{"id":8398,"date":"2026-04-12T13:27:09","date_gmt":"2026-04-12T04:27:09","guid":{"rendered":"https:\/\/japanex.jp\/blog\/?p=8398"},"modified":"2026-04-14T18:02:48","modified_gmt":"2026-04-14T09:02:48","slug":"defense-special-corporate-tax-explained","status":"publish","type":"post","link":"https:\/\/japanex.jp\/blog\/defense-special-corporate-tax-explained","title":{"rendered":"\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u3068\u306f\uff1f\u7a0e\u984d0\u5186\u3067\u3082\u7533\u544a\u5fc5\u9808\u306e\u843d\u3068\u3057\u7a74"},"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 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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\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u6982\u8981\u3068\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3001\u305d\u306e\u5f8c\u3067\u7533\u544a\u66f8\uff08\u5225\u8868\u4e00\u6b21\u8449\u4e00\uff09\u306e\u5177\u4f53\u7684\u306a\u66f8\u304d\u65b9\u3092\u8a18\u8f09\u4f8b\u3064\u304d\u3067\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2>\uff11\u3000\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u3068\u306f\uff1f<\/h2>\n<p>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306f\u3001<strong>\u4ee4\u548c7\u5e743\u670831\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u300c\u4ee4\u548c7\u5e74\u6539\u6b63\u6cd5\u300d<\/strong>\u306b\u3088\u308a\u65b0\u305f\u306b\u5275\u8a2d\u3055\u308c\u305f\u7a0e\u91d1\u3067\u3059\u3002\u6b63\u5f0f\u306b\u306f\u300c\u6211\u304c\u56fd\u306e\u9632\u885b\u529b\u306e\u629c\u672c\u7684\u306a\u5f37\u5316\u7b49\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u9632\u78ba\u6cd5\uff09\u300d\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span class=\"f-marker-y\">\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/span>\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u3092\u7d0d\u3081\u308b<strong>\u3059\u3079\u3066\u306e\u6cd5\u4eba\u304c\u5bfe\u8c61<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xcd-attention-2 xcd-col2 xcd-ripple\">\n<div class=\"xcd-title\">\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u30dd\u30a4\u30f3\u30c8<\/div>\n<div class=\"xcd-content\">\n<div>\n<ul>\n<li><strong>\u5bfe\u8c61\uff1a<\/strong>\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u5168\u6cd5\u4eba<\/li>\n<li><strong>\u7a0e\u7387\uff1a<\/strong>\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d \u00d7 <strong>4\uff05<\/strong><\/li>\n<li><strong>\u57fa\u790e\u63a7\u9664\uff1a<\/strong>\u5e74<strong>500\u4e07\u5186<\/strong>\uff08\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\uff09<\/li>\n<li><strong>\u958b\u59cb\u6642\u671f\uff1a<\/strong>\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089<\/li>\n<li><strong>\u7533\u544a\u7fa9\u52d9\uff1a<\/strong>\u7a0e\u984d0\u5186\u3067\u3082\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h3>1-1\u3000\u3069\u3093\u306a\u6cd5\u4eba\u304c\u5bfe\u8c61\uff1f<\/h3>\n<p>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u3001<strong>\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u6cd5\u4eba<\/strong>\u3067\u3059\uff08\u9632\u78ba\u6cd58\uff09\u3002\u3064\u307e\u308a\u3001\u666e\u901a\u6cd5\u4eba\u30fb\u5354\u540c\u7d44\u5408\u7b49\u3092\u554f\u308f\u305a\u3001\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u6cd5\u4eba\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xcd-attention-7 xcd-col5 xcd-ripple\">\n<div class=\"xcd-title\">\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u6cd5\u4eba<\/div>\n<div