{"id":29493,"date":"2023-04-24T18:25:52","date_gmt":"2023-04-24T09:25:52","guid":{"rendered":"https:\/\/ur.edu-connect.net\/?p=29493"},"modified":"2024-02-03T22:53:34","modified_gmt":"2024-02-03T13:53:34","slug":"%e3%81%b5%e3%82%8b%e3%81%95%e3%81%a8%e7%b4%8d%e7%a8%8e%e3%81%a7%e5%9b%bd%e7%a8%8e%e3%81%a8%e5%9c%b0%e6%96%b9%e7%a8%8e%e3%81%ae%e5%88%b6%e5%ba%a6%e3%81%ae%e9%81%95%e3%81%84%e3%81%ab%e3%82%88%e3%82%8a","status":"publish","type":"post","link":"https:\/\/ur.edu-connect.net\/archives\/29493","title":{"rendered":"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3067\u56fd\u7a0e\u3068\u5730\u65b9\u7a0e\u306e\u5236\u5ea6\u306e\u9055\u3044\u306b\u3088\u308a\u60f3\u5b9a\u901a\u308a\u306b\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066"},"content":{"rendered":"\n

\u3000\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u63a7\u9664\u4e0a\u9650\u984d\u3092\u8d85\u3048\u306a\u3044\u9650\u308a\u306b\u304a\u3044\u3066\u3001\u5bc4\u9644\u91d1\u984d\u304b\u3089 2,000\u5186 \u3092\u9664\u3044\u305f\u5168\u984d\u304c\u7a0e\u91d1\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\uff08\u53c2\u8003\uff09\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u3057\u304f\u307f > … > \u7a0e\u91d1\u306e\u63a7\u9664\u306b\u3064\u3044\u3066
https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/furusato\/mechanism\/deduction.html<\/a><\/p>\n\n\n\n

\u3000\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306f\u63a7\u9664\u3092\u53d7\u3051\u308b\u306e\u306b\u78ba\u5b9a\u7533\u544a\u3084\u4f55\u3089\u304b\u306e\u7533\u8acb\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u3063\u305f\u308a\u3001\u5b9f\u969b\u306b\u63a7\u9664\u3055\u308c\u305f\u304b\u306e\u78ba\u8a8d\u304c\u96e3\u3057\u304b\u3063\u305f\u308a\u3068\u3001\u306a\u304b\u306a\u304b\u30b9\u30de\u30fc\u30c8\u306a\u5236\u5ea6\u3068\u306f\u8a00\u3044\u96e3\u3044\u3068\u3053\u308d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u306f\u591a\u5206\u3001\u57fa\u672c\u7684\u306a\u7a0e\u5236\u306b\u5927\u304d\u306a\u5909\u66f4\u3092\u52a0\u3048\u305a\u306b\u5b9f\u73fe\u53ef\u80fd\u306a\u65b9\u6cd5\u306b\u305b\u3056\u308b\u3092\u5f97\u306a\u304b\u3063\u305f\u304b\u3089\u3060\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u3000\u3057\u304b\u3057\u305d\u308c\u3086\u3048\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u5229\u7528\u8005\u306b\u306f\u5168\u304f\u4e0d\u5099\u304c\u306a\u3044\u306e\u306b\u3001\u60f3\u5b9a\u901a\u308a\u306b\u63a7\u9664\u304c\u306a\u3055\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306e\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3068\u5730\u65b9\u7a0e\u306b\u304a\u3051\u308b\u6240\u5f97\u7a0e\u7387\u306e\u7b97\u51fa\u65b9\u6cd5\u304c\u7570\u306a\u3063\u3066\u3044\u308b<\/span><\/strong>\u305f\u3081\u306b\u3001\u4f4f\u6c11\u7a0e\u3067\u306e\u63a7\u9664\u984d\u304c\u63a7\u9664\u60f3\u5b9a\u984d\u306b\u5c4a\u304b\u305a\u3001\u305d\u306e\u5206\u304c\u63a7\u9664\u3055\u308c\u305a\u306b\u81ea\u8179\u306b\u306a\u308b\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002\u3053\u306e\u30b1\u30fc\u30b9\u304c\u5384\u4ecb\u306a\u306e\u306f\u3001\u4e0a\u306b\u3082\u66f8\u3044\u305f\u3088\u3046\u306b\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u5229\u7528\u8005\u306b\u306f\u5168\u304f\u4e0d\u5099\u304c\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u3001\u81ea\u5206\u304c\u305d\u306e\u30b1\u30fc\u30b9\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u3069\u3046\u304b\u306f\u5e74\u672b\u306b\u306a\u3089\u306a\u3044\u3068\u308f\u304b\u3089\u306a\u3044\uff08\uff1d\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u5229\u7528\u6642\u306b\u306f\u4e88\u60f3\u3057\u3065\u3089\u3044\uff09\u3053\u3068\u304c\u591a\u3044<\/span><\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n

