{"id":5469,"date":"2015-05-01T17:00:59","date_gmt":"2015-05-01T08:00:59","guid":{"rendered":"http:\/\/honka-blog.jp\/tokyo\/?p=5469"},"modified":"2015-05-05T12:40:59","modified_gmt":"2015-05-05T03:40:59","slug":"%e3%80%8e%e3%80%80%e4%bd%8f%e3%81%be%e3%81%84%e3%81%ae%e7%a8%8e%e9%87%91%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e3%80%82-%e3%80%8f-4","status":"publish","type":"post","link":"http:\/\/honka-blog.jp\/tokyo\/?p=5469","title":{"rendered":"\u300e\u3000\u4f4f\u307e\u3044\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3002 \u300f"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u30db\u30fc\u30e0\u30b3\u30fc\u30c7\u30a3\u30cd\u30fc\u30bf\u30fc\u306e\u5e73\u4e95\u3067\u3059\u3002<\/p>\n<p>\u4f4f\u307e\u3044\u3092\u4fdd\u6709\u3059\u308b\u3068\u304b\u304b\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u305f\u3044\u3068\u601d<\/p>\n<p>\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f4f\u5b85\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u90fd\u5e02\u8a08\u753b\u7a0e\u304c\u304b\u304b\u308a<\/p>\n<p>\u307e\u3059\u3002<\/p>\n<p>\u4eca\u65e5\u306f\u305d\u306e\u3046\u3061\u306e\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"http:\/\/honka-blog.jp\/tokyo\/wp-content\/uploads\/2015\/03\/a07b6a8a2e249409ae49ef5bf84375f6.jpg\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-4768\" alt=\"\u30db\u30f3\u30ab\u5317\u4e5d\u5dde\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9 (1)\" src=\"http:\/\/honka-blog.jp\/tokyo\/wp-content\/uploads\/2015\/03\/a07b6a8a2e249409ae49ef5bf84375f6.jpg\" width=\"800\" height=\"600\" srcset=\"http:\/\/honka-blog.jp\/tokyo\/wp-content\/uploads\/2015\/03\/a07b6a8a2e249409ae49ef5bf84375f6.jpg 800w, http:\/\/honka-blog.jp\/tokyo\/wp-content\/uploads\/2015\/03\/a07b6a8a2e249409ae49ef5bf84375f6-300x225.jpg 300w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u306f\u30011\u67081\u65e5\u73fe\u5728\u3067\u571f\u5730\u3001\u5bb6\u5c4b\u3001\u511f\u5374\u8cc7\u7523\u3092\u6240\u6709\u3057\u3066<\/p>\n<p>\u3044\u308b\u4eba\u304c\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u30013\u5e74\u306b\uff11\u5ea6\u8a55\u4fa1\u66ff\u3048\u3055\u308c\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u5bfe\u3057\u3066<\/p>\n<p>\u6240\u5b9a\u306e\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<br 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#ff00ff;\">\u203b\u5e02\u753a\u6751\u304c\u72ec\u81ea\u306b\u7a0e\u7387\u3092\u5b9a\u3081\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u305f\u3081\u5730\u57df\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u4f4f\u5b85\u5bb6\u5c4b\u306e\u6577\u5730\u306b\u306a\u3063\u3066\u3044\u308b\u571f\u5730\u306f\u300c\u4f4f\u5b85\u7528\u5730\u300d\u3068\u3057\u3066\u8ab2<\/p>\n<p>\u7a0e\u6a19\u6e96\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u300c\u4f4f\u5b85\u7528\u5730\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u5bb6\u5c4b\u306e\u5e8a\u9762\u7a4d\u306e10\u500d\u307e\u3067<\/p>\n<p>\u306e\u9762\u7a4d\u304c\u9650\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u5e97\u8217\u306a\u3069\u3068\u306e\u4f75\u7528\u4f4f\u5b85\u306e\u5834\u5408\u306b\u306f\u3001