{"id":778,"date":"2019-08-09T18:54:49","date_gmt":"2019-08-09T09:54:49","guid":{"rendered":"https:\/\/fpbank.co.jp\/?post_type=column&#038;p=778"},"modified":"2022-07-25T19:01:34","modified_gmt":"2022-07-25T10:01:34","slug":"tax-exemption-of-education-funding","status":"publish","type":"post","link":"https:\/\/fpbank.co.jp\/column\/tax-exemption-of-education-funding","title":{"rendered":"\u30102022\u5e74\u6700\u65b0\u7248\u3011\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u3092\u73fe\u5f79FP\u304c\u89e3\u8aac"},"content":{"rendered":"\r\n<p>\u6559\u80b2\u8cc7\u91d1\u306e\u8ca0\u62c5\u306f\u3068\u3066\u3082\u5927\u304d\u3044\u306e\u3067\u3001\u3082\u3057\u3054\u4e21\u89aa\u306e\u300c\u30dd\u30b1\u30c3\u30c8\u300d\u304c\u5927\u304d\u3051\u308c\u3070\u6069\u6075\u306f\u6700\u5927\u9650\u306b\u53d7\u3051\u3066\u304a\u304d\u305f\u3044\u3067\u3059\u306d\u30022019\u5e743\u6708\u672b\u307e\u3067\u3068\u3055\u308c\u3066\u3044\u305f\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u304c2\u5e74\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f46\u3057\u53b3\u3057\u3044\u6761\u4ef6\u3082\u52a0\u308f\u308a\u307e\u3057\u305f\u306e\u3067\u3001\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\uff11\uff0e\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u306e\u53d7\u53d6\u65b9\u6cd5<\/a><ul><li><a href=\"#i-2\">\uff08\uff11\uff09\u300c\u90fd\u5ea6\u300d\u8d08\u4e0e<\/a><\/li><li><a href=\"#i-3\">\uff08\uff12\uff09\u300c\u4e00\u62ec\u300d\u8d08\u4e0e<\/a><\/li><\/ul><\/li><li><a href=\"#i-4\">\uff12\uff0e\u3010\u6539\u6b63\u3011\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u5229\u7528\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\uff14\u3064<\/a><ul><li><a href=\"#1000\">\uff08\uff11\uff09\u53d7\u8d08\u8005\u306e\u6240\u5f97\u304c1000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u3068\u5bfe\u8c61\u5916<\/a><\/li><li><a href=\"#3\">\uff08\uff12\uff09\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u304b\u30893\u5e74\u4ee5\u5185\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u6b8b\u91d1\u3092\u8ca1\u7523\u306b\u8db3\u3057\u623b\u3057<\/a><\/li><li><a href=\"#23\">\uff08\uff13\uff0923\u6b73\u4ee5\u4e0a\u306e\u7fd2\u3044\u4e8b\u306b\u5bfe\u3059\u308b\u8cbb\u7528\u306f\u5bfe\u8c61\u5916<\/a><\/li><li><a href=\"#30\">\uff08\uff14\uff0930\u6b73\u306b\u306a\u3063\u3066\u3082\u5b66\u6821\u306b\u5728\u5b66\u3057\u3066\u3044\u305f\u3089\u975e\u8ab2\u7a0e\u304c\u7d99\u7d9a<\/a><\/li><\/ul><\/li><li><a href=\"#i-5\">\uff13\uff0e\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\"><strong>\uff11\uff0e\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u306e\u53d7\u53d6\u65b9\u6cd5<\/strong><\/span><\/h2>\r\n<h3><span id=\"i-2\">\uff08\uff11\uff09\u300c\u90fd\u5ea6\u300d\u8d08\u4e0e<\/span><\/h3>\r\n<p>\u4f8b\u3048\u3070\u3001\u5927\u5b66\u5165\u5b66\u6642\u306b\u5165\u5b66\u91d1\u3084\u6388\u696d\u6599\u306a\u3069\u306e\u8cbb\u7528\u3092\u7956\u7236\u6bcd\u306b\u8ca0\u62c5\u3057\u305f\u3082\u3089\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u76f4\u7cfb\u8840\u65cf\u3084\u5144\u5f1f\u59c9\u59b9\u306e\u3088\u3046\u306a\u6276\u990a\u7fa9\u52d9\u8005\u304c\u3001\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3092\u3001\u5fc5\u8981\u306a\u90fd\u5ea6\u3001\u8d08\u4e0e\u3057\u3066\u305d\u306e\u8cbb\u7528\u306b\u5145\u3066\u305f\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u3064\u307e\u308a\u3001\u304a\u5b50\u3055\u3093\u30fb\u304a\u5b6b\u3055\u3093\u306e\u6210\u9577\u306b\u5408\u308f\u305b\u3066\u5927\u304d\u304f\u6559\u80b2\u8cc7\u91d1\u304c\u304b\u304b\u308b\u5834\u9762\u3067\u3001\u305d\u306e\u90fd\u5ea6\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\r\n<p>\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u5fc5\u8981\u306a\u90fd\u5ea6\u300d\u300c\u305d\u306e\u8cbb\u7528\u306b\u5145\u3066\