{"id":8374,"date":"2026-04-10T17:45:22","date_gmt":"2026-04-10T08:45:22","guid":{"rendered":"https:\/\/japanex.jp\/blog\/?p=8374"},"modified":"2026-04-12T13:29:44","modified_gmt":"2026-04-12T04:29:44","slug":"meal-commute-tax-free-limit-2026","status":"publish","type":"post","link":"https:\/\/japanex.jp\/blog\/meal-commute-tax-free-limit-2026","title":{"rendered":"\u98df\u4e8b\u30fb\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u500d\u5897\uff01\u77e5\u308b\u3060\u3051\u3067\u5f93\u696d\u54e1\u306e\u624b\u53d6\u308a\u304c\u5909\u308f\u308b"},"content":{"rendered":"<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/11-employee.png?w=868&#038;ssl=1\" alt=\"\u4f1a\u793e\u54e1\" \/> <span class=\"xeory-balloon-icon-name\">\u65b0\u7c73\u793e\u9577<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\" style=\"border-right-color: #000000;left: -25px\"><\/div>\n<p>\u793e\u54e1\u98df\u5802\u3084\u5f01\u5f53\u652f\u7d66\u306e\u798f\u5229\u539a\u751f\u3092\u8003\u3048\u3066\u308b\u3093\u3067\u3059\u304c\u3001\u98df\u4e8b\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u5c11\u306a\u3059\u304e\u3066\u2026\u3002\u3042\u3068\u3001\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u306e\u793e\u54e1\u306e\u901a\u52e4\u624b\u5f53\u3082\u975e\u8ab2\u7a0e\u306e\u4e0a\u9650\u304c\u6c17\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-right-color: #ffffff\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon pos-right\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\" style=\"border-left-color: #000000;right: -25px\"><\/div>\n<p>\u305d\u306e\u60a9\u307f\u3001\u4ee4\u548c8\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u5927\u304d\u304f\u6539\u5584\u3055\u308c\u307e\u3059\u3088\uff01<strong>\u98df\u4e8b\u306e\u975e\u8ab2\u7a0e\u67a0\u304c\u6708\u984d3,500\u5186\u304b\u30897,500\u5186\u306b\u500d\u5897<\/strong>\u3057\u3001\u3055\u3089\u306b<strong>\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3082\u5f15\u304d\u4e0a\u3052\uff06\u99d0\u8eca\u5834\u4ee3\u304c\u65b0\u305f\u306b\u975e\u8ab2\u7a0e\u5bfe\u8c61<\/strong>\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u8a18\u4e8b\u3067\u4e21\u65b9\u306e\u6539\u6b63\u5185\u5bb9\u3068\u6ce8\u610f\u70b9\u3092\u3057\u3063\u304b\u308a\u62bc\u3055\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-left-color: #ffffff\"><\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<\/div>\n<\/div>\n<div class=\"xcd-attention-7 xcd-col5 xcd-ripple\">\n<div class=\"xcd-title\">\u3053\u306e\u8a18\u4e8b\u306e\u7279\u5fb4<\/div>\n<div class=\"xcd-content\">\u672c\u8a18\u4e8b\u306f\u3001\u7a0e\u7406\u58eb\u306b\u983c\u3089\u305a\u81ea\u529b\u3067\u6cd5\u4eba\u306e\u7d4c\u7406\u51e6\u7406\u304b\u3089\u78ba\u5b9a\u7533\u544a\u307e\u3067\u3092\u653b\u7565\u3057\u305f\u3044\u3068\u3044\u3046\u65b9\u5411\u3051\u306e\u8a18\u4e8b\u3067\u3059\u3002<\/div>\n<div><\/div>\n<div>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306b\u521d\u5fc3\u8005\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u3067\u7a0e\u7406\u58eb\u304c\u5b9f\u52d9\u3067\u5fc5\u8981\u3068\u306a\u308b\u77e5\u8b58\u306b\u7d5e\u3063\u3066\u53ef\u80fd\u306a\u9650\u308a\u7c21\u5358\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/div>\n<\/div>\n<p>\u307e\u305a\u306f\u3001\u98df\u4e8b\u306e\u975e\u8ab2\u7a0e\u67a0\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3001\u305d\u306e\u5f8c\u3067\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u89e3\u8aac\u3092\u3057\u3066\u3044\u304f\u5f62\u3067\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2>\uff11\u3000\u98df\u4e8b\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u62e1\u5927\u306b\u3064\u3044\u3066<\/h2>\n<h3>1-1\u3000\u305d\u3082\u305d\u3082\u98df\u4e8b\u306e\u975e\u8ab2\u7a0e\u67a0\u3068\u306f\uff1f<\/h3>\n<div class=\"xcd-attention-2 xcd-col2 