{"id":6604,"date":"2021-12-28T18:30:46","date_gmt":"2021-12-28T09:30:46","guid":{"rendered":"https:\/\/fpbank.co.jp\/column\/?p=6604"},"modified":"2026-04-13T16:47:17","modified_gmt":"2026-04-13T07:47:17","slug":"jutaku-mortgage-deduction-annual-income","status":"publish","type":"post","link":"https:\/\/fpbank.co.jp\/column\/jutaku-mortgage-deduction-annual-income","title":{"rendered":"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3044\u304f\u3089\u623b\u308b\uff1f\u5e74\u53ce\u3060\u3051\u3067\u306f\u6c7a\u307e\u3089\u306a\u3044\u63a7\u9664\u984d\u306e\u4ed5\u7d44\u307f\u3092FP\u304c\u89e3\u8aac"},"content":{"rendered":"<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u3064\u3044\u3066\u8abf\u3079\u308b\u3068\u3001\u300c\u3044\u304f\u3089\u623b\u308b\u306e\u304b\uff1f\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u3088\u304f\u76ee\u306b\u3057\u307e\u3059\u3002<span><br \/>\n<\/span>\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u305f\u3070\u304b\u308a\u306e\u65b9\u3084\u3001\u521d\u3081\u3066\u78ba\u5b9a\u7533\u544a\u3092\u8fce\u3048\u308b\u65b9\u306b\u3068\u3063\u3066\u306f\u3001\u5b9f\u969b\u306b\u3069\u306e\u304f\u3089\u3044\u63a7\u9664\u3055\u308c\u308b\u306e\u304b\u304c\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3057\u3087\u3046\u3002<br \/>\n\u3057\u304b\u3057\u5b9f\u969b\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u5e74\u53ce\u3084\u4f4f\u5b85\u4fa1\u683c\u3060\u3051\u3067\u5358\u7d14\u306b\u6c7a\u307e\u308b\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<span><br \/>\n<\/span>\u540c\u3058\u91d1\u984d\u306e\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u63a7\u9664\u984d\u304c\u4eba\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308b\u30b1\u30fc\u30b9\u306f\u73cd\u3057\u304f\u306a\u304f\u3001\u60f3\u5b9a\u3057\u3066\u3044\u305f\u91d1\u984d\u3088\u308a\u5c11\u306a\u304f\u611f\u3058\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\n\u7279\u306b\u4f4f\u5b85\u53d6\u5f97\u306e\u521d\u5e74\u5ea6\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u306f\u306a\u304f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u7533\u544a\u76f4\u524d\u306b\u306a\u3063\u3066\u614c\u3066\u3066\u5236\u5ea6\u3092\u8abf\u3079\u308b\u65b9\u3082\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002<span><br \/>\n<\/span>\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5927\u5207\u306a\u306e\u306f\u3001\u300c\u3044\u304f\u3089\u623b\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u7d50\u679c\u3060\u3051\u3092\u898b\u308b\u3053\u3068\u3067\u306f\u306a\u304f\u3001\u63a7\u9664\u984d\u304c\u3069\u306e\u3088\u3046\u306b\u6c7a\u307e\u308b\u4ed5\u7d44\u307f\u304b\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3067\u3069\u306e\u304f\u3089\u3044\u7a0e\u984d\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u304b\u3092\u6574\u7406\u3057\u306a\u304c\u3089\u3001\u63a7\u9664\u984d\u304c\u5909\u308f\u308b\u7406\u7531\u3084\u8003\u3048\u65b9\u3092\u9806\u3092\u8ffd\u3063\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<span><br \/>\n<\/span>\u91d1\u984d\u306e\u5927\u5c0f\u306b\u632f\u308a\u56de\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u81ea\u5206\u306e\u6761\u4ef6\u3067\u306f\u3069\u3046\u50cd\u304f\u5236\u5ea6\u306a\u306e\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u5b89\u5fc3\u3057\u3066\u7533\u544a\u6e96\u5099\u3092\u9032\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u306f\u305a\u3067\u3059\u3002<br \/>\n\u307e\u305a\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u304b\u3089\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#1\">1.\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u300c\u3044\u304f\u3089\u623b\u308b\u304b\u300d\u306f\u30ed\u30fc\u30f3\u6b8b\u9ad8\u3060\u3051\u3067\u306f\u6c7a\u307e\u3089\u306a\u3044<\/a><\/li><li><a href=\"#2\">2.