{"id":7136,"date":"2026-01-22T00:00:27","date_gmt":"2026-01-21T15:00:27","guid":{"rendered":"https:\/\/www.nanairolife.co.jp\/hoken\/?p=7136"},"modified":"2026-01-22T09:46:02","modified_gmt":"2026-01-22T00:46:02","slug":"deduction-for-personalpension","status":"publish","type":"post","link":"https:\/\/www.nanairolife.co.jp\/hoken\/deduction-for-personalpension\/","title":{"rendered":"\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff5c\u3044\u304f\u3089\u623b\u308b\u304b\u3082\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3"},"content":{"rendered":"<p>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306e\u52a0\u5165\u8005\u304c\u6d3b\u7528\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u5236\u5ea6\u3067\u3059\u30021\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u4e00\u90e8\u304c\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u8efd\u6e1b\u3092\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>\u305f\u3060\u3057\u3001\u9069\u7528\u6761\u4ef6\u3084\u63a7\u9664\u4e0a\u9650\u984d\u306b\u3064\u3044\u3066\u628a\u63e1\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u5236\u5ea6\u3092\u6b63\u3057\u304f\u6d3b\u7528\u3067\u304d\u306a\u3044\u304a\u305d\u308c\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001<span 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\/>\r\n<\/span><\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div class=\"p-supervisor\">\r\n<div>\r\n<div class=\"p-supervisor__title\">\u76e3\u4fee\u8005\u306e\u7d39\u4ecb<\/div>\r\n<div class=\"p-supervisor__name\"><a href=\"https:\/\/www.nanairolife.co.jp\/hoken\/mizuno-takashi\/\">\u6c34\u91ce \u5d07<\/a><\/div>\r\n<div class=\"sc_toggle_box\">\r\n<div class=\"sc_toggle_title\">\u7d4c\u6b74\u30fb\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb<\/div>\r\n<div class=\"sc_toggle_content\">\r\n\u6771\u4eac\u7406\u79d1\u5927\u5b66\u7406\u5b66\u90e8\u5352\u696d\u30022003\u5e74\u300130\u6b73\u3067\u534a\u5c0e\u4f53\u88fd\u9020\u88c5\u7f6e\u5927\u624b\u4f01\u696d\u3092\u65e9\u671f\u9000\u8077\u3057\u3001\u682a\u5f0f\u5c02\u696d\u30c8\u30ec\u30fc\u30c0\u30fc\u306b\u8ee2\u8eab\u3002\u3053\u308c\u307e\u3067\u306b\u5e74\u9593\u6700\u9ad8\u58f2\u8cb7\u4ee3\u91d1350\u5104\u5186\u8d85\u3001\u6708\u9593\u6700\u9ad8\u5229\u76ca2414\u4e07\u5186\u3092\u9054\u6210\u3002<a href=\"https:\/\/mizunotakashi.com\/\">\u6c34\u91ce\u7dcf\u5408FP\u4e8b\u52d9\u6240\u4ee3\u8868<\/a>\u3002\u72ec\u7acb\u7cfb<a href=\"https:\/\/www.jafp.or.jp\/aim\/fptoha\/fp\/\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30d7\u30e9\u30f3\u30ca\u30fc<\/a>\u3068\u3057\u3066\u500b\u5225\u76f8\u8ac7\u3001\u57f7\u7b46\u30fb\u76e3\u4fee\u3001\u8b1b\u5e2b\u3001\u53d6\u6750\u5354\u529b\u306a\u3069\u30de\u30eb\u30c1\u306b\u6d3b\u52d5\u3002\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u3001\u8cc7\u7523\u904b\u7528\u3001\u76f8\u7d9a\u30fb\u8cc7\u7523\u627f\u7d99\u3068\u3044\u3063\u305f\u5e45\u5e83\u3044\u76f8\u8ac7\u5185\u5bb9\u306b\u5bfe\u5fdc\u3057\u3001\u5168\u56fd1000\u540d\u3092\u8d85\u3048\u308b\u65b9\u304b\u3089\u65e5\u672cFP\u5354\u4f1a\u306b\u5bc4\u305b\u3089\u308c\u308b\u300c<a href=\"https:\/\/www.jafp.or.jp\/know\/\">\u304f\u3089\u3057\u3068\u304a\u91d1<\/a>\u300d\u306e\u96fb\u8a71\u76f8\u8ac7\u30921\u5e74\u9593\u62c5\u5f53\u3002<\/div>\r\n<\/div>\r\n<\/div>\r\n<img loading=\"lazy\" 