xcd-ripple\">\n<div class=\"xcd-title\">\u98df\u4e8b\u306e\u975e\u8ab2\u7a0e\u67a0\uff08\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905436-38\u306e2\uff09<\/div>\n<div class=\"xcd-content\">\n<div>\u4f1a\u793e\uff08\u4f7f\u7528\u8005\uff09\u304c\u5f93\u696d\u54e1\u306b\u98df\u4e8b\u3092\u652f\u7d66\u3057\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070<strong>\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u306a\u3044<\/strong>\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002\u793e\u54e1\u98df\u5802\u3067\u306e\u98df\u4e8b\u63d0\u4f9b\u3084\u5f01\u5f53\u306e\u652f\u7d66\u306a\u3069\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306f\u3001\u4f1a\u793e\u8ca0\u62c5\u5206\u304c\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3068\u3057\u3066\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/div>\n<\/div>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u4f1a\u793e\u304c1\u98df500\u5186\u306e\u5f01\u5f53\u3092\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3057\u3001\u5f93\u696d\u54e1\u304c300\u5186\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4f1a\u793e\u8ca0\u62c5\u306f200\u5186\u3067\u3059\u3002\u3053\u306e\u4f1a\u793e\u8ca0\u62c5\u984d\u304c\u975e\u8ab2\u7a0e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u5f93\u696d\u54e1\u306b\u6240\u5f97\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<strong>\u98df\u4e8b\u4ee3\u3092\u73fe\u91d1\u3067\u652f\u7d66\u3059\u308b\u5834\u5408\u306f\u3001\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u5168\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61<\/strong>\u3068\u306a\u308a\u307e\u3059\uff08\u6df1\u591c\u52e4\u52d9\u306e\u591c\u98df\u4ee3\u3092\u9664\u304f\uff09\u3002\u3042\u304f\u307e\u3067\u3082<strong>\u73fe\u7269\u652f\u7d66\uff08\u98df\u4e8b\u305d\u306e\u3082\u306e\u306e\u63d0\u4f9b\uff09<\/strong>\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n<h3>1-2\u3000\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u3067\u4f55\u304c\u5909\u308f\u3063\u305f\u304b<\/h3>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3001\u98df\u4e8b\u306e\u975e\u8ab2\u7a0e\u67a0\u306b\u3064\u3044\u3066<strong>2\u3064\u306e\u5f15\u304d\u4e0a\u3052<\/strong>\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<h4>\u3010\u30dd\u30a4\u30f3\u30c8\u3011\uff12\u3064\u306e\u6539\u6b63\u30dd\u30a4\u30f3\u30c8<\/h4>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u5185\u5bb9\u3092\u4e00\u8a00\u3067\u307e\u3068\u3081\u308b\u3068\u3001<span class=\"f-marker-y\">\u4ee5\u4e0b<\/span>\u306e2\u70b9\u3067\u3059\u3002<\/p>\n<div class=\"xcd-attention-2 xcd-col2 xcd-ripple\">\n<div class=\"xcd-title\">\u30c6\u30ad\u30b9\u30c8\u3092\u9078\u629e\u3057\u3066\u4e0a\u66f8\u304d\u7de8\u96c6\u3057\u3066\u304f\u3060\u3055\u3044<\/div>\n<ul>\n<li class=\"xcd-content\"><span class=\"f-marker-y\">\u300c\u98df\u4e8b\u306e\u652f\u7d66\u306b\u4fc2\u308b\u4f7f\u7528\u8005\u8ca0\u62c5\u984d\u306e\u4e0a\u9650\u5f15\u304d\u4e0a\u3052\u300d<\/span><\/li>\n<li><span class=\"f-marker-y\">\u300c\u6df1\u591c\u52e4\u52d9\u306e\u591c\u98df\u4ee3\u306e\u4e0a\u9650\u5f15\u304d\u4e0a\u3052\u300d<\/span><\/li>\n<\/ul>\n<\/div>\n<h4>\u3010\u7406\u7531\u3011\u7269\u4fa1\u4e0a\u6607\u3078\u306e\u5bfe\u5fdc<\/h4>\n<p>\u6708\u984d3,500\u5186\u3068\u3044\u3046\u4e0a\u9650\u306f\u9577\u5e74\u636e\u3048\u7f6e\u304b\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u8fd1\u5e74\u306e\u7269\u4fa1\u4e0a\u6607\u306b\u3088\u308a\u5b9f\u614b\u3068\u4e56\u96e2\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u5f93\u696d\u54e1\u306e\u98df\u4e8b\u652f\u63f4\u3068\u3044\u3046\u798f\u5229\u539a\u751f\u306e\u5b9f\u52b9\u6027\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u3001\u4e0a\u9650\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<h4>\u3010\u5177\u4f53\u4f8b\u3011\u6539\u6b63\u524d\u5f8c\u306e\u6bd4\u8f03<\/h4>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2026\/04\/figure_shokuji.png?resize=785%2C508&#038;ssl=1\" alt=\"\u98df\u4e8b\u306e\u975e\u8ab2\u7a0e\u67a0 \u6539\u6b63\u524d\u5f8c\u306e\u6bd4\u8f03\" width=\"785\" height=\"508\" \/><\/p>\n<table style=\"border-collapse: collapse;width: 100%\">\n<tbody>\n<tr>\n<th style=\"width: 33%;text-align: center\">\u9805\u76ee<\/th>\n<th style=\"width: 33%;text-align: center\">\u6539\u6b63\u524d<\/th>\n<th style=\"width: 33%;text-align: center\">\u6539\u6b63\u5f8c<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 33%\">\u98df\u4e8b\u306e\u652f\u7d66\u306b\u4fc2\u308b\u4f7f\u7528\u8005\u8ca0\u62c5\u984d\u306e\u4e0a\u9650<\/td>\n<td style=\"width: 33%\">\u6708\u984d<strong>3,500\u5186<\/strong><\/td>\n<td style=\"width: 33%\">\u6708\u984d<strong><span class=\"f-marker-y\">7,500\u5186<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33%\">\u6df1\u591c\u52e4\u52d9\u306e\u591c\u98df\u4ee3\uff08\u73fe\u91d1\u652f\u7d66\u53ef\uff09<\/td>\n<td style=\"width: 33%\">1\u56de<strong>300\u5186<\/strong>\u4ee5\u4e0b<\/td>\n<td style=\"width: 33%\">1\u56de<strong><span class=\"f-marker-y\">650\u5186<\/span><\/strong>\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33%\">\u5f93\u696d\u54e1\u306e\u8ca0\u62c5\u5272\u5408<\/td>\n<td style=\"width: 33%\">\u98df\u4e8b\u4ee3\u306e<strong>50%\u4ee5\u4e0a<\/strong><\/td>\n<td style=\"width: 33%\">\u98df\u4e8b\u4ee3\u306e<strong>50%\u4ee5\u4e0a<\/strong>\uff08\u5909\u66f4\u306a\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33%\">\u91d1\u984d\u306e\u5224\u5b9a\u57fa\u6e96<\/td>\n<td style=\"width: 33%\">\u7a0e\u629c<\/td>\n<td style=\"width: 33%\">\u7a0e\u629c\uff08\u5909\u66f4\u306a\u3057\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/10-employee.png?w=868&#038;ssl=1\" alt=\"\u4f1a\u793e\u54e1\" \/> <span class=\"xeory-balloon-icon-name\">\u65b0\u7c73\u793e\u9577<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\" style=\"border-right-color: #000000;left: -25px\"><\/div>\n<p>\u6708\u984d7,500\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u306a\u3089\u30011\u65e5\u3042\u305f\u308a\u7d04340\u5186\uff0822\u55b6\u696d\u65e5\u3067\u8a08\u7b97\uff09\u306e\u4f1a\u793e\u8ca0\u62c5\u304c\u3067\u304d\u308b\u3063\u3066\u3053\u3068\u3067\u3059\u306d\u3002\u3053\u308c\u306a\u3089\u5f01\u5f53\u652f\u7d66\u3082\u304b\u306a\u308a\u73fe\u5b9f\u7684\u306b\u306a\u308a\u307e\u3059\u306d\uff01<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-right-color: #ffffff\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3>1-3\u3000\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u305f\u3081\u306e3\u3064\u306e\u8981\u4ef6<\/h3>\n<p>\u98df\u4e8b\u306e\u652f\u7d66\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u305f\u3081\u306b\u306f\u3001<strong>\u6b21\u306e3\u3064\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059<\/strong>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xcd-attention-2 xcd-col2 xcd-ripple\">\n<div class=\"xcd-title\">\u975e\u8ab2\u7a0e\u306e3\u8981\u4ef6\uff08\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u3053\u3068\uff09<\/div>\n<div class=\"xcd-content\">\n<div><strong>\u8981\u4ef6\u2460<\/strong> <strong>\u98df\u4e8b\u306e\u73fe\u7269\u3092\u652f\u7d66<\/strong>\u3057\u3066\u3044\u308b\u3053\u3068\uff08\u73fe\u91d1\u3067\u306e\u652f\u7d66\u306f\u5bfe\u8c61\u5916\uff09<br \/>\n<strong>\u8981\u4ef6\u2461<\/strong> \u5f93\u696d\u54e1\u304c\u98df\u4e8b\u306e\u4fa1\u984d\u306e<strong>50%\u4ee5\u4e0a<\/strong>\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u3053\u3068<br \/>\n<strong>\u8981\u4ef6\u2462<\/strong> \u4f7f\u7528\u8005\uff08\u4f1a\u793e\uff09\u306e\u8ca0\u62c5\u984d\u304c\u6708\u984d<strong>7,500\u5186\u4ee5\u4e0b<\/strong>\uff08\u7a0e\u629c\uff09\u3067\u3042\u308b\u3053\u3068<\/div>\n<\/div>\n<\/div>\n<p>\u3053\u306e3\u3064\u306e\u8981\u4ef6\u306e\u3046\u3061\u3001<strong>1\u3064\u3067\u3082\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306f\u3001\u4f7f\u7528\u8005\u8ca0\u62c5\u984d\u306e\u5168\u984d\u304c\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e<\/strong>\u3055\u308c\u307e\u3059\u3002\u7279\u306b\u8981\u4ef6\u2460\u306f\u898b\u843d\u3068\u3057\u304c\u3061\u3067\u3059\u304c\u3001<strong>\u73fe\u91d1\u3084\u98df\u4e8b\u624b\u5f53\u3068\u3057\u3066\u652f\u7d66\u3057\u305f\u5834\u5408\u306f\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u5168\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e<\/strong>\u306e\u5bfe\u8c61\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/gensen\/03\/44.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<\/a>\uff09\u3002\u4e00\u90e8\u3060\u3051\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5168\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>1-4\u3000\u30b1\u30fc\u30b9\u5225\u306e\u5177\u4f53\u4f8b<\/h3>\n<h4>\u30b1\u30fc\u30b9\u2460\uff1a\u793e\u54e1\u98df\u5802\u3067\u98df\u4e8b\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408<\/h4>\n<p>\u81ea\u793e\u306e\u793e\u54e1\u98df\u5802\u30671\u98df\u3042\u305f\u308a\u306e\u98df\u4e8b\u306e\u4fa1\u984d\u304c600\u5186\u306e\u5834\u5408\u3092\u8003\u3048\u307e\u3059\u3002<\/p>\n<div class=\"xcd-attention-4 xcd-col3 xcd-ripple\">\n<div class=\"xcd-title-wrap\">\n<div class=\"xcd-title\">\u793e\u54e1\u98df\u5802\u306e\u5177\u4f53\u4f8b<\/div>\n<\/div>\n<div class=\"xcd-content\">\u98df\u4e8b\u306e\u4fa1\u984d\uff1a600\u5186\uff08\u7a0e\u629c\uff09\uff0f\u98df<br \/>\n\u5f93\u696d\u54e1\u8ca0\u62c5\uff1a350\u5186\uff08\u98df\u4e8b\u306e\u4fa1\u984d\u306e58%\uff09<br \/>\n\u4f1a\u793e\u8ca0\u62c5\uff1a250\u5186\uff0f\u98df \u00d7 22\u65e5 \uff1d <strong>\u6708\u984d5,500\u5186<\/strong><\/p>\n<p>\u2192 \u5f93\u696d\u54e1\u8ca0\u62c558%\uff0850%\u4ee5\u4e0a\uff09\u2713<br \/>\n\u2192 \u4f1a\u793e\u8ca0\u62c5 \u6708\u984d5,500\u5186\uff087,500\u5186\u4ee5\u4e0b\uff09\u2713<br \/>\n\u2192 <strong>\u975e\u8ab2\u7a0e<\/strong><\/div>\n<\/div>\n<h4>\u30b1\u30fc\u30b9\u2461\uff1a\u5f01\u5f53\u3092\u652f\u7d66\u3059\u308b\u5834\u5408<\/h4>\n<p>\u4ed5\u51fa\u3057\u5f01\u5f53\uff081\u98df800\u5186\u30fb\u7a0e\u629c\uff09\u3092\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<div class=\"xcd-attention-4 xcd-col3 xcd-ripple\">\n<div class=\"xcd-title-wrap\">\n<div class=\"xcd-title\">\u5f01\u5f53\u652f\u7d66\u306e\u5177\u4f53\u4f8b<\/div>\n<\/div>\n<div class=\"xcd-content\">\u5f01\u5f53\u306e\u4fa1\u984d\uff1a800\u5186\uff08\u7a0e\u629c\uff09\uff0f\u98df<br \/>\n\u5f93\u696d\u54e1\u8ca0\u62c5\uff1a400\u5186\uff08\u98df\u4e8b\u306e\u4fa1\u984d\u306e50%\uff09<br \/>\n\u4f1a\u793e\u8ca0\u62c5\uff1a400\u5186\uff0f\u98df \u00d7 22\u65e5 \uff1d <strong>\u6708\u984d8,800\u5186<\/strong><\/p>\n<p>\u2192 \u5f93\u696d\u54e1\u8ca0\u62c550%\uff0850%\u4ee5\u4e0a\uff09\u2713<br \/>\n\u2192 \u4f1a\u793e\u8ca0\u62c5 \u6708\u984d8,800\u5186\uff087,500\u5186<strong>\u8d85<\/strong>\uff09\u2717<br \/>\n\u2192 <strong>\u4f1a\u793e\u8ca0\u62c58,800\u5186\u306e\u5168\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e<\/strong><\/div>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u30011\u98df\u3042\u305f\u308a\u306e\u4f1a\u793e\u8ca0\u62c5\u304c\u5c11\u984d\u3067\u3082\u3001<strong>\u6708\u984d\u306e\u5408\u8a08\u30677,500\u5186\u3092\u8d85\u3048\u308b\u3068\u5168\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\u6708\u306e\u55b6\u696d\u65e5\u6570\u3092\u8003\u616e\u3057\u305f\u8a2d\u8a08\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h4>\u30b1\u30fc\u30b9\u2462\uff1a\u6df1\u591c\u52e4\u52d9\u306e\u591c\u98df\u4ee3\u3092\u73fe\u91d1\u3067\u652f\u7d66\u3059\u308b\u5834\u5408<\/h4>\n<p>\u6df1\u591c\u52e4\u52d9\uff08\u5348\u5f8c10\u6642\uff5e\u5348\u524d5\u6642\uff09\u306b\u5f93\u4e8b\u3059\u308b\u5f93\u696d\u54e1\u306b\u3001\u591c\u98df\u306e\u73fe\u7269\u652f\u7d66\u304c\u56f0\u96e3\u306a\u305f\u3081\u73fe\u91d1\u3067\u652f\u7d66\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<div