\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u57fa\u672c\u69cb\u9020<\/a><\/li><li><a href=\"#33\">3.\u63a7\u9664\u984d\u304c\u5909\u308f\u308b3\u3064\u306e\u7406\u7531<\/a><ul><li><a href=\"#3-1\">3-1.\u7d0d\u7a0e\u984d\u306b\u3088\u308b\u5236\u9650<\/a><\/li><li><a href=\"#3-2\">3-2.\u5236\u5ea6\u6761\u4ef6\u306b\u3088\u308b\u5236\u9650<\/a><\/li><li><a href=\"#3-3\">3-3.\u540d\u7fa9\u3084\u5171\u50cd\u304d\u306e\u9055\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#4\">4.\u30b1\u30fc\u30b9\u5225\u3000\u63a7\u9664\u306e\u8003\u3048\u65b9<\/a><ul><li><a href=\"#4-1\">4-1.\u5358\u8eab\u30fb\u5358\u72ec\u540d\u7fa9\u306e\u5834\u5408<\/a><\/li><li><a href=\"#4-2\">4-2.\u5171\u50cd\u304d\u4e16\u5e2f\u306e\u5834\u5408<\/a><\/li><li><a href=\"#4-3\">4-3.\u5bb6\u5ead\u3054\u3068\u306e\u6761\u4ef6\u3067\u7d50\u679c\u306f\u5909\u308f\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#5\">5.\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306f\u300c\u76ee\u5b89\u300d\u3068\u3057\u3066\u898b\u308b<\/a><\/li><li><a href=\"#6\">6.\u521d\u5e74\u5ea6\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/a><\/li><li><a href=\"#7FP\">7.FP\u306e\u8996\u70b9\uff1a\u63a7\u9664\u984d\u3088\u308a\u5927\u5207\u306a\u3053\u3068<\/a><\/li><li><a href=\"#8\">8.\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\"><strong>1.\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u300c\u3044\u304f\u3089\u623b\u308b\u304b\u300d\u306f\u30ed\u30fc\u30f3\u6b8b\u9ad8\u3060\u3051\u3067\u306f\u6c7a\u307e\u3089\u306a\u3044<\/strong><\/span><\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u5e74\u53ce\u304c\u9ad8\u3044\u307b\u3069\u591a\u304f\u53d7\u3051\u3089\u308c\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u5b9f\u969b\u306e\u63a7\u9664\u984d\u306f\u5e74\u53ce\u3060\u3051\u3067\u306f\u6c7a\u307e\u3089\u305a\u3001\u8907\u6570\u306e\u6761\u4ef6\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li class=\"attention a-1\"><strong>\u30fb\u5e74\u672b\u6642\u70b9\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8<\/strong><br \/>\n<strong><br \/>\n\u30fb\u305d\u306e\u5e74\u306b\u7d0d\u3081\u308b\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u984d<\/strong><br \/>\n<strong><br \/>\n\u30fb\u30ed\u30fc\u30f3\u306e\u540d\u7fa9\u3084\u4e0d\u52d5\u7523\u306e\u6301\u5206\u5272\u5408<br \/>\n\u3000\uff08\u30ed\u30fc\u30f3\u540d\u7fa9\u304c\u5358\u72ec\u304b\u9023\u5e2f\u50b5\u52d9\u30fb\u30da\u30a2\u30ed\u30fc\u30f3\u304b\uff09<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span class=\"f-marker-w\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u5e74\u672b\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306e0.7%\u3092\u4e0a\u9650\u306b\u3001\u6700\u957713\u5e74\u306b\u308f\u305f\u308a\u8a08\u7b97\u3055\u308c\u305f\u63a7\u9664\u984d\u3092\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304b\u3089\u5dee\u3057\u5f15\u304f\u5236\u5ea6\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p>\u3000\u3057\u304b\u3057\u3001\u3044\u304f\u3089\u63a7\u9664\u53ef\u80fd\u984d\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u5e74\u306b\u7d0d\u3081\u3066\u3044\u308b\u7a0e\u91d1\u306e\u984d\u3092\u8d85\u3048\u3066\u5dee\u3057\u5f15\u304f\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u3053\u306e\u70b9\u304c\u3001\u300c\u601d\u3063\u3066\u3044\u305f\u3088\u308a\u623b\u3089\u306a\u3044\u300d\u3068\u611f\u3058\u308b\u6700\u5927\u306e\u7406\u7531\u3067\u3059\u3002<br \/>\n\u3000\u4f8b\u3048\u3070\u3001\u540c\u3058\u4f4f\u5b85\u4fa1\u683c\u30fb\u540c\u3058\u30ed\u30fc\u30f3\u6b8b\u9ad8\u3067\u3082\u3001\u6240\u5f97\u7a0e\u984d\u304c\u5c11\u306a\u3044\u5834\u5408\u306b\u306f\u63a7\u9664\u53ef\u80fd\u984d\u3092\u3059\u3079\u3066\u4f7f\u3044\u5207\u308c\u307e\u305b\u3093\u3002<span><br \/>\n<\/span>\u9006\u306b\u3001\u5e74\u53ce\u304c\u305d\u308c\u307b\u3069\u9ad8\u304f\u306a\u304f\u3066\u3082\u3001\u7a0e\u984d\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u5408\u3048\u3070\u63a7\u9664\u3092\u5341\u5206\u306b\u6d3b\u304b\u305b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u300c\u4f4f\u5b85\u4fa1\u683c\u304c\u9ad8\u3044\u307b\u3069\u5f97\u3092\u3059\u308b\u5236\u5ea6\u300d\u3067\u3082\u3001\u300c\u5e74\u53ce\u304c\u9ad8\u3044\u307b\u3069\u6709\u5229\u306a\u5236\u5ea6\u300d\u3067\u3082\u306a\u304f\u3001<span><br \/>\n<\/span>\u305d\u306e\u4eba\u306e\u7a0e\u984d\u3068\u30ed\u30fc\u30f3\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u63a7\u9664\u984d\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u91d1\u984d\u3060\u3051\u3092\u898b\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5236\u5ea6\u304c\u3069\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3067\u50cd\u3044\u3066\u3044\u308b\u306e\u304b\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2.\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u57fa\u672c\u69cb\u9020<\/span><\/h2>\n<p><span class=\"f-marker-w\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u5e74\u672b\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306e<span>0.7%<\/span>\u3092\u4e0a\u9650\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u305f\u91d1\u984d\u3092\u3001\u6700\u9577<span>13<\/span>\u5e74\u306b\u308f\u305f\u308a\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304b\u3089\u5dee\u3057\u5f15\u304f\u5236\u5ea6\u3067\u3059\u3002<\/span><\/p>\n<p>\u3053\u3053\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u306e\u306f\u3001\u3053\u306e\u5236\u5ea6\u304c<strong>\u300c\u7a0e\u984d\u63a7\u9664\u300d<\/strong>\u3067\u3042\u308b\u70b9\u3067\u3059\u3002<span><br \/>\n<\/span>\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u63a7\u9664\u3068\u306f\u7570\u306a\u308a\u3001\u8a08\u7b97\u3055\u308c\u305f\u7a0e\u984d\u305d\u306e\u3082\u306e\u3092\u76f4\u63a5\u6e1b\u3089\u3059\u4ed5\u7d44\u307f\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306a\u63a7\u9664\uff08\u533b\u7642\u8cbb\u63a7\u9664\u3084\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\uff09\u306f\u3001\u307e\u305a\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304d\u3001\u305d\u306e\u5f8c\u306b\u7a0e\u7387\u3092\u639b\u3051\u3066\u7a0e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<span><br \/>\n<\/span>\u4e00\u65b9\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u305d\u306e\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u305f\u5f8c\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u300c\u7a0e\u91d1\u8a08\u7b97\u306e\u6700\u5f8c\u306e\u6bb5\u968e\u3067\u4f7f\u308f\u308c\u308b\u5236\u5ea6\u300d\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<strong>\u3044\u304f\u3089\u8a08\u7b97\u4e0a\u3067\u63a7\u9664\u53ef\u80fd\u984d\u304c\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u5e74\u306b\u7d0d\u3081\u308b\u7a0e\u984d\u4ee5\u4e0a\u306b\u5dee\u3057\u5f15\u304f\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><span><br \/>\n<\/span>\u3053\u3053\u304c\u5236\u5ea6\u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u6700\u3082\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u984d\u304c\u60f3\u5b9a\u3088\u308a\u5c11\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u306e\u591a\u304f\u306f\u3001\u30ed\u30fc\u30f3\u6b8b\u9ad8\u3067\u306f\u306a\u304f\u300c\u7a0e\u984d\u5074\u306e\u4e0a\u9650\u300d\u306b\u3088\u3063\u3066\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6240\u5f97\u7a0e\u3067\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u5206\u306f\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u304b\u3089\u3082\u63a7\u9664\u3055\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u4e0a\u9650\u306f\u524d\u5e74\u8ab2\u7a0e\u6240\u5f97\u306e<span>5%<\/span>\u304b\u3064\u6700\u9ad8<span>9<\/span>\u4e07<span>7,500<\/span>\u5186\u307e\u3067\u3068\u306a\u308a\u307e\u3059\uff08\u5730\u65b9\u7a0e\u6cd5\u9644\u5247\u7b2c<span>5<\/span>\u6761\u306e<span>4<\/span>\uff09\u3002<span><br \/>\n<\/span>\u3053\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3068\u306e\u5dee\u304c\u751f\u3058\u308b\u7406\u7531\u3084\u3001\u60f3\u5b9a\u3088\u308a\u63a7\u9664\u984d\u304c\u5c11\u306a\u3044\u3068\u611f\u3058\u308b\u80cc\u666f\u3092\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5236\u5ea6\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u306e\u56fd\u7a0e\u5e81\u306e\u6848\u5185\u3067\u3082\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1211-1.htm\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/fpbank.co.jp\/column\/wp-content\/uploads\/2020\/06\/75cfe17821adee060ac0c7147fc3ad4e.jpg\" alt=\"\u56fd\u7a0e\u5e81\u30de\u30fc\u30af\" width=\"224\" height=\"42\" class=\"size-full wp-image-9486 alignleft\" \/><\/a><\/p>\n<p>\u56fd\u7a0e\u5e81\uff1a\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/p>\n<h2><span id=\"33\"><strong>3.\u63a7\u9664\u984d\u304c\u5909\u308f\u308b<span>3<\/span>\u3064\u306e\u7406\u7531<\/strong><\/span><\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u91d1\u984d\u304c\u4eba\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u306e\u306f\u3001\u5236\u5ea6\u4e0a\u3044\u304f\u3064\u304b\u306e\u6761\u4ef6\u306b\u3088\u3063\u3066\u5236\u9650\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<span><br \/>\n<\/span>\u3053\u3053\u3067\u306f\u7279\u306b\u5f71\u97ff\u306e\u5927\u304d\u3044<span>3<\/span>\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-1\">3-1.\u7d0d\u7a0e\u984d\u306b\u3088\u308b\u5236\u9650<\/span><\/h3>\n<p>\u6700\u3082\u5f71\u97ff\u304c\u5927\u304d\u3044\u306e\u304c\u3001\u305d\u306e\u5e74\u306b\u7d0d\u3081\u3066\u3044\u308b\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u984d\u3067\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u7a0e\u984d\u63a7\u9664\u306e\u305f\u3081\u3001\u5dee\u3057\u5f15\u3051\u308b\u306e\u306f\u7d0d\u7a0e\u984d\u306e\u7bc4\u56f2\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002<span><br \/>\n<\/span>\u3082\u3057\u7a0e\u984d\u304c\u5c11\u306a\u3051\u308c\u3070\u3001\u8a08\u7b97\u4e0a\u306e\u63a7\u9664\u53ef\u80fd\u984d\u304c\u3042\u3063\u3066\u3082\u4f7f\u3044\u5207\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u73fe\u8c61\u306f\u7279\u5225\u306a\u30b1\u30fc\u30b9\u3067\u306f\u306a\u304f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u591a\u304f\u306e\u65b9\u306b\u8d77\u3053\u308a\u5f97\u308b\u3082\u306e\u3067\u3059\u3002<span><br \/>\n<\/span>\u300c\u6b8b\u9ad8\u306f\u591a\u3044\u306e\u306b\u63a7\u9664\u304c\u5c11\u306a\u3044\u300d\u3068\u611f\u3058\u308b\u5834\u5408\u3001\u591a\u304f\u306f\u3053\u306e\u7a0e\u984d\u5236\u9650\u304c\u539f\u56e0\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a\u6240\u5f97\u7a0e\u306e\u57fa\u672c\u7684\u306a\u8a08\u7b97\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u306e\u56fd\u7a0e\u5e81\u306e\u8aac\u660e\u3067\u3082\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1000.htm\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/fpbank.co.jp\/column\/wp-content\/uploads\/2020\/06\/75cfe17821adee060ac0c7147fc3ad4e.jpg\" alt=\"\u56fd\u7a0e\u5e81\u30de\u30fc\u30af\" width=\"224\" height=\"42\" class=\"size-full wp-image-9486 alignleft\" \/><\/a><\/p>\n<p>\u56fd\u7a0e\u5e81\uff1a\u6240\u5f97\u7a0e\u306e\u4ed5\u7d44\u307f<\/p>\n<h3><span id=\"3-2\"><strong><span>3-2.