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class=\"sc_frame\">\r\n<ul>\r\n\t<li><strong>\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/strong><\/li>\r\n\t<li><strong>\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664<span style=\"font-size: 8pt;\">\u203b<\/span><\/strong><\/li>\r\n\t<li><strong>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664 <\/strong><\/li>\r\n<\/ul>\r\n<span style=\"font-size: 8pt;\">\u203b\uff1a2012\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u7de0\u7d50\u3055\u308c\u305f\u5951\u7d04\u304b\u3089\u5bfe\u8c61\u3002\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u300d\u3092\u53c2\u7167<\/span><\/div>\r\n<\/div>\r\n<p>\u3053\u306e\u3046\u3061\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u3067\u306f\u3001\u52a0\u5165\u4e2d\u306e<span class=\"sc_marker y\"><strong>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306e\u6255\u8fbc\u4fdd\u967a\u6599\u306e\u4e00\u90e8\u3092\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f<\/strong><\/span>\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n<div class=\"p-aside--normal\"><div class=\"p-aside__title\">\u30dd\u30a4\u30f3\u30c8<\/div><div class=\"p-aside__body\">\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304c\u6e1b\u5c11\u3057\u3001\u7d50\u679c\u7684\u306b\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/div><\/div>\r\n<div class=\"voice\">\r\n<div class=\"icon\"><img decoding=\"async\" src=\"https:\/\/www.nanairolife.co.jp\/hoken\/wp-content\/uploads\/2024\/10\/c83090f808bee45911e4b4962f42ce00.webp\" \/>\r\n<div class=\"name\"><\/div>\r\n<\/div>\r\n<div class=\"text 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class=\"sc_frame\">\r\n<ul>\r\n\t<li><strong>\u5e74\u91d1\u53d7\u53d6\u4eba\u306f\u6255\u8fbc\u3092\u3059\u308b\u672c\u4eba\u307e\u305f\u306f\u914d\u5076\u8005<\/strong><\/li>\r\n\t<li><strong>\u5e74\u91d1\u53d7\u53d6\u4eba\u306f\u88ab\u4fdd\u967a\u8005\u3068\u540c\u4e00<\/strong><\/li>\r\n\t<li><strong>\u4fdd\u967a\u6599\u306e\u6255\u8fbc\u671f\u9593\u306f10\u5e74\u4ee5\u4e0a<\/strong><\/li>\r\n\t<li><strong>\u5e74\u91d1\u306e\u53d7\u53d6\u958b\u59cb\u5e74\u9f62\u304c60\u6b73\u4ee5\u4e0a\u304b\u3064\u53d7\u53d6\u671f\u9593\u304c10\u5e74\u4ee5\u4e0a<\/strong><\/li>\r\n<\/ul>\r\n<p><span style=\"font-size: 8pt;\">\u53c2\u7167\uff1a\u751f\u547d\u4fdd\u967a\u6587\u5316\u30bb\u30f3\u30bf\u30fc\u300c<a href=\"https:\/\/www.jili.or.jp\/knows_learns\/basic\/tax\/22.html\" target=\"_blank\" rel=\"noopener\">\u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d<\/a>\u300d<\/span><\/p>\r\n<\/div>\r\n<\/div>\r\n<p>\u5168\u3066\u306e\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u304c\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u3060\u3068\u8aa4\u8a8d\u3057\u3066\u3044\u308b\u3068\u3001\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u5951\u7d04\u5185\u5bb9\u3092\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\r\n<h2>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3044\u304f\u3089\u307e\u3067\uff1f\u65b0\u30fb\u65e7\u5236\u5ea6\u306e\u63a7\u9664\u984d\u306e\u9055\u3044<\/h2>\r\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001<span class=\"sc_marker y\"><strong>2011\u5e74\u4ee5\u524d\u306b\u5951\u7d04\u3057\u305f\u300c\u65e7\u5236\u5ea6\u300d<\/strong><\/span>\u3068<span class=\"sc_marker