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u524d\u3082\u3063\u3066\u4e00\u62ec\u3057\u3066\u8cc7\u91d1\u3092\u8d08\u4e0e\u3057\u305f\u5834\u5408\u3084\u3001\u53d7\u3051\u53d6\u3063\u305f\u8cc7\u91d1\u3092\u305d\u306e\u8cbb\u7528\u306b\u5145\u3066\u305a\u9810\u8caf\u91d1\u306b\u3057\u305f\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u3053\u306e\u30eb\u30fc\u30eb\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u305f\u3060\u3057\u8d08\u4e0e\u3057\u305f\u65b9\u304c\u6b7b\u4ea1\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u90fd\u5ea6\u8d08\u4e0e\u3082\u542b\u3081\u3066\u3001\u4ea1\u304f\u306a\u308b\u524d3\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3057\u305f\u8ca1\u7523\u3092\u52a0\u7b97\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u304c\u5224\u5b9a\u30fb\u8a08\u7b97\u3055\u308c\u308b\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<h3><span id=\"i-3\">\uff08\uff12\uff09\u300c\u4e00\u62ec\u300d\u8d08\u4e0e<\/span><\/h3>\r\n<p>\u4eca\u306f\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u4e00\u62ec\u8d08\u4e0e\u3067\u3082\u6700\u59271500\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u305f\u3060\u3057\u8272\u3005\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f8b\u3048\u3070\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u6bb5\u968e\u3067\u3069\u306e\u7528\u9014\u306b\u4f7f\u3046\u304b\u3092\u6c7a\u3081\u3066\u3044\u306a\u304f\u3066\u3082\u5927\u4e08\u592b\u3067\u3059\u304c\u3001\u5165\u5b66\u91d1\u30fb\u5b66\u8cbb\u306a\u3069\u306e\u5b66\u6821\u95a2\u9023\u8cbb\u4ee5\u5916\u306b\u4f7f\u3046\u5834\u5408\u306f\u30011500\u4e07\u5186\u306e\u3046\u3061500\u4e07\u5186\u307e\u3067\u3068\u4e0a\u9650\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u306a\u304a\u3001\u3053\u306e\u5236\u5ea6\u306f\u90fd\u5ea6\u5ef6\u9577\u304c\u884c\u308f\u308c\u3001<strong>2022\u5e74\u6642\u70b9\u3067\u306f\u30012023\u5e745\u5e743\u670831\u65e5\u307e\u3067\u304c\u671f\u9650<\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<h2><span id=\"i-4\"><strong>\uff12\uff0e<\/strong><strong>\u3010\u6539\u6b63\u3011\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u5229\u7528\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\uff14\u3064<\/strong><\/span><\/h2>\r\n<h3><span id=\"1000\">\uff08\uff11\uff09\u53d7\u8d08\u8005\u306e\u6240\u5f97\u304c1000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u3068\u5bfe\u8c61\u5916<\/span><\/h3>\r\n<p>\u3053\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u7956\u7236\u6bcd\u304b\u3089\u5b6b\u3078\u306e\u8d08\u4e0e\u3092\u60f3\u5b9a\u3057\u305f\u5834\u5408\u306f\u3001\u5b6b\u306e\u6240\u5f97\u304c1000\u4e07\u5186\u4ee5\u4e0a\u3068\u3044\u3046\u30b1\u30fc\u30b9\u306f\u6b86\u3069\u7121\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3001\u8a72\u5f53\u8005\u306f\u5c11\u306a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\r\n<h3><span id=\"3\">\uff08\uff12\uff09\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u304b\u30893\u5e74\u4ee5\u5185\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u6b8b\u91d1\u3092\u8ca1\u7523\u306b\u8db3\u3057\u623b\u3057<\/span><\/h3>\r\n<p>\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u304b\u30893\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3092\u3057\u3066\u304f\u308c\u305f\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u91d1\u984d\u306e\u3046\u3061\u3001\u305d\u306e\u6642\u70b9\u3067\u4f7f\u3044\u304d\u308c\u3066\u3044\u306a\u3044\u91d1\u984d\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u8db3\u3057\u623b\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\r\n<p>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u767a\u751f\u65e5\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<table width=\"606\">\r\n<tbody>\r\n<tr>\r\n<td