<\/span>\u5236\u5ea6\u6761\u4ef6\u306b\u3088\u308b\u5236\u9650<\/strong><\/span><\/h3>\n<p>\u4f4f\u5b85\u306e\u7a2e\u985e\u3084\u6027\u80fd\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u5236\u5ea6\u4e0a\u306e\u6761\u4ef6\u3084\u4e0a\u9650\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<span><br \/>\n<\/span>\u307e\u305f\u3001\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5236\u5ea6\u5185\u5bb9\u304c\u5909\u66f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u7d30\u304b\u306a\u6570\u5024\u3088\u308a\u3082\u3001\u300c\u5236\u5ea6\u306b\u306f\u6761\u4ef6\u304c\u3042\u308a\u3001\u8ab0\u3067\u3082\u540c\u3058\u8a08\u7b97\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u300d\u3068\u3044\u3046\u7406\u89e3\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\n\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u6761\u4ef6\u306f\u5236\u5ea6\u6539\u6b63\u306b\u3088\u308a\u5909\u66f4\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-3\"><strong><span>3-3.<\/span>\u540d\u7fa9\u3084\u5171\u50cd\u304d\u306e\u9055\u3044<\/strong><\/span><\/h3>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5358\u72ec\u540d\u7fa9\u3067\u7d44\u3093\u3067\u3044\u308b\u5834\u5408\u3001\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u540d\u7fa9\u4eba\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<span><br \/>\n<\/span>\u4e00\u65b9\u3001\u5171\u50cd\u304d\u3067\u30ed\u30fc\u30f3\u3092\u5206\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u984d\u306b\u5fdc\u3058\u3066\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5171\u50cd\u304d\u3060\u304b\u3089\u5fc5\u305a\u6709\u5229\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<span><br \/>\n<\/span>\u50cd\u304d\u65b9\u306e\u5909\u5316\u3084\u6240\u5f97\u306e\u5909\u52d5\u306b\u3088\u3063\u3066\u3001\u63a7\u9664\u306e\u53d7\u3051\u65b9\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u5358\u7d14\u306a\u6761\u4ef6\u3060\u3051\u3067\u5224\u65ad\u3059\u308b\u5236\u5ea6\u3067\u306f\u306a\u304f\u3001\u7a0e\u984d\u30fb\u50cd\u304d\u65b9\u30fb\u30ed\u30fc\u30f3\u8a2d\u8a08\u306a\u3069\u304c\u7d44\u307f\u5408\u308f\u3055\u3063\u3066\u7d50\u679c\u304c\u6c7a\u307e\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/fpbank.co.jp\/column\/wp-content\/uploads\/2021\/12\/0c327627ad3e33c171cce9a2631941c4-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" class=\"aligncenter wp-image-9546 size-medium\" srcset=\"https:\/\/fpbank.co.jp\/column\/wp-content\/uploads\/2021\/12\/0c327627ad3e33c171cce9a2631941c4-300x200.jpg 300w, https:\/\/fpbank.co.jp\/column\/wp-content\/uploads\/2021\/12\/0c327627ad3e33c171cce9a2631941c4.jpg 640w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<h2><span id=\"4\"><strong>4.\u30b1\u30fc\u30b9\u5225\u3000\u63a7\u9664\u306e\u8003\u3048\u65b9<\/strong><\/span><\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u984d\u306f\u3001\u500b\u5225\u306e\u6761\u4ef6\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<span><br \/>\n<\/span>\u3053\u3053\u3067\u306f\u3001\u3088\u304f\u898b\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3054\u3068\u306b\u8003\u3048\u65b9\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-1\"><strong>4-1.