\u5168\u4f53\u306e\u5e8a\u9762\u7a4d\u306b\u5bfe\u3059\u308b\u5c45\u4f4f\u7528<\/p>\n<p>\u306e\u5e8a\u9762\u7a4d\u306e\u5272\u5408\u306b\u3088\u3063\u3066\u3001\u300c\u4f4f\u5b85\u7528\u5730\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u6577\u5730\u306e\u6bd4\u7387<\/p>\n<p>\u304c\u6c7a\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5225\u8358\u306e\u6577\u5730\u306f\u4f4f\u5b85\u7528\u5730\u3068\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055<\/p>\n<p>\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f75\u7528\u4f4f\u5b85\u306e\u3046\u3061\u300c\u4f4f\u5b85\u7528\u5730\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u6577\u5730\u306e\u6bd4\u7387\u306f\u3001<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u5168\u4f53\u306e\u5e8a\u9762\u7a4d\u306b\u5360\u3081\u308b\u5c45\u4f4f\u9762\u7a4d\u306e\u5272\u5408<\/th>\n<th>(1)\u5730\u4e0a5\u968e\u5efa\u4ee5\u4e0a\u306e\u8010\u706b\u5efa\u7bc9\u7269\u306e\u4f4f\u5b85\u7528\u5730\u6bd4\u7387<\/th>\n<th>(2) (1)\u4ee5\u5916\u306e\u5bb6\u5c4b\u306e\u4f4f\u5b85\u7528\u5730\u6bd4\u7387<\/th>\n<\/tr>\n<tr>\n<td>4\u5206\u306e1\u4ee5\u4e0a2\u5206\u306e1\u672a\u6e80<\/td>\n<td>0.5<\/td>\n<td>0.5<\/td>\n<\/tr>\n<tr>\n<td>2\u5206\u306e1\u4ee5\u4e0a4\u5206\u306e3\u672a\u6e80<\/td>\n<td>0.75<\/td>\n<td rowspan=\"2\">1.0<\/td>\n<\/tr>\n<tr>\n<td>4\u5206\u306e3\u4ee5\u4e0a<\/td>\n<td>1.0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305d\u3057\u3066\u3001\u4f4f\u5b85\u7528\u5730\u3068\u8a8d\u3081\u3089\u308c\u305f\u9762\u7a4d\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u6a19\u6e96\u306f<\/p>\n<p>\u6b21\u306e\u3088\u3046\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #0000ff;\">\u4f4f\u5b85\u7528\u5730\u306e\u8ab2\u7a0e\u6a19\u6e96\u306e\u8efd\u6e1b<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<th>\u5b85\u5730\u533a\u5206<\/th>\n<th>\u8981\u4ef6\uff08\u4f4f\u5b85\u7528\u5730\u3068\u8a8d\u3081\u3089\u308c\u305f\u9762\u7a4d\u90e8\u5206\uff09<\/th>\n<th>\u8ab2\u7a0e\u6a19\u6e96\u306e\u8efd\u6e1b<\/th>\n<\/tr>\n<tr>\n<td>\u5c0f\u898f\u6a21\u5b85\u5730<\/td>\n<td>\u4f4f\u5b85\uff11\u6238\u5f53\u305f\u308a200\u33a1\u307e\u3067<\/td>\n<td>\u8ab2\u7a0e\u6a19\u6e96\uff08\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u984d\uff09\u306e1\/6<\/td>\n<\/tr>\n<tr>\n<td>\u4e00\u822c\u4f4f\u5b85\u7528\u5730<\/td>\n<td>\u4f4f\u5b85\uff11\u6238\u5f53\u305f\u308a200\u33a1\u8d85\u3067\u5e8a\u9762\u7a4d\u306e10\u500d\u307e\u3067<\/td>\n<td>\u8ab2\u7a0e\u6a19\u6e96\uff08\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u984d\uff09\u306e1\/3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #0000ff;\">\u65b0\u7bc9\u5bb6\u5c4b\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u7279\u4f8b<\/span><\/p>\n<p>\u65b0\u7bc9\u4f4f\u5b85\u5bb6\u5c4b\u304c\u6b21\u306e\u5e8a\u9762\u7a4d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u65b0\u305f\u306b\u8ab2\u7a0e\u3055\u308c<\/p>\n<p>\u308b\u5e74\u5ea6\u304b\u30893\u5e74\u5ea6\u5206\uff083\u968e\u5efa\u3066\u4ee5\u4e0a\u306e\u8010\u706b\u5efa\u7269\u30fb\u6e96\u8010\u706b\u5efa\u7269\u306e\u5834\u5408<\/p>\n<p>\u306f5\u5e74\u5ea6\u5206\uff09\