f80\u4e07\u5186\uff08800\u4e07\u5186\u00d710%\uff09\u3068\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u6cd5\u4eba\u306f\u7a0e\u52d9\u7f72\u306b20\u4e07\u5186\uff08100\u4e07\u5186 &#8211; 80\u4e07\u5186\uff09\u306e\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large size_s\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2468r-1024x538.png\" alt=\"\" class=\"wp-image-3492\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2468r-1024x538.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2468r-300x158.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2468r-768x403.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2468r.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805<\/h3>\n\n\n\n<p>\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u306b\u95a2\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u7559\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\">\u8a2d\u7acb1\u671f\u76ee\u306e\u6cd5\u4eba\u3084\u8ab2\u7a0e\u58f2\u4e0a\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\">\u305f\u3060\u3057\u30012023\u5e7410\u67081\u65e5\u306b\u958b\u59cb\u3055\u308c\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u3068\u3001\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u3001\u6d88\u8cbb\u7a0e\u514d\u9664\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b<\/li>\n\n\n\n<li>\u6cd5\u4eba\u306e\u53d6\u5f15\u306e\u4e2d\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u300c\u975e\u8ab2\u7a0e\u53d6\u5f15\u300d\u300c\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u300d\u300c\u514d\u7a0e\u53d6\u5f15\u300d\u304c\u3042\u308a\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306f\u8907\u96d1\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u3084\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306a\u3069\u306f\u8907\u96d1\u306b\u306a\u308b\u3053\u3068\u3082\u591a\u3044\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u30aa\u30b9\u30b9\u30e1\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6cd5\u4eba\u306f\u5e74\u5ea6\u672b\u306b\u3069\u308c\u304f\u3089\u3044\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b\uff1f<\/h2>\n\n\n\n<p>\u4ee5\u4e0a\u306e\u89e3\u8aac\u3092\u8e0f\u307e\u3048\u3066\u3001\u6cd5\u4eba\u304c\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u5408\u8a08\u3092\u7c21\u5358\u306a\u4f8b\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u3066\u307f\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f46\u3057\u3001\u6d88\u8cbb\u7a0e\u306f\u4ed6\u306e\u7a0e\u91d1\u3068\u7b97\u5b9a\u65b9\u6cd5\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u4e00\u65e6\u7701\u7565\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span><strong>\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u30fc<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u6771\u4eac\u90fd\u6e2f\u533a\u306b\u3042\u308b\u6cd5\u4ebaA\uff08\u5f93\u696d\u54e1\u6570\uff1a1\u4eba\uff09\u3092\u5bfe\u8c61<\/li>\n\n\n\n<li>X\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97\u306f1,000\u4e07\u5186<\/li>\n\n\n\n<li>X\u5e74\u5ea6\u672b\u6642\u70b9\u306e\u8cc7\u672c\u91d1\u306f500\u4e07\u5186<\/li>\n\n\n\n<li>\u9069\u7528\u53ef\u80fd\u306a\u7a0e\u984d\u63a7\u9664\u7b49\u306f\u306a\u3044<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u304b\u306a\u308a\u5358\u7d14\u5316\u3057\u305f\u4f8b\u3067\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u91d1\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u7b97\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-bg_grid has-swl-pale-02-background-color has-background\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"is-style-balloon_box\"><strong>\u2460 \u6cd5\u4eba\u7a0e\uff1a1,664,000\u5186<\/strong><\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-20\">800\u4e07\u5186 \u00d7 15% + (1,000\u4e07\u5186 &#8211; 