\u5358\u8eab\u30fb\u5358\u72ec\u540d\u7fa9\u306e\u5834\u5408<\/strong><\/span><\/h3>\n<p>\u5358\u8eab\u3067\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3084\u3001\u4e16\u5e2f\u3067\u3082\u4e00\u4eba\u306e\u540d\u7fa9\u3067\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u5834\u5408\u306f\u3001\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u304c\u6bd4\u8f03\u7684\u30b7\u30f3\u30d7\u30eb\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<br \/>\n\u63a7\u9664\u306f\u540d\u7fa9\u4eba\u306e\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u7bc4\u56f2\u3067\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u7a0e\u984d\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u305d\u306e\u307e\u307e\u7d50\u679c\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002<span><br \/>\n<\/span>\u8fd4\u6e08\u304c\u9032\u307f\u30ed\u30fc\u30f3\u6b8b\u9ad8\u304c\u6e1b\u3063\u3066\u3044\u304f\u3068\u3001\u305d\u308c\u306b\u4f34\u3063\u3066\u63a7\u9664\u984d\u3082\u5f90\u3005\u306b\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u50cd\u304d\u65b9\u3084\u6240\u5f97\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u63a7\u9664\u306e\u898b\u901a\u3057\u3082\u7acb\u3066\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u8ee2\u8077\u3084\u53ce\u5165\u5909\u52d5\u304c\u3042\u308b\u5834\u5408\u306f\u63a7\u9664\u306e\u53d7\u3051\u65b9\u3082\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-2\"><strong>4-2.\u5171\u50cd\u304d\u4e16\u5e2f\u306e\u5834\u5408<\/strong><\/span><\/h3>\n<p>\u5171\u50cd\u304d\u4e16\u5e2f\u3067\u306f\u3001\u30ed\u30fc\u30f3\u306e\u6301\u5206\u3084\u8fd4\u6e08\u8ca0\u62c5\u306b\u5fdc\u3058\u3066\u3001\u305d\u308c\u305e\u308c\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u984d\u304c\u63a7\u9664\u306e\u4e0a\u9650\u3068\u306a\u308b\u305f\u3081\u3001\u5358\u7d14\u306b\u300c\u4e8c\u4eba\u5206\u3042\u308b\u304b\u3089\u6709\u5229\u300d\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<span><br \/>\n<\/span>\u4f8b\u3048\u3070\u3001\u51fa\u7523\u30fb\u80b2\u4f11\u30fb\u8ee2\u8077\u306a\u3069\u3067\u4e00\u6642\u7684\u306b\u6240\u5f97\u304c\u4e0b\u304c\u308b\u3068\u3001\u305d\u306e\u671f\u9593\u306f\u63a7\u9664\u3092\u5341\u5206\u306b\u4f7f\u3044\u5207\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5c06\u6765\u7684\u306b\u50cd\u304d\u65b9\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5909\u5316\u3082\u898b\u636e\u3048\u3066\u30ed\u30fc\u30f3\u8a2d\u8a08\u3092\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-3\"><strong>4-3.\u5bb6\u5ead\u3054\u3068\u306e\u6761\u4ef6\u3067\u7d50\u679c\u306f\u5909\u308f\u308b<\/strong><\/span><\/h3>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u3069\u306e\u30b1\u30fc\u30b9\u304c\u6b63\u3057\u3044\u3068\u3044\u3046\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<span><br \/>\n<\/span>\u5358\u72ec\u540d\u7fa9\u306b\u3082\u5171\u50cd\u304d\u306b\u3082\u3001\u305d\u308c\u305e\u308c\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u91cd\u8981\u306a\u306e\u306f\u3001\u300c\u3069\u306e\u5f62\u304c\u5f97\u304b\u300d\u3067\u306f\u306a\u304f\u3001\u5bb6\u5ead\u306e\u53ce\u5165\u72b6\u6cc1\u3084\u5c06\u6765\u306e\u50cd\u304d\u65b9\u306b\u5408\u3063\u305f\u8a2d\u8a08\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002<\/strong><\/p>\n<h2><span id=\"5\"><strong>5.\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306f\u300c\u76ee\u5b89\u300d\u3068\u3057\u3066\u898b\u308b<\/strong><\/span><\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u8abf\u3079\u308b\u3068\u3001\u5177\u4f53\u7684\u306a\u91d1\u984d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u898b\u304b\u3051\u308b\u3053\u3068\u304c\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<span><br \/>\n<\/span>\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u6570\u5024\u306f\u3042\u304f\u307e\u3067\u76ee\u5b89\u3067\u3059\u3002<br \/>\n\u5b9f\u969b\u306e\u63a7\u9664\u984d\u306f\u3001<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><strong>\u6240\u5f97\u7a0e\u984d\u306e\u5909\u5316<\/strong><\/li>\n<li><strong>\u50cd\u304d\u65b9\u306e\u5909\u52d5<\/strong><\/li>\n<li><strong>\u5236\u5ea6\u6761\u4ef6\u306e\u5909\u66f4<\/strong><\/li>\n<\/ul>\n<p>\u306a\u3069\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u8a66\u7b97\u901a\u308a\u306e\u91d1\u984d\u306b\u306a\u3089\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5236\u5ea6\u4e0a\u306f\u81ea\u7136\u306a\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u300c\u5fc5\u305a\u3053\u306e\u91d1\u984d\u304c\u623b\u308b\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3067\u306f\u306a\u304f\u3001\u7a0e\u984d\u306e\u7bc4\u56f2\u5185\u3067\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<span><br \/>\n<\/span>\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u898b\u308b\u969b\u306f\u3001\u91d1\u984d\u305d\u306e\u3082\u306e\u3088\u308a\u3082\u300c\u3069\u306e\u6761\u4ef6\u3067\u5909\u308f\u308b\u304b\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\n\u3053\u306e\u8996\u70b9\u3092\u6301\u3064\u3060\u3051\u3067\u3001\u60f3\u5b9a\u3068\u306e\u5dee\u306b\u6238\u60d1\u3046\u3053\u3068\u304c\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<span>\u00a0<\/span><\/p>\n<h2><span id=\"6\"><strong>6.\u521d\u5e74\u5ea6\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/strong><\/span><\/h2>\n<p><strong>\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u521d\u5e74\u5ea6\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<br \/>\n\u5fc5\u305a\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u7533\u544a\u306b\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\uff08\u6b8b\u9ad8\u8a3c\u660e\u66f8\uff09\u3084\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306a\u3069\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\uff08\u539f\u5247\u3068\u3057\u3066\u5fc5\u8981\u3067\u3059\u304c\u3001\u6761\u4ef6\u306b\u3088\u3063\u3066\u306f\u7701\u7565\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\uff09<span><br \/>\n<\/span>\u5fc5\u8981\u66f8\u985e\u3084\u624b\u7d9a\u304d\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u6848\u5185\u3067\u3082\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1211-1.htm\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/fpbank.co.jp\/column\/wp-content\/uploads\/2020\/06\/75cfe17821adee060ac0c7147fc3ad4e.jpg\" alt=\"\u56fd\u7a0e\u5e81\u30de\u30fc\u30af\" width=\"224\" height=\"42\" class=\"size-full wp-image-9486 alignleft\" \/><\/a><\/p>\n<p>\u56fd\u7a0e\u5e81\uff1a\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/p>\n<p><span>2<\/span>\u5e74\u76ee\u4ee5\u964d\u306f\u3001\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u3067\u624b\u7d9a\u304d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u81ea\u55b6\u696d\u8005\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306a\u3069\u7d66\u4e0e\u6240\u5f97\u8005\u4ee5\u5916\u306e\u65b9\u306f\u3001<span>2<\/span>\u5e74\u76ee\u4ee5\u964d\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7533\u544a\u671f\u9650\u76f4\u524d\u306b\u614c\u3066\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u66f8\u985e\u306f\u65e9\u3081\u306b\u6e96\u5099\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<span>\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/fpbank.co.jp\/column\/wp-content\/uploads\/2021\/12\/03c6212b8aa28289c0a27baba1dc784f-300x224.jpg\" alt=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u78ba\u5b9a\u7533\u544a\" width=\"300\" height=\"224\" class=\"aligncenter wp-image-9549 size-medium\" srcset=\"https:\/\/fpbank.co.jp\/column\/wp-content\/uploads\/2021\/12\/03c6212b8aa28289c0a27baba1dc784f-300x224.jpg 300w, https:\/\/fpbank.co.jp\/column\/wp-content\/uploads\/2021\/12\/03c6212b8aa28289c0a27baba1dc784f.jpg 640w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<h2><span