\u3000\u4ee5\u4e0b\u3001\u5b9f\u969b\u306b\u8d77\u3053\u308a\u3046\u308b\u4f8b\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n


\n\n\n\n

\u3000\u4f1a\u793e\u54e1\u306eA\u3055\u3093\u306f\u592b\u5a66\u5171\u50cd\u304d\u3067\u5b50\u3069\u3082\u306f\u306a\u304f\u3001\u4ed6\u306e\u6276\u990a\u5bb6\u65cf\u3082\u3044\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306f\u6255\u3063\u3066\u3044\u307e\u305b\u3093\u3002A\u3055\u3093\u306f\u4f1a\u793e\u54e1\u306a\u306e\u3067\u6240\u5f97\u306f\u7d66\u4e0e\u3067\u5f97\u3066\u304a\u308a\u3001\u3042\u308b\u5e74\u306e\u5e74\u53ce\u304c 1,300\u4e07\u5186 \u3060\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\u3000\u3055\u3066\u3001\u7dcf\u52d9\u7701\u306e\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8\u306e\u300c\u7a0e\u91d1\u306e\u63a7\u9664\u306b\u3064\u3044\u3066\u300d\u306e\u30da\u30fc\u30b8<\/a>\u306b\u3088\u308b\u3068\u3001\u7d66\u4e0e\u53ce\u5165\u306e\u5e74\u53ce 1,300\u4e07\u5186 \u3067\u592b\u5a66\u5171\u50cd\u304d\uff08\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\uff09\u5834\u5408\u306b\u306f\u3001\u304a\u3088\u305d 326,000\u5186 \u304c\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u4e0a\u9650\u984d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001A\u3055\u3093\u306f\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066 28\u4e07\u5186 \u3092\u5bc4\u4ed8\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u72b6\u6cc1\u3092\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n

\u5e74\u53ce<\/th>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u5bc4\u4ed8\u984d<\/th>\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/th><\/tr><\/thead>
1300\u4e07\u5186<\/td>28\u4e07\u5186<\/td>892.2\u4e07\u5186<\/td><\/tr><\/tbody><\/table>
A\u3055\u3093\u306e\u5e74\u53ce\u3068\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u984d\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/figcaption><\/figure>\n\n\n\n

\u3000\u3053\u306e\u3068\u304d\u3001\u8ab2\u7a0e\u6240\u5f97\u306f\u4ee5\u4e0b\u306e 6,950,000\u5186 \u304b\u3089 8,999,000\u5186 \u307e\u3067\u306b\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u306e\u3067\u3001\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f23%\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/th>\u7a0e\u7387<\/th><\/tr><\/thead>
6,950,000\u5186 \u304b\u3089 8,999,000\u5186\u307e\u3067<\/td>23\uff05<\/td><\/tr>
9,000,000\u5186 \u304b\u3089 17,999,000\u5186\u307e\u3067<\/td>33\uff05<\/td><\/tr><\/tbody><\/table>
\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff08\u629c\u7c8b\uff09\uff1a\u56fd\u7a0e\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\uff08https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\uff09\u3088\u308a<\/figcaption><\/figure>\n\n\n\n