y\"><strong>2012\u5e74\u4ee5\u5f8c\u306b\u5951\u7d04\u3057\u305f\u300c\u65b0\u5236\u5ea6\u300d<\/strong><\/span>\u306b\u5206\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u4ee5\u4e0b\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<div class=\"sc_frame_wrap inline orange\">\r\n<div class=\"sc_frame_title\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u65b0\u30fb\u65e7\u5236\u5ea6\u306e\u6982\u8981<\/div>\r\n<div class=\"sc_frame\">\r\n<ul>\r\n\t<li><strong>\u65e7\u5236\u5ea6\uff1a\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306e2\u533a\u5206<\/strong><\/li>\r\n\t<li><strong>\u65b0\u5236\u5ea6\uff1a\u4e0a\u8a182\u533a\u5206+\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u306e3\u533a\u5206<\/strong><\/li>\r\n<\/ul>\r\n<\/div>\r\n<\/div>\r\n<p>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u3092\u6d3b\u7528\u3059\u308b\u5834\u5408\u3001<span class=\"sc_marker y\"><strong>\u5951\u7d04\u5e74\u5ea6\u306b\u3088\u3063\u3066\u65b0\u30fb\u65e7\u3069\u3061\u3089\u306e\u5236\u5ea6\u304b\u304c\u6c7a\u307e\u308a\u3001\u63a7\u9664\u984d\u304c\u7570\u306a\u308b<\/strong><\/span>\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<p>\u65b0\u30fb\u65e7\u5236\u5ea6\u305d\u308c\u305e\u308c\u306e\u6255\u8fbc\u4fdd\u967a\u6599\u3054\u3068\u306e\u63a7\u9664\u984d\u3092\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\r\n<p><strong>\u3010\u65b0\u5236\u5ea6\u3011<\/strong><\/p>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<th colspan=\"2\" style=\"text-align: center; vertical-align: middle;\">\u6240\u5f97\u7a0e<\/th>\r\n<th colspan=\"2\" style=\"text-align: center; vertical-align: middle;\">\u4f4f\u6c11\u7a0e<\/th>\r\n<\/tr>\r\n<tr>\r\n<th style=\"text-align: center; vertical-align: middle;\">\u5e74\u9593\u6255\u8fbc\u4fdd\u967a\u6599\uff08\u5186\uff09<\/th>\r\n<th style=\"text-align: center; vertical-align: middle;\">\u63a7\u9664\u984d<\/th>\r\n<th style=\"text-align: center; vertical-align: middle;\">\u5e74\u9593\u6255\u8fbc\u4fdd\u967a\u6599\uff08\u5186\uff09<\/th>\r\n<th style=\"text-align: center; vertical-align: middle;\">\u63a7\u9664\u984d<\/th>\r\n<\/tr>\r\n<tr>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>2\u4e07\u4ee5\u4e0b<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>\u6255\u8fbc\u4fdd\u967a\u6599\u5168\u984d<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>1.2\u4e07\u4ee5\u4e0b<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>\u6255\u8fbc\u4fdd\u967a\u6599\u5168\u984d<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>2\u4e07\u8d85\u301c4\u4e07<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>\u6255\u8fbc\u4fdd\u967a\u6599\u00d70.5<\/strong>\r\n<p style=\"text-align: center;\"><strong>+1\u4e07\u5186<\/strong><\/p>\r\n<\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>1.2\u4e07\u8d85\u301c3.2\u4e07<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>\u6255\u8fbc\u4fdd\u967a\u6599\u00d70.5<\/strong>\r\n<p style=\"text-align: center;\"><strong>+0.6\u4e07\u5186<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>4\u4e07\u8d85\u301c8\u4e07<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>\u6255\u8fbc\u4fdd\u967a\u6599\u00d70.25<\/strong>\r\n<p style=\"text-align: center;\"><strong>+2\u4e07\u5186<\/strong><\/p>\r\n<\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>3.2\u4e07\u8d85\u301c5.6\u4e07<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>\u6255\u8fbc\u4fdd\u967a\u6599\u00d70.25<\/strong>\r\n<p style=\"text-align: center;\"><strong>+1.4\u4e07\u5186<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>8\u4e07\u8d85<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>4\u4e07\u5186<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>5.6\u4e07\u8d85<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>2.8\u4e07\u5186<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><span style=\"font-size: 8pt;\">\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u300d<\/span><br \/>\r\n<span style=\"font-size: 8pt;\">\u53c2\u7167\uff1a\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u751f\u547d\u4fdd\u967a\u6587\u5316\u30bb\u30f3\u30bf\u30fc\u300c<a href=\"https:\/\/www.jili.or.jp\/knows_learns\/basic\/tax\/22.html\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u3068\u7a0e\u91d1<\/a>\u300d<\/span><\/p>\r\n<p><strong>\u3010\u65e7\u5236\u5ea6\u3011<\/strong><\/p>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<th colspan=\"2\" style=\"text-align: center; vertical-align: middle;\"><strong>\u6240\u5f97\u7a0e<\/strong><\/th>\r\n<th colspan=\"2\" style=\"text-align: center; vertical-align: middle;\"><strong>\u4f4f\u6c11\u7a0e<\/strong><\/th>\r\n<\/tr>\r\n<tr>\r\n<th style=\"text-align: center; vertical-align: middle;\"><strong>\u5e74\u9593\u6255\u8fbc\u4fdd\u967a\u6599<\/strong>\r\n<p style=\"text-align: center;\"><strong>\uff08\u5186\uff09<\/strong><\/p>\r\n<\/th>\r\n<th style=\"text-align: center; vertical-align: middle;\"><strong>\u63a7\u9664\u984d<\/strong><\/th>\r\n<th style=\"text-align: center; vertical-align: middle;\"><strong>\u5e74\u9593\u6255\u8fbc\u4fdd\u967a\u6599<\/strong>\r\n<p style=\"text-align: center;\"><strong>\uff08\u5186\uff09<\/strong><\/p>\r\n<\/th>\r\n<th style=\"text-align: center; vertical-align: middle;\"><strong>\u63a7\u9664\u984d<\/strong><\/th>\r\n<\/tr>\r\n<tr>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>2.5\u4e07\u4ee5\u4e0b<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>\u6255\u8fbc\u4fdd\u967a\u6599\u5168\u984d<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>1.5\u4e07\u4ee5\u4e0b<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>\u6255\u8fbc\u4fdd\u967a\u6599\u5168\u984d<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>2.5\u4e07\u8d85\u301c5\u4e07<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>\u6255\u8fbc\u4fdd\u967a\u6599\u00d70.5<\/strong>\r\n<p style=\"text-align: center;\"><strong>+1.25\u4e07\u5186<\/strong><\/p>\r\n<\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>1.5\u4e07\u8d85\u301c4\u4e07<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>\u6255\u8fbc\u4fdd\u967a\u6599\u00d70.5<\/strong>\r\n<p style=\"text-align: center;\"><strong>+0.75\u4e07\u5186<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>5\u4e07\u8d85\u301c10\u4e07<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>\u6255\u8fbc\u4fdd\u967a\u6599\u00d70.25<\/strong>\r\n<p style=\"text-align: center;\"><strong>+2.5\u4e07\u5186<\/strong><\/p>\r\n<\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>4\u4e07\u8d85\u301c7\u4e07<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>\u6255\u8fbc\u4fdd\u967a\u6599\u00d70.25<\/strong>\r\n<p style=\"text-align: center;\"><strong>+1.75\u4e07\u5186<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>10\u4e07\u8d85<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>5\u4e07\u5186<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>7\u4e07\u8d85<\/strong><\/td>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>3.5\u4e07\u5186<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><span