id=\"7FP\"><strong><span>7.FP<\/span>\u306e\u8996\u70b9\uff1a\u63a7\u9664\u984d\u3088\u308a\u5927\u5207\u306a\u3053\u3068<\/strong><\/span><\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u8003\u3048\u308b\u969b\u3001\u591a\u304f\u306e\u65b9\u304c\u300c\u3044\u304f\u3089\u623b\u308b\u304b\u300d\u306b\u6ce8\u76ee\u3057\u307e\u3059\u3002<span><br \/>\n<\/span>\u3057\u304b\u3057\u5b9f\u969b\u306e\u5bb6\u8a08\u8a2d\u8a08\u3067\u306f\u3001\u63a7\u9664\u984d\u306e\u5927\u5c0f\u306f\u3042\u307e\u308a\u91cd\u8981\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u4f4f\u5b85\u30ed\u30fc\u30f3\u306f\u9577\u671f\u9593\u306b\u308f\u305f\u308b\u652f\u51fa\u3067\u3042\u308a\u3001\u63a7\u9664\u671f\u9593\u304c\u7d42\u4e86\u3057\u305f<br \/>\n\u5f8c\u3082\u8fd4\u6e08\u306f\u7d9a\u304d\u307e\u3059\u3002<br \/>\n<span><\/span>\u305d\u306e\u305f\u3081\u3001\u672c\u5f53\u306b\u5927\u5207\u306a\u306e\u306f\u3001<\/p>\n<div class=\"attention a-1\">\n<ul style=\"list-style-type: disc;\">\n<li>\u8fd4\u6e08\u304c\u7121\u7406\u306a\u304f\u7d9a\u304f\u304b<\/li>\n<li>\u5c06\u6765\u306e\u6559\u80b2\u8cbb\u3084\u8001\u5f8c\u8cc7\u91d1\u306b\u5f71\u97ff\u3057\u306a\u3044\u304b<\/li>\n<li>\u53ce\u5165\u304c\u5909\u52d5\u3057\u305f\u5834\u5408\u3067\u3082\u5bb6\u8a08\u304c\u5b89\u5b9a\u3059\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u3044\u3063\u305f\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u984d\u3092\u6700\u5927\u5316\u3059\u308b\u3053\u3068\u3060\u3051\u3092\u76ee\u7684\u306b\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u8fd4\u6e08\u8ca0\u62c5\u3084\u5bb6\u8a08\u30d0\u30e9\u30f3\u30b9\u3092\u898b\u8aa4\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3042\u304f\u307e\u3067\u300c\u5bb6\u8a08\u3092\u652f\u3048\u308b\u5236\u5ea6\u306e\u4e00\u3064\u300d\u3067\u3042\u308a\u3001\u5bb6\u8a08\u5168\u4f53\u306e\u8a2d\u8a08\u306e\u4e2d\u3067\u7121\u7406\u306a\u304f\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3053\u306e\u8996\u70b9\u3067\u5236\u5ea6\u3092\u6349\u3048\u308b\u3053\u3068\u3067\u3001\u91d1\u984d\u306b\u632f\u308a\u56de\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u5b89\u5fc3\u3057\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u3068\u5411\u304d\u5408\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span id=\"8\"><strong>8.\u307e\u3068\u3081<\/strong><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/fpbank.co.jp\/column\/wp-content\/uploads\/2021\/12\/c7887a92414f854a9067849a51b9bb02-300x225.jpg\" alt=\"\u30b3\u30e9\u30e0\u306e\u307e\u3068\u3081\" width=\"300\" height=\"225\" class=\"aligncenter wp-image-9547 size-medium\" srcset=\"https:\/\/fpbank.co.jp\/column\/wp-content\/uploads\/2021\/12\/c7887a92414f854a9067849a51b9bb02-300x225.jpg 300w, https:\/\/fpbank.co.jp\/column\/wp-content\/uploads\/2021\/12\/c7887a92414f854a9067849a51b9bb02.jpg 640w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u5e74\u53ce\u3060\u3051\u3067\u5224\u65ad\u3067\u304d\u308b\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u5e74\u672b\u30ed\u30fc\u30f3\u6b8b\u9ad8<\/li>\n<li>\u7d0d\u7a0e\u984d<\/li>\n<li>\u540d\u7fa9\u3084\u6301\u5206<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u6761\u4ef6\u306b\u3088\u3063\u3066\u3001\u5b9f\u969b\u306e\u63a7\u9664\u984d\u306f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u3044\u304f\u3089\u623b\u308b\u304b\u300d\u3060\u3051\u3092\u898b\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u81ea\u5206\u306e\u6761\u4ef6\u3067\u306f\u3069\u306e\u3088\u3046\u306b\u5236\u5ea6\u304c\u50cd\u304f\u306e\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3001\u5b89\u5fc3\u3057\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u6d3b\u7528\u3059\u308b\u7b2c\u4e00\u6b69\u3067\u3059\u3002<br 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