class=\"xcd-content\">\n<ul>\n<li>\u516c\u76ca\u6cd5\u4eba\u7b49\u3067\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u6cd5\u4eba<\/li>\n<li>\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u6cd5\u4eba<\/li>\n<li>\u6e05\u7b97\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u5e73\u621022\u5e749\u670830\u65e5\u4ee5\u524d\u306b\u89e3\u6563\u3057\u305f\u666e\u901a\u6cd5\u4eba\u30fb\u5354\u540c\u7d44\u5408\u7b49<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<h3>1-2\u3000\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u306f\u3044\u3064\u304b\u3089\uff1f<\/h3>\n<p>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u5e74\u5ea6\uff08\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\uff09\u306f\u3001<strong>\u6cd5\u4eba\u306e\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6<\/strong>\u3067\u3059\uff08\u9632\u78ba\u6cd511\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001<span class=\"f-marker-p\">\u6c7a\u7b97\u671f\u306b\u3088\u3063\u3066\u9069\u7528\u958b\u59cb\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308b<\/span>\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse;width: 100%\">\n<tbody>\n<tr>\n<th style=\"width: 33%;text-align: center\">\u6c7a\u7b97\u671f<\/th>\n<th style=\"width: 33%;text-align: center\">\u6700\u521d\u306e\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6<\/th>\n<th style=\"width: 33%;text-align: center\">\u7533\u544a\u671f\u9650<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 33%;text-align: center\">3\u6708\u6c7a\u7b97<\/td>\n<td style=\"width: 33%;text-align: center\">\u4ee4\u548c8\u5e744\u6708\u301c\u4ee4\u548c9\u5e743\u6708<\/td>\n<td style=\"width: 33%;text-align: center\">\u4ee4\u548c9\u5e745\u6708\u672b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33%;text-align: center\">9\u6708\u6c7a\u7b97<\/td>\n<td style=\"width: 33%;text-align: center\">\u4ee4\u548c8\u5e7410\u6708\u301c\u4ee4\u548c9\u5e749\u6708<\/td>\n<td style=\"width: 33%;text-align: center\">\u4ee4\u548c9\u5e7411\u6708\u672b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33%;text-align: center\">12\u6708\u6c7a\u7b97<\/td>\n<td style=\"width: 33%;text-align: center\">\u4ee4\u548c9\u5e741\u6708\u301c\u4ee4\u548c9\u5e7412\u6708<\/td>\n<td style=\"width: 33%;text-align: center\">\u4ee4\u548c10\u5e742\u6708\u672b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>3\u6708\u6c7a\u7b97\u6cd5\u4eba\u304c\u6700\u3082\u65e9\u304f\u3001<strong>\u4ee4\u548c9\u5e745\u6708\u672b\u306e\u78ba\u5b9a\u7533\u544a<\/strong>\u304b\u3089\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\uff12\u3000\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u8a08\u7b97\u306e\u5168\u4f53\u50cf\u3092\u56f3\u306b\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2026\/04\/figure_bouei_flow.png?w=800&#038;ssl=1\" alt=\"\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u30d5\u30ed\u30fc\"  \/><\/p>\n<h3>2-1\u3000\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u3068\u306f<\/h3>\n<p>\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306f\u3001<strong>\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306b\u3064\u304d\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u6cd5\u4eba\u7a0e\u306e\u984d<\/strong>\u3067\u3059\uff08\u9632\u78ba\u6cd510\u4e00\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u6700\u3082\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xcd-attention-7 xcd-col5 xcd-ripple\">\n<div class=\"xcd-title\">\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u3067\u9664\u5916\u3059\u308b\u63a7\u9664<\/div>\n<div class=\"xcd-content\">\n<div><span class=\"f-marker-p\">\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u7a0e\u984d\u63a7\u9664\u3092<strong>\u9069\u7528\u3057\u306a\u3044\u72b6\u614b<\/strong>\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/div>\n<div>\n<ul>\n<li>\u2460\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\uff08\u6cd5\u6cd568\uff09<\/li>\n<li>\u2461\u5916\u56fd\u7a0e\u984d\u306e\u63a7\u9664\uff08\u6cd5\u6cd569\uff09<\/li>\n<li>\u2462\u5206\u914d\u6642\u8abf\u6574\u5916\u56fd\u7a0e\u76f8\u5f53\u984d\u306e\u63a7\u9664\uff08\u6cd5\u6cd569\u306e2\uff09<\/li>\n<li>\u2463\u4eee\u88c5\u7d4c\u7406\u306b\u57fa\u3065\u304f\u904e\u5927\u7533\u544a\u306e\u5834\u5408\u306e\u66f4\u6b63\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u984d\u306e\u63a7\u9664\uff08\u6cd5\u6cd570\uff09<\/li>\n<li>\u2464\u7a0e\u984d\u63a7\