\u3000\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3044\u3066\u3001\u6240\u5f97\u7a0e\u304b\u3089\u306e\u63a7\u9664\u306f\uff08\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u984d \u2212 2,000\u5186\uff09\u00d7\u300c\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u300d\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\uff08280,000 – 2,000\uff09\u00d7 0.23 \u00d7 1.021 = 65,283\u5186 \u3068\u306a\u308a\u307e\u3059\uff08\u6ce8\uff1a1.021\u3092\u304b\u3051\u3066\u3044\u308b\u306e\u306f\u3001\u4ee4\u548c19\u5e74\u307e\u3067\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\uff09\u3002<\/p>\n\n\n\n

\u3000\u4e00\u65b9\u3067\u3001\u81ea\u6cbb\u4f53\u304b\u3089\u9001\u3089\u308c\u3066\u304d\u305f\u4f4f\u6c11\u7a0e\u306e\u7a0e\u984d\u6c7a\u5b9a\u901a\u77e5\u66f8\u3092\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3001\u7a0e\u984d\u63a7\u9664\u984d\u304c 184,333\u5186 \u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u6240\u5f97\u7a0e\u304b\u3089\u306e\u63a7\u9664\u5206\u3068\u5408\u308f\u305b\u308b\u3068 249,616\u5186 \u3068\u306a\u308a\u3001\u63a7\u9664\u60f3\u5b9a\u984d\u306e 278,000\u5186 \u306b\u306f\u3001\u7d0428,000\u5186 \u307b\u3069\u304c\u4e0d\u8db3\u3057\u3001\u63a7\u9664\u3057\u304d\u308c\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\uff08\u3064\u307e\u308a\u306f\u3001 \u7d0428,000\u5186 \u5206\u3092\u81ea\u8179\u3067\u8ca0\u62c5\u3057\u305f\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\uff09\u3002<\/p>\n\n\n\n


\n\n\n\n

\u3000\u91d1\u984d\u306f\u4e0a\u8a18\u306e\u4f8b\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u79c1\u3082\u4e0a\u8a18\u3068\u540c\u3058\u30b1\u30fc\u30b9\u306b\u906d\u9047\u3057\u307e\u3057\u305f\u3002\u305d\u3053\u3067\u3001\u6240\u8f44\u81ea\u6cbb\u4f53\u306e\u7a0e\u52d9\u8ab2\u306b\u78ba\u8a8d\u3057\u307e\u3057\u305f\u304c\u3001\u62c5\u5f53\u8005\u3082\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u63a7\u9664\u5206\u304c\u60f3\u5b9a\u901a\u308a\u306b\u63a7\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u8a8d\u3081\u306a\u304c\u3089\u3082\u3001\u306a\u305c\u8a08\u7b97\u304c\u5408\u308f\u306a\u3044\u306e\u304b\u304c\u308f\u304b\u3089\u305a\u3001\u6700\u5f8c\u307e\u3067\u7d0d\u5f97\u306e\u3044\u304f\u8aac\u660e\u304c\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u6700\u7d42\u7684\u306b\u306f\u3001\u5206\u304b\u3089\u306a\u3044\u306e\u3067\u7dcf\u52d9\u7701\u306b\u78ba\u8a8d\u3057\u3066\u304f\u308c\u3001\u3068\u6295\u3052\u308b\u59cb\u672b\u3067\u3059\u3002\u7dcf\u52d9\u7701\u306b\u78ba\u8a8d\u3059\u308b\u3068\u3057\u3066\u3082\u7a93\u53e3\u304c\u3069\u3053\u3060\u304b\u3088\u304f\u5206\u304b\u308a\u307e\u305b\u3093\u3057\u3001\u7d0d\u7a0e\u8005\u4e00\u4eba\u3072\u3068\u308a\u304c\u76f4\u63a5\u7dcf\u52d9\u7701\u306b\u78ba\u8a8d\u3059\u308b\u306e\u3082\u3042\u307e\u308a\u826f\u3044\u3053\u3068\u3068\u306f\u601d\u3048\u306a\u3044\u306e\u3067\u3001\u307e\u305a\u306f\u81ea\u529b\u3067\u8abf\u3079\u3066\u307f\u308b\u3053\u3068\u3068\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u3000\u3082\u3046\u4e00\u5ea6A\u3055\u3093\u306e\u4f8b\u306b\u623b\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u3001A\u3055\u3093\u306e\u4f4f\u6c11\u7a0e\u306e\u7a0e\u984d\u6c7a\u5b9a\u901a\u77e5\u66f8\u306b\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c 915\u4e07\u5186 \u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c 892.2\u4e07\u5186 \u3060\u3063\u305f\u306f\u305a\u3067\u3059\u304c\u3001\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u3068\u306f\u7570\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u9055\u3044\u306f\u3069\u3053\u304b\u3089\u751f\u307e\u308c\u305f\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n