width=\"606\">\r\n<ul>\r\n\t<li>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u304c23\u6b73\u672a\u6e80\u3067\u3042\u308b\u5834\u5408<\/li>\r\n\t<li>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u304c\u5b66\u6821\u7b49\u306b\u5728\u5b66\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\r\n\t<li>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u304c\u6559\u80b2\u8a13\u7df4\u7d66\u4ed8\u91d1\u306e\u652f\u7d66\u5bfe\u8c61\u3068\u306a\u308b\u6559\u80b2\u8a13\u7df4\u3092\u53d7\u8b1b\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>&nbsp;<\/p>\r\n<p>\u3053\u306e\u53d6\u308a\u6271\u3044\u306f\u30012019\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u884c\u308f\u308c\u305f\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3001\u305d\u308c\u4ee5\u524d\u306b\u884c\u3063\u305f\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f3\u5e74\u672a\u6e80\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3082\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<h3><span id=\"23\">\uff08\uff13\uff0923\u6b73\u4ee5\u4e0a\u306e\u7fd2\u3044\u4e8b\u306b\u5bfe\u3059\u308b\u8cbb\u7528\u306f\u5bfe\u8c61\u5916<\/span><\/h3>\r\n<p>\u3053\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001\u4e2d\u5b66\u9ad8\u6821\u3001\u5c02\u9580\u5b66\u6821\u3084\u5927\u5b66\u306e\u5b66\u8cbb\u4ee5\u5916\u306b\u3082\u3001\u587e\u3084\u304a\u7fd2\u5b57\u3001\u82f1\u4f1a\u8a71\u6559\u5ba4\u3084\u304a\u6599\u7406\u6559\u5ba4\u3001\u514d\u8a31\u306e\u6559\u7fd2\u6240\u306e\u8cbb\u7528\u306b\u3082\u4f7f\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n<p>\u3057\u304b\u305723\u6b73\u4ee5\u4e0a\u306e\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u5b66\u6821\u3067\u306f\u306a\u3044\u8da3\u5473\u3084\u7fd2\u3044\u4e8b\u3001\u304a\u7a3d\u53e4\u306e\u8cbb\u7528\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002<br \/>\r\n\u4f8b\u3048\u3070\u3001\u6599\u7406\u306e\u5c02\u9580\u5b66\u6821\u306f\u5b66\u6821\u306a\u306e\u3067\u5bfe\u8c61\u3067\u3059\u304c\u3001\u304a\u6599\u7406\u6559\u5ba4\u306f\u7fd2\u3044\u4e8b\u306a\u306e\u3067\u5bfe\u8c61\u5916\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\r\n<p>2019\u5e747\u67081\u65e5\u4ee5\u964d\u306b\u652f\u6255\u3063\u305f\u7fd2\u3044\u4e8b\u8cbb\u7528\u304b\u3089\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<h3><span 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id=\"i-5\"><strong>\uff13\uff0e\u307e\u3068\u3081<\/strong><\/span><\/h2>\r\n<p>\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u300c\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e\u300d\u5236\u5ea6\u306e<span style=\"text-decoration: line-through;\">\u6539\u6b63\u70b9<\/span>\u73fe\u5728\u306e\u5185\u5bb9\u3092\u3001\u307e\u3068\u3081\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\r\n<table width=\"625\">\r\n<tbody>\r\n<tr>\r\n<td 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style=\"text-align: right;\"><span style=\"font-size: 10pt;\">2019\u5e748\u67089\u65e5<\/span><br \/>\r\n<span style=\"font-size: 10pt;\">text by \u4e45\u4fdd\u7530 \u6b63\u5e83<\/span><br \/>\r\n<span style=\"font-size: 10pt;\">\uff26\uff30\u30d0\u30f3\u30af<\/span><\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>\u6559\u80b2\u8cc7\u91d1\u306e\u8ca0\u62c5\u306f\u3068\u3066\u3082\u5927\u304d\u3044\u306e\u3067\u3001\u3082\u3057\u3054\u4e21\u89aa\u306e\u300c\u30dd\u30b1\u30c3\u30c8\u300d\u304c\u5927\u304d\u3051\u308c\u3070\u6069\u6075\u306f\u6700\u5927\u9650\u306b\u53d7\u3051\u3066\u304a\u304d\u305f\u3044\u3067\u3059\u306d\u30022019\u5e743\u6708\u672b\u307e\u3067\u3068\u3055\u308c\u3066\u3044\u305f\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u304c2\u5e74\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f46\u3057\u53b3\u3057\u3044\u6761\u4ef6\u3082\u52a0\u308f\u308a\u307e\u3057\u305f\u306e\u3067\u3001 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