u9664\u306e\u9806\u5e8f\uff08\u6cd5\u6cd570\u306e2\uff09<\/li>\n<\/ul>\n<\/div>\n<div>\u3064\u307e\u308a\u3001<strong>\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u7b49\u3092\u5dee\u3057\u5f15\u304f\u300c\u524d\u300d\u306e\u6cd5\u4eba\u7a0e\u984d<\/strong>\u304c\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u3067\u3059\u3002<\/div>\n<\/div>\n<\/div>\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\/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>\u3048\u3063\u3068\u3001\u3064\u307e\u308a\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3067\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3092\u3057\u305f\u5f8c\u306e\u91d1\u984d\u3058\u3083\u306a\u304f\u3066\u3001\u3059\u308b\u524d\u306e\u91d1\u984d\u3063\u3066\u3053\u3068\u3067\u3059\u304b\uff1f<\/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\u901a\u308a\u3067\u3059\u3002\u4f8b\u3048\u3070\u6cd5\u4eba\u7a0e\u984d\u304c120\u4e07\u5186\u3067\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u304c5\u4e07\u5186\u3042\u308b\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u984d\u306f115\u4e07\u5186\u3067\u3059\u304c\u3001<strong>\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306f\u63a7\u9664\u524d\u306e120\u4e07\u5186<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3092\u9593\u9055\u3048\u3084\u3059\u3044\u306e\u3067\u8981\u6ce8\u610f\u3067\u3059\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<h3>2-2\u3000\u57fa\u790e\u63a7\u9664\u984d\u3068\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d<\/h3>\n<p>\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u304b\u3089<strong>\u5e74500\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u984d<\/strong>\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u3001\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d\u3067\u3059\uff08\u9632\u78ba\u6cd513\u2460\u4e00\u300113\u2462\u4e00\uff09\u3002<\/p>\n<div class=\"xcd-attention-2 xcd-col2 xcd-ripple\">\n<div class=\"xcd-title\">\u8a08\u7b97\u5f0f<\/div>\n<div class=\"xcd-content\">\n<div><strong>\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d \uff1d \u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d \u2212 500\u4e07\u5186<\/strong><\/div>\n<div>\uff080\u4ee5\u4e0b\u306e\u5834\u5408\u306f0\u5186\uff09<\/div>\n<\/div>\n<\/div>\n<p>\u3064\u307e\u308a\u3001<span class=\"f-marker-y\">\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d\u306f0\u5186<\/span>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u984d\u304c500\u4e07\u5186\u306b\u306a\u308b\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4e2d\u5c0f\u6cd5\u4eba\u306f800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u306b15%\u3001800\u4e07\u5186\u8d85\u306e\u6240\u5f97\u306b23.2%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"xcd-attention-2 xcd-col2 xcd-ripple\">\n<div class=\"xcd-title\">\u6cd5\u4eba\u7a0e\u984d500\u4e07\u5186\u306b\u306a\u308b\u6240\u5f97\u91d1\u984d<\/div>\n<div class=\"xcd-content\">\n<div>800\u4e07\u5186 \u00d7 15% \uff0b\uff08X \u2212 800\u4e07\u5186\uff09\u00d7 23.2% \uff1d 500\u4e07\u5186<\/div>\n<div>120\u4e07\u5186 \uff0b\uff08X \u2212 800\u4e07\u5186\uff09\u00d7 23.2% \uff1d 500\u4e07\u5186<\/div>\n<div>\uff08X \u2212 800\u4e07\u5186\uff09\uff1d 380\u4e07\u5186 \u00f7 23.2% \u2252 1,638\u4e07\u5186<\/div>\n<div><strong>X \u2252 2,438\u4e07\u5186<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u3064\u307e\u308a\u3001<span class=\"f-marker-y\"><strong>\u6240\u5f97\u91d1\u984d\u304c\u7d042,400\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306f0\u5186<\/strong><\/span>\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u7a0e\u984d0\u5186\u3067\u3082\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306f\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>2-3\u3000\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97<\/h3>\n<p>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u984d\u306f\u3001\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d\u306b<strong>4\uff05<\/strong>\u306e\u7a0e\u7387\u3092\u4e57\u3058\u305f\u91d1\u984d\u3067\u3059\uff08\u9632\u78ba\u6cd514\u2460\u300115\uff09\u3002<\/p>\n<div