\u3000\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306e\u7b97\u51fa\u306e\u969b\u306b\u306f\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u304c\u8003\u616e\u3055\u308c\u308b\u305f\u3081\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3067\u5bc4\u4ed8\u3092\u3057\u305f 28\u4e07\u5186 \u306e\u3046\u3061\u3001 2000\u5186 \u3092\u5dee\u3057\u5f15\u3044\u305f 278,000\u5186 \u304c\u63a7\u9664\u5bfe\u8c61\u306b\u542b\u3081\u3089\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c 892.2\u4e07\u5186 \u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u4e00\u65b9\u3067\u3001\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306e\u7b97\u51fa\u306e\u969b\u306b\u306f\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u304c\u8003\u616e\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/strong>\u5730\u65b9\u7a0e\u6cd5\u7b2c\u4e09\u767e\u5341\u56db\u6761\u306e\u4e8c\uff08\u6240\u5f97\u63a7\u9664\uff09<\/a>\u3001\u306a\u3089\u3073\u306b\u3001\u7b2c\u4e09\u767e\u5341\u56db\u6761\u306e\u516d\uff08\u8abf\u6574\u63a7\u9664\uff09<\/a>\u306b\u306f 1<\/a><\/sup> \u4f8b\u3067\u306f\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u6761\u6587\u3092\u6271\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u9053\u5e9c\u770c\u6c11\u7a0e\u3067\u3082\u5185\u5bb9\u306f\u540c\u3058\u3067\u3059 <\/span> \u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u9805\u76ee\u304c\u4e26\u3093\u3067\u3044\u307e\u3059\u304c\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

\u3064\u307e\u308a\u3001\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3092\u6c7a\u5b9a\u3059\u308b\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306b\u306f\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306b\u3088\u308b\u5bc4\u9644\u91d1\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u304c\u7528\u3044\u3089\u308c\u308b\u306e\u306b\u5bfe\u3057\u3001\u5730\u65b9\u7a0e\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3067\u306f\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306b\u3088\u308b\u5bc4\u9644\u91d1\u63a7\u9664\u3092\u8003\u616e\u3057\u306a\u3044\u91d1\u984d\u3067\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u304c\u7b97\u51fa\u3055\u308c\u308b<\/span><\/strong>\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n

\u3000\u305d\u306e\u305f\u3081\u3001A\u3055\u3093\u306e\u4f4f\u6c11\u7a0e\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306f\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3088\u308a\u3082\u591a\u3044\u3001 915\u4e07\u5186 \u3068\u306a\u3063\u3066\u3044\u305f\u306e\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u7570\u306a\u308b\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c\u7b97\u51fa\u3055\u308c\u305f\u7d4c\u7def\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n