style=\"font-size: 8pt;\">\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1140.htm\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u300d<\/span><br \/>\r\n<span style=\"font-size: 8pt;\">\u53c2\u7167\uff1a\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u751f\u547d\u4fdd\u967a\u6587\u5316\u30bb\u30f3\u30bf\u30fc\u300c<a href=\"https:\/\/www.jili.or.jp\/knows_learns\/basic\/tax\/22.html\" target=\"_blank\" rel=\"noopener\">\u751f\u547d\u4fdd\u967a\u3068\u7a0e\u91d1<\/a>\u300d<\/span><\/p>\r\n<p><span class=\"sc_marker y\"><strong>\u65b0\u5236\u5ea6\u306e\u63a7\u9664\u4e0a\u9650\u306f\u6240\u5f97\u7a0e4\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e2.8\u4e07\u5186<\/strong><\/span>\u306e\u305f\u3081\u3001\u3053\u308c\u304b\u3089\u5951\u7d04\u3059\u308b\u4eba\u306f\u5e74\u95938\u4e07\u5186\u4ee5\u4e0a\u306e\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u3068\u4e0a\u9650\u984d\u307e\u3067\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>\u306a\u304a\u3001<span class=\"sc_marker y\"><strong>\u65e7\u5236\u5ea6\u306f\u63a7\u9664\u4e0a\u9650\u304c\u6240\u5f97\u7a0e5\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e3.5\u4e07\u5186<\/strong><\/span>\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u3060\u3051\u3067\u8003\u3048\u308b\u3068\u65b0\u5236\u5ea6\u3088\u308a\u3082\u4e0a\u9650\u984d\u306f\u5927\u304d\u3044\u3067\u3059\u3002<\/p>\r\n<h3 class=\"sc_heading bborder b custom\" style=\"color: #333; background-color: #efefef; border-color: #244c9c;\">\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306f\u4ed6\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u4f75\u7528\u53ef\u80fd<\/h3>\r\n<p>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306f\u3001<span class=\"sc_marker y\"><strong>\u4ed6\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff08\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u30fb\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\uff09\u3068\u306e\u4f75\u7528\u304c\u53ef\u80fd<\/strong><\/span>\u3067\u3059\u3002<\/p>\r\n<div class=\"p-aside--normal\"><div class=\"p-aside__title\">\u30dd\u30a4\u30f3\u30c8<\/div><div class=\"p-aside__body\">\u533a\u5206\u3054\u3068\u306e\u63a7\u9664\u4e0a\u9650\u306f\u305d\u308c\u305e\u308c\u6240\u5f97\u7a0e4\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e2.8\u4e07\u5186\u3067\u3059\u304c\u30013\u533a\u5206\u3092\u4f75\u7528\u3057\u305f\u3044\u969b\u306e\u4e0a\u9650\u63a7\u9664\u984d\u306f\u6240\u5f97\u7a0e12\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e7\u4e07\u5186\u3067\u3059\u3002<\/div><\/div>\r\n<p>\u65e7\u5236\u5ea6\u3088\u308a1\u533a\u5206\u3042\u305f\u308a\u306e\u4e0a\u9650\u63a7\u9664\u984d\u306f\u4e0b\u304c\u3063\u305f\u3082\u306e\u306e\u3001\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664\u306e\u8ffd\u52a0\u306b\u3088\u3063\u3066\u3001\u3088\u308a\u591a\u69d8\u306a\u4fdd\u967a\u5951\u7d04\u304c\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\r\n<div class=\"voice\">\r\n<div class=\"icon\"><img decoding=\"async\" src=\"https:\/\/www.nanairolife.co.jp\/hoken\/wp-content\/uploads\/2024\/10\/c83090f808bee45911e4b4962f42ce00.webp\" \/>\r\n<div class=\"name\"><\/div>\r\n<\/div>\r\n<div class=\"text