class=\"xcd-attention-4 xcd-col3 xcd-ripple\">\n<div class=\"xcd-title-wrap\">\n<div class=\"xcd-title\">\u6df1\u591c\u52e4\u52d9\u306e\u591c\u98df\u4ee3<\/div>\n<\/div>\n<div class=\"xcd-content\">\u652f\u7d66\u984d\uff1a1\u56de650\u5186<\/p>\n<p>\u2192 650\u5186\u4ee5\u4e0b \u2713<br \/>\n\u2192 <strong>\u975e\u8ab2\u7a0e<\/strong>\uff08\u73fe\u91d1\u652f\u7d66\u3067\u3082OK\uff09<\/p>\n<p>\u203b 1\u56de700\u5186\u3092\u652f\u7d66\u3057\u305f\u5834\u5408<br \/>\n\u2192 650\u5186\u8d85 \u2717<br \/>\n\u2192 <strong>700\u5186\u306e\u5168\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e<\/strong><\/div>\n<\/div>\n<p>\u6df1\u591c\u52e4\u52d9\u306e\u591c\u98df\u4ee3\u306f\u3001\u98df\u4e8b\u306e\u73fe\u7269\u652f\u7d66\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u9650\u308a<strong>\u4f8b\u5916\u7684\u306b\u73fe\u91d1\u3067\u306e\u652f\u7d66\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b<\/strong>\u70b9\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u305f\u3060\u3057\u30011\u56de\u3042\u305f\u308a650\u5186\u3092\u8d85\u3048\u308b\u3068\u5168\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>1-5\u3000\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9<\/h3>\n<h4>\u6ce8\u610f\u70b9\u2460\uff1a\u73fe\u91d1\u652f\u7d66\u306f\u539f\u5247\u3068\u3057\u3066\u5168\u984d\u7d66\u4e0e\u8ab2\u7a0e<\/h4>\n<p>\u98df\u4e8b\u4ee3\u3092<strong>\u73fe\u91d1\u3084\u98df\u4e8b\u624b\u5f53\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u5834\u5408\u306f\u3001\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u5168\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e<\/strong>\u306e\u5bfe\u8c61\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/gensen\/03\/44.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<\/a>\uff09\u3002\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u98df\u4e8b\u306e\u73fe\u7269\u3092\u652f\u7d66\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<strong>\u6df1\u591c\u52e4\u52d9\u306b\u4f34\u3046\u591c\u98df\u4ee3<\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u7269\u652f\u7d66\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u9650\u308a\u30011\u56de650\u5186\u4ee5\u4e0b\u306e\u73fe\u91d1\u652f\u7d66\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u6ce8\u610f\u70b9\u2461\uff1a\u91d1\u984d\u306f\u7a0e\u629c\u3067\u5224\u5b9a<\/h4>\n<p>\u975e\u8ab2\u7a0e\u306e\u8981\u4ef6\u3068\u306a\u308b\u91d1\u984d\uff08\u6708\u984d7,500\u5186\u30011\u56de650\u5186\uff09\u306f\u3001\u3044\u305a\u308c\u3082<strong>\u7a0e\u629c\u91d1\u984d\u3067\u5224\u5b9a<\/strong>\u3057\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u3092\u542b\u3081\u305f\u91d1\u984d\u3067\u8a08\u7b97\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>\u6ce8\u610f\u70b9\u2462\uff1a\u5f93\u696d\u54e1\u8ca0\u62c5\u304c50%\u3092\u4e0b\u56de\u308b\u3068\u5168\u984d\u8ab2\u7a0e<\/h4>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u304c\u98df\u4e8b\u306e\u4fa1\u984d\u306e<strong>50%\u672a\u6e80<\/strong>\u306b\u306a\u308b\u3068\u3001\u4f1a\u793e\u8ca0\u62c5\u5206\u306e\u4e00\u90e8\u3067\u306f\u306a\u304f<strong>\u5168\u984d\u304c\u7d66\u4e0e\u8ab2\u7a0e<\/strong>\u3055\u308c\u307e\u3059\u3002\u300c\u5c11\u3057\u5272\u5408\u304c\u8db3\u308a\u306a\u304b\u3063\u305f\u3060\u3051\u300d\u3067\u3082\u5168\u984d\u8ab2\u7a0e\u306b\u306a\u308b\u305f\u3081\u3001\u4fa1\u984d\u8a2d\u5b9a\u306f\u614e\u91cd\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u6ce8\u610f\u70b9\u2463\uff1a\u9069\u7528\u6642\u671f\u306b\