800\u4e07\u5186) \u00d7 23.2% = 1,664,000\u5186<\/p>\n\n\n\n<p class=\"is-style-balloon_box\"><strong>\u2461 \u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff1a186,480\u5186\uff08<strong>70,000\u5186 + 116,480\u5186<\/strong>\uff09<\/strong><\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-20\">\u5747\u7b49\u5272\uff1a70,000\u5186\uff08\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40HP\u306e\u300c<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/kintou_zeiritu.pdf\">\u5747\u7b49\u5272\u306e\u7a0e\u7387\u8868<\/a>\u300d\u3088\u308a\uff09<br>\u6cd5\u4eba\u7a0e\u5272\uff1a1,664,000\u5186\uff08\u6cd5\u4eba\u7a0e\u984d\uff09\u00d7 7% = 116,480\u5186<\/p>\n\n\n\n<p class=\"is-style-balloon_box\"><strong>\u2462 \u5730\u65b9\u6cd5\u4eba\u7a0e\uff1a171,392\u5186<\/strong><\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-20\">1,664,000\u5186\uff08\u6cd5\u4eba\u7a0e\u984d\uff09\u00d7 10.3% = 171,392\u5186<\/p>\n\n\n\n<p class=\"is-style-balloon_box\"><strong>\u2463 \u6cd5\u4eba\u4e8b\u696d\u7a0e\uff1a492,000\u5186<\/strong><\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-20\">400\u4e07\u5186 \u00d7 3.5% + 400\u4e07\u5186 \u00d7 5.3% + 200\u4e07\u5186 \u00d7 7.0% = 492,000\u5186<\/p>\n\n\n\n<p class=\"is-style-balloon_box\"><strong>\u2464 \u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff1a182,040\u5186<\/strong><\/p>\n\n\n\n<p>492,000\u5186 \u00d7 37% = 182,040\u5186<\/p>\n<\/div><\/div>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u7a0e\u91d1\u3092\u5168\u3066\u5408\u8a08\u3059\u308b\u3068<strong>2,695,912\u5186<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\"><strong>\u6cd5\u4eba\u7a0e1,664,000\u5186 + \u5730\u65b9\u4f4f\u6c11\u7a0e186,480\u5186 + \u5730\u65b9\u6cd5\u4eba\u7a0e171,392\u5186 + \u6cd5\u4eba\u4e8b\u696d\u7a0e492,000\u5186 + \u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e182,040\u5186 = 2,695,912\u5186<\/strong><\/p>\n\n\n\n<p>\u3053\u306e\u6cd5\u4eba\u306f\u8efd\u6e1b\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u6cd5\u4eba\u7a0e\u7387\u304c15%\u306b\u6291\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5168\u3066\u306e\u7a0e\u91d1\u3092\u52a0\u5473\u3059\u308b\u3068\u3001<strong><span class=\"swl-marker mark_yellow\">\u5b9f\u8cea\u7684\u306b\u306f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7d0427%\u306e\u7a0e\u91d1<\/span><\/strong>\uff08269\u4e07\u5186\u00f71,000\u4e07\u5186\uff09\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u3068\u6349\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u4eca\u56de\u306f\u6cd5\u4eba\u304c\u5e74\u5ea6\u672b\u306b\u6c7a\u7b97\u6570\u5024\u306b\u57fa\u3065\u304d\u8ab2\u3055\u308c\u308b\u4e3b\u306a6\u7a2e\u985e\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e6\u7a2e\u985e\u306e\u7a0e\u91d1\u306e\u7b97\u5b9a\u65b9\u6cd5\u3092\u6539\u3081\u3066\u307e\u3068\u3081\u308b\u3068\u4e0b\u8868\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2469r-1024x538.png\" alt=\"\" class=\"wp-image-3508\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2469r-1024x538.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2469r-300x158.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2469r-768x403.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/11\/\u6cd5\u4eba\u304c\u652f\u6255\u3046\u4e3b\u306a\u7a0e\u91d1\u2469r.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u4eca\u56de\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-30\">\u6cd5\u4eba\u5316\u3084\u7a0e\u91d1\u8a08\u7b97\u306b\u95a2\u3057\u3066\u3054\u8cea\u554f\u30fb\u3054\u76f8\u8ac7\u304c\u3042\u308b\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u30b3\u30f3\u30bf\u30af\u30c8\u30d5\u30a9\u30fc\u30e0\u304b\u3089\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-button 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