class=\"xcd-attention-2 xcd-col2 xcd-ripple\">\n<div class=\"xcd-title\">\u8a08\u7b97\u5f0f<\/div>\n<div class=\"xcd-content\">\n<div><strong>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u984d \uff1d \u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d \u00d7 4\uff05<\/strong><\/div>\n<\/div>\n<\/div>\n<h3>2-4\u3000\u7559\u4fdd\u91d1\u8ab2\u7a0e\u304c\u3042\u308b\u5834\u5408\u306e\u8a08\u7b97\uff08\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\uff09<\/h3>\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>\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306f\u8cc7\u672c\u91d11\u5104\u5186\u8d85\u306e\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u65b9\u306f\u5bfe\u8c61\u5916\u3067\u3059\u306e\u3067\u3001\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u3067\u7559\u4fdd\u91d1\u8ab2\u7a0e\u3092\u6c17\u306b\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u90e8\u5206\u306f\u8aad\u307f\u98db\u3070\u3057\u3066\u3044\u305f\u3060\u3044\u3066\u5927\u4e08\u592b\u3067\u3059\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<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u8ab2\u7a0e\uff08\u6cd5\u6cd567\u2460\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u6cd5\u4eba\u306f\u3001\u57fa\u790e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u304c2\u6bb5\u968e\u306b\u306a\u308a\u307e\u3059\u3002\u6982\u8981\u3060\u3051\u8a18\u8f09\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<div class=\"xcd-attention-2 xcd-col2 xcd-ripple\">\n<div class=\"xcd-title\">\u7559\u4fdd\u91d1\u8ab2\u7a0e\u304c\u3042\u308b\u5834\u5408\u306e\u8a08\u7b97\u6982\u8981<\/div>\n<div class=\"xcd-content\">\n<div>\n<ul>\n<li>\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u3092\u300c\u52a0\u7b97\u524d\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u300d\u3068\u300c\u57fa\u6e96\u6cd5\u4eba\u7a0e\u52a0\u7b97\u984d\uff08\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306b\u3088\u308b\u52a0\u7b97\u5206\uff09\u300d\u306b\u5206\u89e3\u3059\u308b<\/li>\n<li>(\uff72) \u52a0\u7b97\u524d\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\uff08500\u4e07\u5186\uff09\u3092\u63a7\u9664<\/li>\n<li>(\uff9b) \u57fa\u6e96\u6cd5\u4eba\u7a0e\u52a0\u7b97\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u6b8b\u984d\uff08(\uff72)\u3067\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u6b8b\u984d\uff09\u3092\u63a7\u9664<\/li>\n<li>\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d \uff1d (\uff72) \uff0b (\uff9b)<\/li>\n<\/ul>\n<\/div>\n<div>\u8a72\u5f53\u3059\u308b\u6cd5\u4eba\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/div>\n<\/div>\n<\/div>\n<h2>\uff13\u3000\u4e2d\u5c0f\u4f01\u696d\u306e\u5177\u4f53\u4f8b\u3067\u7406\u89e3\u3059\u308b<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u5b9f\u969b\u306e\u6570\u5b57\u3092\u4f7f\u3063\u30662\u30d1\u30bf\u30fc\u30f3\u306e\u8a08\u7b97\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-1\u3000\u30d1\u30bf\u30fc\u30f3\u2460\uff1a\u7a0e\u984d0\u5186\u306e\u5834\u5408\uff08\u4e2d\u5c0f\u4f01\u696d\u306e\u5178\u578b\u4f8b\uff09<\/h3>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2026\/04\/figure_bouei_sample1.png?w=800&#038;ssl=1\" alt=\"\u8a18\u8f09\u4f8b\u2460 \u4e2d\u5c0f\u4f01\u696d\u306e\u5178\u578b\u4f8b\uff08\u7a0e\u984d0\u5186\uff09\"  \/><\/p>\n<table style=\"border-collapse: collapse;width: 100%\">\n<tbody>\n<tr>\n<th style=\"width: 50%;text-align: center\">\u9805\u76ee<\/th>\n<th style=\"width: 50%;text-align: center\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50%\">\u6240\u5f97\u91d1\u984d<\/td>\n<td style=\"width: 50%;text-align: right\">800\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\">\u6cd5\u4eba\u7a0e\u984d\uff08\u7a0e\u738715%\uff09<\/td>\n<td style=\"width: 50%;text-align: right\">120\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\">\u6240\u5f97\u7a0e\u984d\u63a7\u9664<\/td>\n<td style=\"width: 50%;text-align: right\">5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\">\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d<\/td>\n<td style=\"width: 50%;text-align: right\">115\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\"><strong>\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\uff08\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u306a\u3044\u6cd5\u4eba\u7a0e\u984d\uff09<\/strong><\/td>\n<td style=\"width: 50%;text-align: right\"><strong>120\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\">\u57fa\u790e\u63a7\u9664\u984d<\/td>\n<td style=\"width: 50%;text-align: right\">500\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\"><strong>\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d<\/strong><\/td>\n<td style=\"width: 50%;text-align: right\"><strong>0\u5186<\/strong>\uff08120\u4e07 \u2212 500\u4e07 \uff1d \u25b3380\u4e07 \u2192 0\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\"><span class=\"f-marker-p\"><strong>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u984d<\/strong><\/span><\/td>\n<td style=\"width: 50%;text-align: right\"><span class=\"f-marker-p\"><strong>0\u5186<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"xcd-attention-7 xcd-col5 xcd-ripple\">\n<div class=\"xcd-title\">\u7a0e\u984d0\u5186\u3067\u3082\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306f\u5fc5\u9808\uff01<\/div>\n<div class=\"xcd-content\">\n<div>\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u984d\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001<strong>\u7a0e\u984d\u304c0\u5186\u3067\u3042\u3063\u3066\u3082\u5225\u8868\u4e00\u6b21\u8449\u4e00\u306b\u300c0\u300d\u3068\u8a18\u8f09\u3057\u3066\u63d0\u51fa<\/strong>\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u63d0\u51fa\u3092\u5fd8\u308c\u308b\u3068<span class=\"f-marker-p\">\u7121\u7533\u544a\u6271\u3044<\/span>\u306b\u306a\u308a\u307e\u3059\u3002<\/div>\n<\/div>\n<\/div>\n<h3>3-2\u3000\u30d1\u30bf\u30fc\u30f3\u2461\uff1a\u7a0e\u984d\u304c\u767a\u751f\u3059\u308b\u5834\u5408<\/h3>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2026\/04\/figure_bouei_sample2.png?w=800&#038;ssl=1\" alt=\"\u8a18\u8f09\u4f8b\u2461 \u7a0e\u984d\u304c\u767a\u751f\u3059\u308b\u30d1\u30bf\u30fc\u30f3\"  \/><\/p>\n<table style=\"border-collapse: collapse;width: 100%\">\n<tbody>\n<tr>\n<th style=\"width: 50%;text-align: center\">\u9805\u76ee<\/th>\n<th style=\"width: 50%;text-align: center\">\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50%\">\u6240\u5f97\u91d1\u984d<\/td>\n<td style=\"width: 50%;text-align: right\">5,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\">\u6cd5\u4eba\u7a0e\u984d<\/td>\n<td style=\"width: 50%;text-align: right\">1,070\u4e07\u5186\uff08800\u4e07\u00d715% + 4,200\u4e07\u00d723.2%\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\">\u6240\u5f97\u7a0e\u984d\u63a7\u9664<\/td>\n<td style=\"width: 50%;text-align: right\">5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\"><strong>\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d<\/strong><\/td>\n<td style=\"width: 50%;text-align: right\"><strong>1,075\u4e07\u5186<\/strong>\uff08\u6240\u5f97\u7a0e\u984d\u63a7\u96645\u4e07\u3092\u8db3\u3057\u623b\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\">\u57fa\u790e\u63a7\u9664\u984d<\/td>\n<td style=\"width: 50%;text-align: right\">500\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\">\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d<\/td>\n<td style=\"width: 50%;text-align: right\">575\u4e07\u5186\uff081,075\u4e07 \u2212 500\u4e07\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%\"><span class=\"f-marker-p\"><strong>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u984d<\/strong><\/span><\/td>\n<td style=\"width: 50%;text-align: right\"><span class=\"f-marker-p\"><strong>23\u4e07\u5186<\/strong><\/span>\uff08575\u4e07 \u00d7 4%\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u304c500\u4e07\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u306f\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u984d\u304c500\u4e07\u5186\u3092\u8d85\u3048\u308b\u306e\u306f\u3001\u304a\u304a\u3080\u306d<strong>\u6240\u5f97\u91d1\u984d\u7d042,400\u4e07\u5186\u8d85<\/strong>\u306e\u4e2d\u5c0f\u6cd5\u4eba\u3067\u3059\u3002<\/p>\n<h2>\uff14\u3000\u7533\u544a\u66f8\u306f\u3069\u3046\u5909\u308f\u308b\uff1f\u5225\u8868\u4e00\u6b21\u8449\u4e00\u306e\u65b0\u8a2d<\/h2>\n<p>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d\u306b\u4f34\u3044\u3001\u7533\u544a\u66f8\u306e\u69cb\u6210\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/japanex.jp\/blog\/wp-content\/uploads\/2026\/04\/figure_bouei_form.png?w=800&#038;ssl=1\" alt=\"\u7533\u544a\u66f8\u69d8\u5f0f\u306e\u5909\u66f4\uff08\u5225\u8868\u4e00\uff09\"  \/><\/p>\n<table style=\"border-collapse: collapse;width: 100%\">\n<tbody>\n<tr>\n<th style=\"width: 33%;text-align: center\">\u5e33\u7968\u540d<\/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%\">\u5225\u8868\u4e00<\/td>\n<td style=\"width: 33%\">\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8<\/td>\n<td style=\"width: 33%\">\u6cd5\u4eba\u7a0e + \u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33%\">\u5225\u8868\u4e00\u6b21\u8449<\/td>\n<td style=\"width: 33%\">\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97<\/td>\n<td style=\"width: 33%\">\u2192\u300c\u5225\u8868\u4e00\u6b21\u8449<strong>\u4e8c<\/strong>\u300d\u306b\u540d\u79f0\u5909\u66f4<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33%\"><span class=\"f-marker-p\"><strong>\u5225\u8868\u4e00\u6b21\u8449\u4e00<\/strong><\/span><\/td>\n<td style=\"width: 33%\">\u306a\u3057<\/td>\n<td style=\"width: 33%\"><span class=\"f-marker-p\"><strong>\u3010\u65b0\u8a2d\u3011\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"xcd-attention-7 xcd-col5 xcd-ripple\">\n<div class=\"xcd-title\">\u63d0\u51fa\u6642\u306e\u6ce8\u610f<\/div>\n<div class=\"xcd-content\">\n<ul>\n<li>\u5225\u8868\u4e00\u306b<strong>\u300c\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u5206\u306e\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u3000\u7533\u544a\u66f8\u300d<\/strong>\u306e\u6b04\u304c\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u3066\u3044\u307e\u3059<\/li>\n<li>\u5f93\u6765\u306e\u300c\u5225\u8868\u4e00\u6b21\u8449\u300d\u306f\u300c\u5225\u8868\u4e00\u6b21\u8449<strong>\u4e8c<\/strong>\u300d\u306b\u540d\u79f0\u304c\u5909\u308f\u3063\u3066\u3044\u307e\u3059\u3002\u6b04\u756a\u53f7\u306f\u5f93\u6765\u3069\u304a\u308a\u3067\u3059<\/li>\n<li><span class=\"f-marker-p\">\u4ee4\u548c8\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u5225\u8868\u4e00\u6b21\u8449\u4e00\u3092\u6dfb\u4ed8\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044<\/span>\uff08\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\uff09<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<h2>\uff15\u3000\u78ba\u5b9a\u7533\u544a\u3068\u4e2d\u9593\u7533\u544a<\/h2>\n<h3>5-1\u3000\u78ba\u5b9a\u7533\u544a<\/h3>\n<p>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u539f\u5247\u3068\u3057\u3066<strong>\u5404\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u6708\u4ee5\u5185<\/strong>\u306b\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u9632\u78ba\u6cd525\uff09\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3082\u540c\u69d8\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\uff08\u9632\u78ba\u6cd525\u2463\uff09\u3002<\/p>\n<div class=\"xcd-attention-7 xcd-col5 xcd-ripple\">\n<div class=\"xcd-title\">\u6240\u5f970\u5186\u30fb\u6b20\u640d\u3067\u3082\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/div>\n<div