u6ce8\u610f<\/h4>\n<p>\u672c\u6539\u6b63\u306f\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u6539\u6b63\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002\u5177\u4f53\u7684\u306a\u9069\u7528\u958b\u59cb\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u901a\u9054\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u6642\u70b9\u3067\u78ba\u8a8d<\/strong>\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\uff12\u3000\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3082\u5f15\u304d\u4e0a\u3052<\/h2>\n<p>\u540c\u3058\u304f\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u3001<strong>\u30de\u30a4\u30ab\u30fc\u30fb\u81ea\u8ee2\u8eca\u901a\u52e4\u8005\u306e\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/strong>\u306b\u3064\u3044\u3066\u3082\u6539\u6b63\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u9069\u7528\u306f<strong>\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53<\/strong>\u304b\u3089\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\uff09\u3002<\/p>\n<h3>2-1\u3000\u6539\u6b63\u70b9\u2460\uff1a\u7247\u905365km\u4ee5\u4e0a\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u65b0\u8a2d<\/h3>\n<p>\u3053\u308c\u307e\u3067\u7247\u905355km\u4ee5\u4e0a\u306f\u4e00\u5f8b38,700\u5186\u3067\u3057\u305f\u304c\u3001<strong>\u7247\u905365km\u4ee5\u4e0a\u304c4\u6bb5\u968e\u306b\u7d30\u5206\u5316<\/strong>\u3055\u308c\u3001\u9577\u8ddd\u96e2\u901a\u52e4\u8005\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<table style=\"border-collapse: collapse;width: 100%\">\n<tbody>\n<tr>\n<th style=\"width: 33%;text-align: center\">\u901a\u52e4\u8ddd\u96e2\uff08\u7247\u9053\uff09<\/th>\n<th style=\"width: 33%;text-align: center\">\u6539\u6b63\u524d<\/th>\n<th style=\"width: 33%;text-align: center\">\u6539\u6b63\u5f8c<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 33%\">55km\u4ee5\u4e0a 65km\u672a\u6e80<\/td>\n<td style=\"width: 33%\">38,700\u5186<\/td>\n<td style=\"width: 33%\">38,700\u5186\uff08\u5909\u66f4\u306a\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33%\">65km\u4ee5\u4e0a 75km\u672a\u6e80<\/td>\n<td style=\"width: 33%\">38,700\u5186<\/td>\n<td style=\"width: 33%\"><strong><span class=\"f-marker-y\">45,700\u5186<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33%\">75km\u4ee5\u4e0a 85km\u672a\u6e80<\/td>\n<td style=\"width: 33%\">38,700\u5186<\/td>\n<td style=\"width: 33%\"><strong><span class=\"f-marker-y\">52,700\u5186<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33%\">85km\u4ee5\u4e0a 95km\u672a\u6e80<\/td>\n<td style=\"width: 33%\">38,700\u5186<\/td>\n<td style=\"width: 33%\"><strong><span class=\"f-marker-y\">59,600\u5186<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33%\">95km\u4ee5\u4e0a<\/td>\n<td style=\"width: 33%\">38,700\u5186<\/td>\n<td style=\"width: 33%\"><strong><span class=\"f-marker-y\">66,400\u5186<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2-2\u3000\u6539\u6b63\u70b9\u2461\uff1a\u99d0\u8eca\u5834\u4ee3\u304c\u65b0\u305f\u306b\u975e\u8ab2\u7a0e\u5bfe\u8c61\u306b<\/h3>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u6700\u3082\u6ce8\u76ee\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<strong>\u52e4\u52d9\u5148\u3084\u6700\u5bc4\u308a\u99c5\u306e\u5468\u8fba\u306b\u3042\u308b\u99d0\u8eca\u5834\u306e\u6599\u91d1<\/strong>\u304c\u3001\u65b0\u305f\u306b\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<div class=\"xcd-attention-2 xcd-col2 xcd-ripple\">\n<div class=\"xcd-title\">\u99d0\u8eca\u5834\u4ee3\u306e\u975e\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f<\/div>\n<div class=\"xcd-content\">\n<div>\u901a\u52e4\u8ddd\u96e2\u306b\u5fdc\u3058\u305f\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306b\u3001<strong>\u6708\u984d\u306e\u99d0\u8eca\u5834\u6599\u91d1\uff08\u4e0a\u96505,000\u5186\uff09\u3092\u52a0\u7b97<\/strong>\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\uff1a\u7247\u905315km\u306e\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u8005\u304c\u6708\u984d4,000\u5186\u306e\u99d0\u8eca\u5834\u3092\u5229\u7528<br \/>\n\u2192 13,500\u5186\uff08\u8ddd\u96e2\u533a\u5206\uff09\uff0b 4,000\u5186\uff08\u99d0\u8eca\u5834\u4ee3\uff09\uff1d <strong>17,500\u5186\u307e\u3067\u975e\u8ab2\u7a0e<\/strong><\/div>\n<\/div>\n<\/div>\n<div class=\"xcd-attention-7 xcd-col5 xcd-ripple\">\n<div class=\"xcd-title\">\u99d0\u8eca\u5834\u4ee3\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u8981\u4ef6<\/div>\n<div class=\"xcd-content\">\n<ul>\n<li>\u901a\u52e4\u8ddd\u96e2\u304c\u7247\u9053<strong>2km\u4ee5\u4e0a<\/strong>\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u99d0\u8eca\u5834\u304c<strong>\u52e4\u52d9\u5148\u306e\u5468\u8fba<\/strong>\u307e\u305f\u306f<strong>\u901a\u52e4\u3067\u5229\u7528\u3059\u308b\u99c5\u30fb\u505c\u7559\u6240\u306e\u5468\u8fba<\/strong>\u306b\u3042\u308b\u3053\u3068<\/li>\n<li>\u99d0\u8eca\u5834\u6599\u91d1\u3092<strong>\u5f93\u696d\u54e1\u304c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3092\u5e38\u4f8b\u3068\u3057\u3066\u3044\u308b<\/strong>\u3053\u3068<\/li>\n<li>\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u306e\u306f\u6708\u984d<strong>\u4e0a\u96505,000\u5186<\/strong>\u307e\u3067<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>\u81ea\u5b85\u8fd1\u304f\u306e\u6708\u6975\u99d0\u8eca\u5834\u3084\u3001\u901a\u52e4\u7d4c\u8def\u306e\u9014\u4e2d\u306b\u3042\u308b\u3060\u3051\u306e\u99d0\u8eca\u5834\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002\u3042\u304f\u307e\u3067<strong>\u52e4\u52d9\u5148\u307e\u305f\u306f\u99c5\u306e\u5468\u8fba<\/strong>\u306b\u3042\u308b\u99d0\u8eca\u5834\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\uff13\u3000\u7a0e\u52d9\u8abf\u67fb\u5b98\u306f\u3053\u3053\u3092\u898b\u308b\uff01<\/h2>\n<div class=\"xeory-balloon pos-right\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\" style=\"border-left-color: #000000;right: -25px\"><\/div>\n<p>\u7a0e\u52d9\u8abf\u67fb\u5b98\u306f\u3053\u3046\u3044\u3046\u3068\u3053\u308d\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\uff01<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-left-color: #ffffff\"><\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon-icon\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png?w=868&#038;ssl=1\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<\/div>\n<\/div>\n<h3>\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u2460\uff1a\u7d66\u98df\u696d\u8005\u3078\u306e\u59d4\u8a17\u306f\u300c\u81ea\u793e\u8abf\u7406\u300d\u306b\u306a\u3089\u306a\u3044<\/h3>\n<p>\u793e\u54e1\u98df\u5802\u306e\u904b\u55b6\u3092\u7d66\u98df\u696d\u8005\u306b\u59d4\u8a17\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u98df\u4e8b\u306e\u4fa1\u984d\u3092\u3069\u3046\u8a55\u4fa1\u3059\u308b\u304b\u304c\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905436-38\u3067\u306f\u3001\u98df\u4e8b\u306e\u8a55\u4fa1\u3092\u6b21\u306e\u3088\u3046\u306b\u533a\u5206\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u81ea\u793e\u3067\u8abf\u7406\u3057\u3066\u652f\u7d66\u3059\u308b\u98df\u4e8b<\/strong> \u2192 \u6750\u6599\u8cbb\u306a\u3069\u306e\u76f4\u63a5\u8cbb\u3067\u8a55\u4fa1\uff08<strong>\u5b89\u304f\u306a\u308b<\/strong>\uff09<\/li>\n<li><strong>\u5916\u90e8\u304b\u3089\u8cfc\u5165\u3057\u3066\u652f\u7d66\u3059\u308b\u98df\u4e8b<\/strong> \u2192 \u696d\u8005\u3078\u306e\u652f\u6255\u984d\u3067\u8a55\u4fa1\uff08<strong>\u9ad8\u304f\u306a\u308b<\/strong>\uff09<\/li>\n<\/ul>\n<p>\u300c\u81ea\u793e\u8abf\u7406\u300d\u3068\u3057\u3066\u5b89\u3044\u8a55\u4fa1\u304c\u3067\u304d\u308b\u306e\u306f\u3001<strong>\u4f1a\u793e\u304c\u81ea\u3089\u98df\u6750\u3092\u4ed5\u5165\u308c\u30fb\u7ba1\u7406\u3057\u3001\u8abf\u7406\u3060\u3051\u3092\u5916\u90e8\u306b\u983c\u3093\u3067\u3044\u308b\u5834\u5408<\/strong>\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u98df\u6750\u306e\u4ed5\u5165\u308c\u304b\u3089\u8abf\u7406\u307e\u3067\u696d\u8005\u306b\u4e38\u3054\u3068\u4efb\u305b\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u696d\u8005\u304b\u3089\u98df\u4e8b\u3092\u8cfc\u5165\u3057\u3066\u3044\u308b\u300d\u3068\u5224\u65ad\u3055\u308c\u3001<strong>\u696d\u8005\u3078\u306e\u652f\u6255\u7dcf\u984d<\/strong>\u3067\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8a55\u4fa1\u984d\u304c\u4e0a\u304c\u308b\u3068\u3001\u5f93\u696d\u54e1\u304c\u6255\u3063\u3066\u3044\u308b\u91d1\u984d\u306f\u540c\u3058\u3067\u3082<strong>\u8ca0\u62c5\u5272\u5408\u304c50%\u3092\u4e0b\u56de\u3063\u3066\u3057\u307e\u3044<\/strong>\u3001\u975e\u8ab2\u7a0e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001<strong>\u4f1a\u793e\u8ca0\u62c5\u5206\u304c\u5168\u984d\u7d66\u4e0e\u8ab2\u7a0e<\/strong>\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u5b9f\u969b\u306b\u554f\u984c\u3068\u306a\u3063\u305f\u30b1\u30fc\u30b9\uff08\u5e73\u621026\u5e745\u670813\u65e5\u88c1\u6c7a\uff09<\/p>\n<p>\u7d66\u98df\u696d\u8005\u306b\u98df\u5802\u904b\u55b6\u3092\u59d4\u8a17\u3057\u3066\u3044\u305f\u4f1a\u793e\u304c\u3001\u300c\u81ea\u793e\u8abf\u7406\u300d\u3068\u3057\u3066\u5b89\u3044\u8a55\u4fa1\u65b9\u6cd5\u3092\u4f7f\u3063\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u5426\u8a8d\u3055\u308c\u305f\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u98df\u6750\u306e\u4ed5\u5165\u308c\u30fb\u7ba1\u7406\u306f\u3059\u3079\u3066<strong>\u696d\u8005\u304c\u81ea\u5206\u306e\u5224\u65ad\u3067<\/strong>\u884c\u3063\u3066\u3044\u305f<\/li>\n<li>\u4f1a\u793e\u306f\u98df\u6750\u306e\u4e2d\u8eab\u3082\u5728\u5eab\u3082\u628a\u63e1\u3057\u3066\u3044\u306a\u304b\u3063\u305f<\/li>\n<li>\u2192 \u7a0e\u52d9\u7f72\u306f\u300c\u696d\u8005\u304b\u3089\u98df\u4e8b\u3092\u8cb7\u3063\u3066\u3044\u308b\u306e\u3068\u540c\u3058\u300d\u3068\u5224\u65ad\u3057\u3001<strong>\u696d\u8005\u3078\u306e\u652f\u6255\u7dcf\u984d\u3067\u8a55\u4fa1\u3059\u3079\u304d<\/strong>\u3068\u3057\u305f<\/li>\n<\/ul>\n<p>\u7d66\u98df\u696d\u8005\u306b\u59d4\u8a17\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u98df\u6750\u306e\u8abf\u9054\u30fb\u7ba1\u7406\u3092<strong>\u81ea\u793e\u3067\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3057\u3066\u3044\u308b\u304b<\/strong>\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\uff08<a href=\"https:\/\/www.kfs.go.jp\/service\/JP\/95\/09\/index.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240<\/a>\uff09\u3002<\/p>\n<\/div>\n<h3>\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u2461\uff1a\u6b8b\u696d\u3057\u3066\u3044\u306a\u3044\u5f93\u696d\u54e1\u3078\u306e\u591c\u98df\u4ee3\u652f\u7d66<\/h3>\n<p>\u6df1\u591c\u52e4\u52d9\u306e\u591c\u98df\u4ee3\u306e\u975e\u8ab2\u7a0e\u306f\u3001\u3042\u304f\u307e\u3067<strong>\u5b9f\u969b\u306b\u6df1\u591c\u52e4\u52d9\u3092\u3057\u305f\u5f93\u696d\u54e1<\/strong>\u306b\u5bfe\u3059\u308b\u652f\u7d66\u304c\u5bfe\u8c61\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/gensen\/840726\/01.htm\" target=\"_blank\" rel=\"noopener\">\u662d\u548c59\u5e74\u500b\u5225\u901a\u9054<\/a>\uff09\u3002\u6df1\u591c\u52e4\u52d9\u3092\u3057\u3066\u3044\u306a\u3044\u5f93\u696d\u54e1\u306b\u4e00\u5f8b\u3067\u591c\u98df\u4ee3\u3092\u652f\u7d66\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u308c\u306f<strong>\u7d66\u4e0e\u8ab2\u7a0e<\/strong>\u3055\u308c\u307e\u3059\u3002\u8abf\u67fb\u5b98\u306f\u52e4\u6020\u8a18\u9332\u3068\u591c\u98df\u4ee3\u306e\u652f\u7d66\u8a18\u9332\u3092\u7a81\u304d\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2192 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