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u984d\u3055\u308c\u308b\u306e\u306f\u3001120\u33a1\u76f8\u5f53\u5206\u307e\u3067\u306e\u5c45\u4f4f\u90e8\u5206\u306b\u76f8\u5f53\u3059\u308b\u56fa\u5b9a\u8cc7<\/p>\n<p>\u7523\u7a0e\u984d\u306e2\u5206\u306e1\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u306f\u5e73\u621028\u5e743\u670831\u65e5\u307e\u3067\u306b\u65b0\u7bc9\u3057\u305f\u3082\u306e\u307e<\/p>\n<p>\u3067\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff;\">\u65b0\u7bc9\u5bb6\u5c4b\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u306b\u3064\u3044\u3066\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<th>\u65b0\u7bc9\u5e74\u6708\u65e5<\/th>\n<th>\u81ea\u5df1\u5c45\u4f4f\u7528\u4f4f\u5b85\u306e\u9762\u7a4d<\/th>\n<th><\/th>\n<\/tr>\n<tr>\n<td>\u5e73\u621028\u5e743\u670831\u65e5\u307e\u3067<\/td>\n<td>50\u33a1\u4ee5\u4e0a280\u33a1\u4ee5\u4e0b<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u305f\u3060\u3057\u3001\u4f75\u7528\u4f4f\u5b85\u306a\u3069\u306e\u5834\u5408\u306f\u4f4f\u5c45\u7528\u306e\u90e8\u5206\u304c\u5168\u4f53\u306e\u5e8a\u9762\u7a4d\u306e2\u5206\u306e1\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p><img loading=\"lazy\" alt=\"\u7a0e\u984d\u8a08\u7b97\u306e\u8003\u3048\u65b9\" src=\"http:\/\/www.fudousan.or.jp\/tools\/tax\/images\/img_buy0401.gif\" width=\"636\" height=\"172\" \/><\/p>\n<p>\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001\u5efa\u7bc9\u91d1\u984d\u3067\u306f\u306a\u304f\u5efa\u7269\u306e\u5efa\u6750\u3084\u5185\u88c5\u306a\u3069\u306e<\/p>\n<p>\u5168\u3066\u3092\u5f79\u6240\u306e\u7a0e\u52d9\u8ab2\u306e\u8077\u54e1\u306e\u65b9\u304c\u78ba\u8a8d\u3057\u3066\u3001\u4e00\u5b9a\u57fa\u6e96\u306b\u3088\u3063\u3066\u8a55<\/p>\n<p>\u4fa1\u3057\u305f\u984d\u3001\u3064\u307e\u308a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u56de\u306f\u3001\u90fd\u5e02\u8a08\u753b\u7a0e\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3044\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u3000\u5e73\u4e95<\/p>\n<p><a href=\"http:\/\/honka-blog.jp\/tokyo\/wp-content\/uploads\/2015\/04\/400c989516e6c679f2a95c32a77bc904.jpg\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-5295\" alt=\"\u5e73\u4e95\" src=\"http:\/\/honka-blog.jp\/tokyo\/wp-content\/uploads\/2015\/04\/400c989516e6c679f2a95c32a77bc904.jpg\" width=\"600\" height=\"450\" srcset=\"http:\/\/honka-blog.jp\/tokyo\/wp-content\/uploads\/2015\/04\/400c989516e6c679f2a95c32a77bc904.jpg 600w, http:\/\/honka-blog.jp\/tokyo\/wp-content\/uploads\/2015\/04\/400c989516e6c679f2a95c32a77bc904-300x225.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<div>\n<div>\n<article itemprop=\"blogPost\" itemscope=\"itemscope\" itemtype=\"http:\/\/schema.org\/BlogPosting\">\n<div>\n<div itemprop=\"text\">\n<p><span style=\"color: #ff00ff;\">\u2606\u2605\u2606\u8328\u57ce\u770c\u9f8d\u30f6\u5d0e\u5e02\u30e2\u30c7\u30eb\u30cf\u30a6\u30b9\u30aa\u30fc\u30d7\u30f3\u306e\u304a\u77e5\u3089\u305b\u2606\u2605\u2606<\/span><\/p>\n<p>\u300a \u4e88\u7d04\u30fb\u304a\u554f\u3044\u5408\u308f\u305b\u5148 \u300b<\/p>\n<p>2015\u5e745\u67089\u65e5<span style=\"color: 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