class=\"xcd-content\">\n<div>\u6240\u5f97\u91d1\u984d\u304c\u6b20\u640d\u7b49\u306e\u7406\u7531\u306b\u3088\u308a<strong>\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u304c0\u3068\u306a\u308b\u5834\u5408<\/strong>\u3084\u3001\u57fa\u790e\u63a7\u9664\uff08\u5e74500\u4e07\u5186\uff09\u306e\u63a7\u9664\u306b\u3088\u308a<strong>\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d\u304c0\u3068\u306a\u308b\u5834\u5408<\/strong>\u3067\u3042\u3063\u3066\u3082\u3001\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/div>\n<div>\u5225\u8868\u4e00\u6b21\u8449\u4e00\u306e\u300c\u8ab2\u7a0e\u6a19\u6e96\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u300d\u300c\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u300d\u306e\u5404\u6b04\u306b<strong>\u300c0\u300d\u3068\u8a18\u8f09<\/strong>\u3057\u3066\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/div>\n<\/div>\n<\/div>\n<h3>5-2\u3000\u4e2d\u9593\u7533\u544a<\/h3>\n<p>\u4e2d\u9593\u7533\u544a\u306f\u3001<span class=\"f-marker-y\"><strong>\u4ee4\u548c9\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6<\/strong><\/span>\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\uff08\u4ee47\u6539\u6b63\u6cd5\u9644\u524762\u2461\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u30013\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u5834\u5408\u306f\u4ee4\u548c10\u5e743\u6708\u671f\uff08\u4ee4\u548c9\u5e744\u6708\u301c\u4ee4\u548c10\u5e743\u6708\uff09\u304b\u3089\u4e2d\u9593\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<strong>\u521d\u5e74\u5ea6\uff08\u4ee4\u548c9\u5e743\u6708\u671f\uff09\u306f\u78ba\u5b9a\u7533\u544a\u306e\u307f<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u3079\u304d\u6cd5\u4eba\u306f\u3001\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u3082\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u9632\u78ba\u6cd521\uff09\u3002<\/p>\n<h2>\uff16\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>6-1\u3000\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u2460\uff1a\u5225\u8868\u4e00\u6b21\u8449\u4e00\u306e\u63d0\u51fa\u6f0f\u308c<\/h3>\n<p>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306f\u7a0e\u984d\u304c0\u5186\u306b\u306a\u308b\u4e2d\u5c0f\u4f01\u696d\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002\u3057\u304b\u3057\u3001<strong>\u300c\u7a0e\u984d0\u5186\uff1d\u7533\u544a\u4e0d\u8981\u300d\u3068\u52d8\u9055\u3044\u3057\u3066\u5225\u8868\u4e00\u6b21\u8449\u4e00\u3092\u63d0\u51fa\u3057\u306a\u3044<\/strong>\u30b1\u30fc\u30b9\u304c\u6700\u3082\u591a\u304f\u898b\u8fbc\u307e\u308c\u308b\u30df\u30b9\u3067\u3059\u3002<\/p>\n<p>\u904e\u53bb\u306b\u985e\u4f3c\u306e\u4e8b\u4f8b\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u5e73\u621024\u5e74\u306b\u5275\u8a2d\u3055\u308c\u305f<strong>\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e<\/strong>\u3067\u3082\u3001\u7a0e\u984d\u30bc\u30ed\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u3079\u304d\u304b\u304c\u5b9f\u52d9\u4e0a\u5927\u304d\u306a\u8ad6\u70b9\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u300c\u7a0e\u306e\u3057\u308b\u3079\u300d\uff082012\u5e748\u670820\u65e5\u4ed8\uff09\u3067\u306f\u300c\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u3001\u30bc\u30ed\u7533\u544a\u306f\u7d0d\u7a0e\u7533\u544a\u66f8\u306b\u8a72\u5f53\u300d\u3068\u5831\u3058\u3089\u308c\u3001<span class=\"f-marker-p\">\u7a0e\u984d\u30bc\u30ed\u3067\u3082\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304a\u3051\u3070\u5f8c\u65e5\u66f4\u6b63\u3055\u308c\u305f\u5834\u5408\u306b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\uff0810%\uff09\u3067\u6e08\u3080\u304c\u3001\u672a\u63d0\u51fa\u3060\u3068\u7121\u7533\u544a\u52a0\u7b97\u7a0e\uff0815\u301c20%\uff09\u304c\u8ab2\u3055\u308c\u308b<\/span>\u3068\u6ce8\u610f\u559a\u8d77\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f53\u6642\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u4e2d\u306b\u306f<strong>\u300c\u7d0d\u4ed8\u7a0e\u984d\u30bc\u30ed\u306e\u3068\u304d\u306f\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3092\u6dfb\u4ed8\u3057\u306a\u3044\u300d<\/strong>\u3068\u3044\u3046\u8a2d\u5b9a\u306e\u3082\u306e\u304c\u3042\u308a\u3001\u3053\u308c\u304c\u539f\u56e0\u3067\u63d0\u51fa\u6f0f\u308c\u304c\u767a\u751f\u3057\u305f\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3057\u305f\u3002\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u3067\u3082\u540c\u69d8\u306e\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"xcd-attention-7 