sc_balloon\">\u8907\u6570\u306e\u751f\u547d\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u30c8\u30fc\u30bf\u30eb\u3067\u306e\u63a7\u9664\u984d\u3092\u5927\u304d\u304f\u3067\u304d\u308b\u3053\u3068\u306f\u5229\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\r\n<\/div>\r\n<h2>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u3067\u3044\u304f\u3089\u623b\u308b\uff1f\u8efd\u6e1b\u3055\u308c\u308b\u7a0e\u984d\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\r\n<p>\u5b9f\u969b\u306b\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u308b\u3068\u3001\u3069\u306e\u7a0b\u5ea6\u306e\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u306b\u3066\u3001\u3044\u304f\u3089\u623b\u308b\u306e\u304b\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\r\n<div class=\"sc_frame_wrap inline orange\">\r\n<div class=\"sc_frame_title\">\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u6761\u4ef6<\/div>\r\n<div class=\"sc_frame\">\r\n<ul>\r\n\t<li><strong>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u300c\u65b0\u5236\u5ea6\u300d\u306e\u5951\u7d04<\/strong><\/li>\r\n\t<li><strong>\u5e74\u53ce400\u4e07\u5186\u306e\u4f1a\u793e\u54e1<\/strong><\/li>\r\n\t<li><strong>\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306b\u6240\u5f97\u306a\u3057<\/strong><\/li>\r\n\t<li><strong>\u5e74\u9593\u306e\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u65998\u4e07\u5186<\/strong><\/li>\r\n<\/ul>\r\n<\/div>\r\n<\/div>\r\n<p><span class=\"sc_marker y\"><strong>\u5e74\u9593\u306e\u652f\u6255\u4fdd\u967a\u6599\u304c8\u4e07\u5186<\/strong><\/span>\u306e\u5834\u5408\u3001\u65b0\u5236\u5ea6\u306e\u5951\u7d04\u3067\u306f<span class=\"sc_marker y\"><strong>\u6240\u5f97\u7a0e4\u4e07\u5186\u3001\u4f4f\u6c11\u7a0e2.8\u4e07\u5186\u306e\u6240\u5f97\u63a7\u9664<\/strong><\/span>\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\r\n<p>\u307e\u305f\u3001<span class=\"sc_marker y\"><strong>\u5e74\u53ce400\u4e07\u5186\u306e\u4f1a\u793e\u54e1<\/strong><\/span>\u306e\u5834\u5408\u3001\u4e00\u822c\u7684\u306a\u63a7\u9664\uff08\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff09\u3092\u8003\u616e\u3059\u308b\u3068<span class=\"sc_marker y\"><strong>\u6240\u5f97\u7a0e\u7387\u306f5\uff05\u3001\u4f4f\u6c11\u7a0e\u7387\u306f10\uff05\u304c\u60f3\u5b9a<\/strong><\/span>\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<p>\u305d\u306e\u305f\u3081\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306e\u6d3b\u7528\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u3092\u671f\u5f85\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<th style=\"text-align: center; vertical-align: middle;\"><strong>\u6240\u5f97\u7a0e\u8efd\u6e1b\u984d<\/strong><\/th>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>2,000\u5186\uff084\u4e07\u5186\u00d75\uff05\uff09<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<th style=\"text-align: center; vertical-align: middle;\"><strong>\u4f4f\u6c11\u7a0e\u8efd\u6e1b\u984d<\/strong><\/th>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>2,800\u5186\uff082.8\u4e07\u5186\u00d710\uff05\uff09<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<th style=\"text-align: center; vertical-align: middle;\"><strong>\u5408\u8a08<\/strong><\/th>\r\n<td style=\"text-align: center; vertical-align: middle;\"><strong>4,800\u5186<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>1\u5e74\u9593\u306b\u623b\u308b\u91d1\u984d\u306f4,800\u5186\u3067\u3042\u308a\u3001\u4eee\u306b30\u5e74\u9593\u7d99\u7d9a\u3057\u305f\u5834\u5408\u306f\u300c<span class=\"sc_marker y\"><strong>4,800\u5186\u00d730\u5e74=14.4\u4e07\u5186<\/strong><\/span>\u300d\u3068\u307e\u3068\u307e\u3063\u305f\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u3055\u3089\u306b\u3001\u5e74\u9f62\u304c\u4e0a\u304c\u308b\u306b\u3064\u308c\u3066\u6240\u5f97\u5897\u52a0\u304c\u4e88\u60f3\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u7387\u3082\u9ad8\u304f\u306a\u308b\u305f\u3081\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306b\u3088\u308b\u7bc0\u7a0e\u52b9\u679c\u306f\u3088\u308a\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<div class=\"voice\">\r\n<div class=\"icon\"><img decoding=\"async\" src=\"https:\/\/www.nanairolife.co.jp\/hoken\/wp-content\/uploads\/2024\/10\/c83090f808bee45911e4b4962f42ce00.webp\" \/>\r\n<div class=\"name\"><\/div>\r\n<\/div>\r\n<div class=\"text sc_balloon\">\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u306b\u3088\u308b\u7bc0\u7a0e\u52b9\u679c\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u8001\u5f8c\u8cc7\u91d1\u306e\u6e96\u5099\u3068\u3042\u308f\u305b\u3066\u3088\u308a\u52b9\u7387\u7684\u306a\u8cc7\u7523\u5f62\u6210\u304c\u671f\u5f85\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/div>\r\n<\/div>\r\n<h2>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d<\/h2>\r\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.nanairolife.co.jp\/hoken\/wp-content\/uploads\/2025\/10\/7605d29f282dacee43861fb707d12c73.png\" width=\"400\" height=\"560\" alt=\"\" class=\"aligncenter\" \/>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u52e4\u52d9\u5148\u306e<span class=\"sc_marker y\"><strong>\u5e74\u672b\u8abf\u6574<\/strong><\/span>\u307e\u305f\u306f<span class=\"sc_marker y\"><strong>\u78ba\u5b9a\u7533\u544a<\/strong><\/span>\u3067\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<div class=\"voice\">\r\n<div class=\"icon\"><img decoding=\"async\" src=\"https:\/\/www.nanairolife.co.jp\/hoken\/wp-content\/uploads\/2024\/10\/c83090f808bee45911e4b4962f42ce00.webp\" \/>\r\n<div class=\"name\"><\/div>\r\n<\/div>\r\n<div class=\"text sc_balloon\">\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u3092\u5951\u7d04\u3057\u3066\u3044\u3066\u3082\u3001\u81ea\u3089\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u306e\u3067\u3001\u5fd8\u308c\u305a\u306b\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/div>\r\n<\/div>\r\n<h3 class=\"sc_heading bborder b custom\" style=\"color: #333; background-color: #efefef; border-color: #244c9c;\">\u5e74\u672b\u8abf\u6574\uff5c\u4f1a\u793e\u54e1\u30fb\u516c\u52d9\u54e1<\/h3>\r\n<p>\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u306f\u3001\u52e4\u52d9\u5148\u3067\u5b9f\u65bd\u3055\u308c\u308b\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3092\u7533\u8acb\u3057\u307e\u3059\u3002\u4e3b\u306a\u624b\u7d9a\u304d\u306e\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n<div class=\"sc_frame_wrap inline orange\">\r\n<div class=\"sc_frame_title\">\u5e74\u672b\u8abf\u6574\u306b\u3088\u308b\u624b\u7d9a\u304d\u306e\u624b\u9806<\/div>\r\n<div