{"id":511,"date":"2025-01-07T09:57:29","date_gmt":"2025-01-07T00:57:29","guid":{"rendered":"https:\/\/www.tax-counsellor.jp\/souzoku\/?p=511"},"modified":"2025-01-07T09:57:01","modified_gmt":"2025-01-07T00:57:01","slug":"%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%ae%e5%9f%ba%e7%a4%8e%e6%8e%a7%e9%99%a4%e9%a1%8d%e3%81%af%e3%81%84%e3%81%8f%e3%82%89%e3%81%be%e3%81%a7%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.tax-counsellor.jp\/souzoku\/article\/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%ae%e5%9f%ba%e7%a4%8e%e6%8e%a7%e9%99%a4%e9%a1%8d%e3%81%af%e3%81%84%e3%81%8f%e3%82%89%e3%81%be%e3%81%a7%ef%bc%9f\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306f\u3044\u304f\u3089\u307e\u3067\uff1f"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<span>\u00a0 <\/span><\/p><p>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u3059\u3079\u3066\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u57fa\u790e\u63a7\u9664\u984d\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<span>\u00a0 <\/span><\/p><p>\u672c\u7a3f\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u9069\u7528\u7bc4\u56f2\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<span>\u00a0 <\/span><\/p><h3>\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u3068\u306f<span>\u00a0 <\/span><\/h3><p>\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u3068\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u306e\u3046\u3061\u4e00\u5b9a\u984d\u307e\u3067\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002<span>\u00a0 <\/span><\/p><p>\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b\u5bfe\u3057\u3066\u306e\u307f\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<span>\u00a0 <\/span><\/p><h4>\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<span>\u00a0 <\/span><\/h4><p>\u57fa\u790e\u63a7\u9664\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p><p><strong>\u57fa\u790e\u63a7\u9664\u984d = 3,000\u4e07\u5186 + (600\u4e07\u5186 \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570)<\/strong><\/p><p>&nbsp;<\/p><p>\u305f\u3068\u3048\u3070\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c<span>2<\/span>\u4eba\u306e\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p><p>3,000\u4e07\u5186<span> + (600<\/span>\u4e07\u5186<span> \u00d7 2<\/span>\u4eba<span>) = 4,200<\/span>\u4e07\u5186<\/p><h4>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f<span>\u00a0 <\/span><\/h4><p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u76f8\u7d9a\u4eba\u3092\u6307\u3057\u307e\u3059\u3002<\/p><p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u4eba\u306f\u3001\u6b21\u306e\u9806\u5e8f\u3067\u914d\u5076\u8005\u3068\u4e00\u7dd2\u306b\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p><p>\u306a\u304a\u3001\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\u306f\u3001\u76f8\u7d9a\u4eba\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p><p>\u307e\u305f\u3001\u6c11\u6cd5\u3067\u306f\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u306f\u6700\u521d\u304b\u3089\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304b\u3063\u305f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u6cd5\u3067\u306f\u57fa\u790e\u63a7\u9664\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u3082\u542b\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p><p>\u914d\u5076\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u9806\u4f4d\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p><p>&nbsp;<\/p><ul><li>\u7b2c<span>1<\/span>\u9806\u4f4d\uff1a\u5b50\u3069\u3082\u306a\u3069\u306e\u76f4\u7cfb\u5351\u5c5e<\/li><li>\u7b2c<span>2<\/span>\u9806\u4f4d\uff1a\u89aa\u306a\u3069\u306e\u76f4\u7cfb\u5c0a\u5c5e<\/li><li>\u7b2c<span>3<\/span>\u9806\u4f4d\uff1a\u5144\u5f1f\u59c9\u59b9\u306a\u3069\u306e\u508d\u7cfb\u8840\u65cf<\/li><\/ul><p>&nbsp;<\/p><p>\u76f8\u7d9a\u9806\u4f4d\u306e\u4e0a\u4f4d\u8005\u304c\u5b58\u547d\u306e\u5834\u5408\u3001\u4e0b\u4f4d\u8005\u306f\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p><p>\u305f\u3068\u3048\u3070\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306b\u5b50\u3069\u3082\u3068\u89aa\u3068\u5144\u5f1f\u59c9\u59b9\u304c\u3044\u305f\u5834\u5408\u3001\u7b2c<span>1<\/span>\u9806\u4f4d\u306e\u5b50\u3069\u3082\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p><p>\u89aa\u3084\u5144\u5f1f\u59c9\u59b9\u306f\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u3053\u3068\u306f\u306a\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u990a\u5b50\u3082\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u3001\u990a\u5b50\u306e\u6570\u306b\u5236\u9650\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<span>\u00a0 <\/span><\/p><h3>\u57fa\u790e\u63a7\u9664\u984d\u306e\u9069\u7528\u4f8b<span>\u00a0 <\/span><\/h3><p>\u57fa\u790e\u63a7\u9664\u984d\u304c\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3055\u308c\u308b\u304b\u3001\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<span>\u00a0 <\/span><\/p><h4>\u30b1\u30fc\u30b91\uff1a\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5b50\u3069\u30821\u4eba\u306e\u5834\u5408\u00a0<\/h4><p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306f<span>2<\/span>\u4eba\u3067\u3059\u3002<\/p><p>\u57fa\u790e\u63a7\u9664\u984d<span> = 3,000<\/span>\u4e07\u5186<span> + (600<\/span>\u4e07\u5186<span> \u00d7 2<\/span>\u4eba<span>) = 4,200<\/span>\u4e07\u5186<span>\u00a0 <\/span><\/p><p>\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u304c<span>4,200<\/span>\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<span>\u00a0 <\/span><\/p><h4>\u30b1\u30fc\u30b92\uff1a\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3068\u5b50\u3069\u30823\u4eba\u306e\u5834\u5408\u00a0<\/h4><p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306f<span>4<\/span>\u4eba\u3067\u3059\u3002<span>\u00a0 <\/span><\/p><p>\u57fa\u790e\u63a7\u9664\u984d<span> = 3,000<\/span>\u4e07\u5186<span> + (600<\/span>\u4e07\u5186<span> \u00d7 4<\/span>\u4eba<span>) = 5,400<\/span>\u4e07\u5186<span>\u00a0 <\/span><\/p><p>\u3053\u306e\u5834\u5408\u3001\u76f8\u7d9a\u8ca1\u7523\u304c<span>5,400<\/span>\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u9650\u308a\u76f8\u7d9a\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<span>\u00a0 <\/span><\/p><h3>\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306e\u5bfe\u5fdc<span>\u00a0 <\/span><\/h3><p>\u76f8\u7d9a\u8ca1\u7523\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u305d\u306e\u8d85\u904e\u5206\u306b\u5bfe\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<span>\u00a0 <\/span><\/p><h4>\u8ab2\u7a0e\u8ca1\u7523\u306e\u8a08\u7b97\u65b9\u6cd5<span>\u00a0 <\/span><\/h4><p>\u8ab2\u7a0e\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002<span>\u00a0 <\/span><\/p><p>\u305f\u3068\u3048\u3070\u3001\u76f8\u7d9a\u8ca1\u7523\u304c<span>6,000<\/span>\u4e07\u5186\u3067\u3001\u57fa\u790e\u63a7\u9664\u984d\u304c<span>4,200<\/span>\u4e07\u5186\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u8ca1\u7523\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<span>\u00a0 <\/span><\/p><p>\u8ab2\u7a0e\u8ca1\u7523<span> = 6,000<\/span>\u4e07\u5186<span> - 4,200<\/span>\u4e07\u5186<span> = 1,800<\/span>\u4e07\u5186<\/p><h4>\u7a0e\u7387\u306e\u9069\u7528<span>\u00a0 <\/span><\/h4><p>\u8ab2\u7a0e\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u307e\u3059\u3002<span>\u00a0 <\/span><\/p><p>\u76f8\u7d9a\u7a0e\u306e\u901f\u7b97\u8868\u3092\u57fa\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<span>\u00a0 <\/span><\/p><p>\u305f\u3068\u3048\u3070\u3001\u8ab2\u7a0e\u8ca1\u7523\u304c<span>1,000<\/span>\u4e07\u5186\u306e\u5834\u5408\u3001\u7a0e\u7387<span>10<\/span>\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u984d\u306f<span>100<\/span>\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<span>\u00a0 <\/span><\/p><h3>\u990a\u5b50\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306e\u53d6\u308a\u6271\u3044<\/h3><p>\u990a\u5b50\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u307e\u308c\u308b\u5834\u5408\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p><h4>\u57fa\u790e\u63a7\u9664\u984d\u306e\u5236\u9650<span>\u00a0 <\/span><\/h4><p>\u990a\u5b50\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p>&nbsp;<\/p><ul><li>\u5b9f\u5b50\u304c\u3044\u308b\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u984d\u306b\u542b\u3081\u3089\u308c\u308b\u990a\u5b50\u306e\u6570\u306f<span>1<\/span>\u4eba\u307e\u3067<span> <\/span><\/li><li>\u5b9f\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664\u984d\u306b\u542b\u3081\u3089\u308c\u308b\u990a\u5b50\u306e\u6570\u306f<span>2<\/span>\u4eba\u307e\u3067<span> 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