xcd-col5 xcd-ripple\">\n<div class=\"xcd-title\">\u5bfe\u7b56<\/div>\n<div class=\"xcd-content\">\n<ul>\n<li>\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u3001<strong>\u5225\u8868\u4e00\u6b21\u8449\u4e00\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u5fc5\u305a\u78ba\u8a8d<\/strong>\u3059\u308b<\/li>\n<li>\u7a0e\u52d9\u30bd\u30d5\u30c8\u306e\u5834\u5408\u306f<strong>\u30bd\u30d5\u30c8\u306e\u30d0\u30fc\u30b8\u30e7\u30f3\u304c\u6700\u65b0<\/strong>\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u7a0e\u984d\u30bc\u30ed\u3067\u3082\u300c\u5225\u8868\u3092\u51fa\u529b\u3057\u306a\u3044\u300d\u8a2d\u5b9a\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p><strong>\u2192 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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/hojin\/sanko\/ayamari.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u8abf\u67fb\u8ab2\u6240\u7ba1\u6cd5\u4eba\u306b\u304a\u3051\u308b\u7533\u544a\u5185\u5bb9\u306e\u8aa4\u308a\u304c\u591a\u3044\u4e8b\u4f8b\u300d<\/a>\u3067\u3082\u3001<strong>\u5225\u8868\u4e00\u306e\u6cd5\u4eba\u7a0e\u984d\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u6b04\u3067\u983b\u7e41\u306b\u8aa4\u308a\u304c\u767a\u751f\u3057\u3066\u3044\u308b<\/strong>\u3068\u5831\u544a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u3067\u3082\u540c\u69d8\u306e\u30df\u30b9\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u524d\u8ff0\u306e\u30d1\u30bf\u30fc\u30f3\u2460\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d115\u4e07\u5186\uff08\u6240\u5f97\u7a0e\u984d\u63a7\u96645\u4e07\u5186\u5dee\u5f15\u5f8c\uff09\u3092\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u3068\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u6b63\u3057\u3044120\u4e07\u5186\u3068\u306e\u5dee\u304c\u751f\u3058\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f500\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u4ee5\u4e0b\u306a\u306e\u3067\u3069\u3061\u3089\u3082\u7a0e\u984d0\u5186\u3067\u3059\u304c\u3001<strong>\u6240\u5f97\u304c\u5927\u304d\u3044\u6cd5\u4eba\u3067\u306f\u7a0e\u984d\u306b\u5dee\u304c\u51fa\u307e\u3059<\/strong>\u3002<\/p>\n<p><strong>\u2192 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class=\"xcd-content\">\n<ul>\n<li><strong>3\u6708\u6c7a\u7b97\u6cd5\u4eba\uff1a<\/strong>\u4ee4\u548c8\u5e744\u6708\u958b\u59cb \u2192 <span class=\"f-marker-y\">\u4ee4\u548c9\u5e743\u6708\u671f\u304b\u3089\u5bfe\u8c61<\/span>\uff08\u521d\u5e74\u5ea6\u306f\u4ee4\u548c9\u5e745\u6708\u672b\u7533\u544a\uff09<\/li>\n<li><strong>12\u6708\u6c7a\u7b97\u6cd5\u4eba\uff1a<\/strong>\u4ee4\u548c9\u5e741\u6708\u958b\u59cb \u2192 <span class=\"f-marker-y\">\u4ee4\u548c9\u5e7412\u6708\u671f\u304b\u3089\u5bfe\u8c61<\/span>\uff08\u4ee4\u548c10\u5e742\u6708\u672b\u7533\u544a\uff09<\/li>\n<li><strong>1\u6708\u6c7a\u7b97\u6cd5\u4eba\uff1a<\/strong>\u4ee4\u548c9\u5e742\u6708\u958b\u59cb \u2192 <span class=\"f-marker-y\">\u4ee4\u548c10\u5e741\u6708\u671f\u304b\u3089\u5bfe\u8c61<\/span><\/li>\n<\/ul>\n<div>12\u6708\u6c7a\u7b97\u6cd5\u4eba\u304c\u300c\u4ee4\u548c8\u5e74\u5ea6\u3060\u304b\u3089\u4ee4\u548c8\u5e7412\u6708\u671f\u304b\u3089\u9069\u7528\u3060\u300d\u3068\u52d8\u9055\u3044\u3059\u308b\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<strong>\u300c\u4ee4\u548c8\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u300d\u4e8b\u696d\u5e74\u5ea6<\/strong>\u306a\u306e\u3067\u300112\u6708\u6c7a\u7b97\u306a\u3089\u4ee4\u548c9\u5e741\u6708\u958b\u59cb\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3067\u3059\u3002<\/div>\n<\/div>\n<\/div>\n<p><strong>\u2192 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