class=\"sc_frame\">\r\n<ol>\r\n\t<li><strong>\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3092\u53d7\u3051\u53d6\u308b\uff0810\u6708\u301c11\u6708\u9803\uff09<\/strong><\/li>\r\n\t<li><strong>\u52e4\u52d9\u5148\u304b\u3089\u914d\u5e03\u3055\u308c\u308b\u300c\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u63a7\u9664\u5185\u5bb9\u3092\u8a18\u5165\u3059\u308b\uff0811\u6708\u9803\uff09<\/strong><\/li>\r\n\t<li><strong>\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3057\u3066\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3059\u308b\uff0811\u6708\u9803\uff09<\/strong><\/li>\r\n<\/ol>\r\n<\/div>\r\n<\/div>\r\n<p>\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u306e\u624b\u7d9a\u304d\u3092\u884c\u3048\u3070\u3001\u78ba\u5b9a\u7533\u544a\u3092\u5225\u9014\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u305f\u3060\u3057\u3001\u5e74\u672b\u8abf\u6574\u3067\u7533\u8acb\u3092\u3057\u5fd8\u308c\u305f\u4eba\u3084\u3001<span class=\"sc_marker y\"><strong>\u7d66\u4e0e\u306e\u7dcf\u984d\u304c2,000\u4e07\u5186\u8d85\u306a\u3069\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916<span style=\"font-size: 8pt;\">\u203b<\/span>\u306e\u4eba\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3066\u624b\u7d9a\u304d<\/strong><\/span>\u3092\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p><span style=\"font-size: 8pt;\">\u203b\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2665.htm\" target=\"_blank\" rel=\"noopener\">\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba<\/a>\u300d\u53c2\u7167<\/span><\/p>\r\n<h3 class=\"sc_heading bborder b custom\" style=\"color: #333; background-color: #efefef; border-color: #244c9c;\">\u78ba\u5b9a\u7533\u544a\uff5c\u81ea\u55b6\u696d\u8005\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069<\/h3>\r\n<p>\u81ea\u55b6\u696d\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3001\u307e\u305f\u306f\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u4eba\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u63a7\u9664\u3092\u7533\u8acb\u3057\u307e\u3059\u3002\u4e3b\u306a\u624b\u7d9a\u304d\u306e\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n<div class=\"sc_frame_wrap inline orange\">\r\n<div class=\"sc_frame_title\">\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\u624b\u7d9a\u304d\u306e\u624b\u9806<\/div>\r\n<div class=\"sc_frame\">\r\n<ol>\r\n\t<li><strong>\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3092\u53d7\u3051\u53d6\u308b\uff0810\u6708\u301c11\u6708\u9803\uff09<\/strong><\/li>\r\n\t<li><strong>\u8a3c\u660e\u66f8\u306e\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b\uff08\u7fcc\u5e741\u301c3\u6708\u9803\uff09<\/strong><\/li>\r\n\t<li><strong>\u5fc5\u8981\u66f8\u985e\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\uff082\u670816\u65e5\u304b\u30893\u670815\u65e5\uff09<\/strong><\/li>\r\n<\/ol>\r\n<\/div>\r\n<\/div>\r\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u96fb\u5b50\u7533\u544a\u3067\u884c\u3046\u5834\u5408\u3001\u63a7\u9664\u8a3c\u660e\u66f8\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u540c\u69d8\u306b\u30c7\u30fc\u30bf\u63d0\u51fa\u3067\u53d7\u7406\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001<span class=\"sc_marker 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class=\"voice\">\r\n<div class=\"icon\"><img decoding=\"async\" src=\"https:\/\/www.nanairolife.co.jp\/hoken\/wp-content\/uploads\/2024\/10\/c83090f808bee45911e4b4962f42ce00.webp\" \/>\r\n<div class=\"name\"><\/div>\r\n<\/div>\r\n<div class=\"text 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