{"id":1893,"date":"2026-04-21T15:33:19","date_gmt":"2026-04-21T06:33:19","guid":{"rendered":"https:\/\/zeirishibest.com\/change\/?p=1893"},"modified":"2026-04-21T15:45:07","modified_gmt":"2026-04-21T06:45:07","slug":"foreign-employee-tax-withholding-payroll","status":"publish","type":"post","link":"https:\/\/zeirishibest.com\/change\/foreign-employee-tax-withholding-payroll\/","title":{"rendered":"\u5916\u56fd\u4eba\u3092\u96c7\u7528\u3059\u308b\u6cd5\u4eba\u306e\u7a0e\u52d9\u51e6\u7406\uff5c\u6e90\u6cc9\u5fb4\u53ce\u3068\u7d66\u4e0e\u8a08\u7b97"},"content":{"rendered":"\n<p>\u5f0a\u793e\u3067\u521d\u3081\u3066\u5916\u56fd\u4eba\u30a8\u30f3\u30b8\u30cb\u30a2\u3092\u63a1\u7528\u3057\u305f\u3068\u304d\u3001\u7d66\u4e0e\u8a08\u7b97\u306e\u62c5\u5f53\u3068\u3057\u3066\u79c1\u304c\u6700\u521d\u306b\u3076\u3064\u304b\u3063\u305f\u58c1\u304c\u300c\u6e90\u6cc9\u5fb4\u53ce\u306e\u65b9\u6cd5\u304c\u65e5\u672c\u4eba\u3068\u5168\u7136\u9055\u3046\u300d\u3068\u3044\u3046\u4e8b\u5b9f\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u5c45\u4f4f\u8005\u304b\u975e\u5c45\u4f4f\u8005\u304b\u3067\u7a0e\u7387\u304c\u307e\u308b\u3067\u5909\u308f\u308b\u3002\u79df\u7a0e\u6761\u7d04\u306e\u5c4a\u51fa\u3092\u5fd8\u308c\u308b\u3068\u4f59\u8a08\u306a\u7a0e\u91d1\u3092\u53d6\u308a\u3059\u304e\u3066\u3057\u307e\u3046\u3002\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u5224\u65ad\u3082\u4e00\u7b4b\u7e04\u3067\u306f\u3044\u304b\u306a\u3044&#8230;<\/p>\n\n\n\n<p>\u6b63\u76f4\u306b\u8a00\u3046\u3068\u3001\u5f53\u6642\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u305f\u3089\u300c\u5916\u56fd\u4eba\u306e\u7a0e\u52d9\u306f\u3042\u307e\u308a\u8a73\u3057\u304f\u306a\u304f\u3066\u2026\u300d\u3068\u8a00\u308f\u308c\u3001\u7d50\u5c40\u81ea\u5206\u3067\u8abf\u3079\u308b\u30cf\u30e1\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u7a0e\u7406\u58eb\u30927\u56de\u5909\u3048\u3066\u304d\u305f\u79c1\u306e\u7d4c\u9a13\u4e0a\u3001\u5916\u56fd\u4eba\u96c7\u7528\u306e\u7a0e\u52d9\u51e6\u7406\u306f\u7a0e\u7406\u58eb\u306e\u5c02\u9580\u6027\u304c\u5982\u5b9f\u306b\u51fa\u308b\u5206\u91ce\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5916\u56fd\u4eba\u3092\u96c7\u7528\u3059\u308b\u6cd5\u4eba\u304c\u62bc\u3055\u3048\u308b\u3079\u304d\u7a0e\u52d9\u51e6\u7406\u306e\u5168\u4f53\u50cf\u3092\u3001\u5b9f\u52d9\u306e\u6d41\u308c\u306b\u6cbf\u3063\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u3010\u3053\u306e\u8a18\u4e8b\u306e\u7d50\u8ad6\u3011\u5916\u56fd\u4eba\u96c7\u7528\u306e\u7a0e\u52d9\u51e6\u7406 3\u3064\u306e\u9244\u5247<\/h3>\n\n\n\n<div class=\"wp-block-group has-border -border01\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ol class=\"wp-block-list\">\n<li><strong>\u300c\u5c45\u4f4f\u8005\u300d\u304b\u300c\u975e\u5c45\u4f4f\u8005\u300d\u304b\u306e\u5224\u5b9a\u304c\u3059\u3079\u3066\u306e\u51fa\u767a\u70b9<\/strong><br>\u5165\u56fd\u6642\u70b9\u3067\u300c1\u5e74\u4ee5\u4e0a\u306e\u5728\u7559\u4e88\u5b9a\u300d\u304c\u3042\u308c\u3070<strong>\u5c45\u4f4f\u8005<\/strong>\uff08\u65e5\u672c\u4eba\u3068\u540c\u3058\u7a0e\u984d\u8868\u3067\u8a08\u7b97\uff09\u3002\u300c1\u5e74\u672a\u6e80\u300d\u306a\u3089<strong>\u975e\u5c45\u4f4f\u8005<\/strong>\uff08\u4e00\u5f8b20.42%\u306e\u6e90\u6cc9\u5fb4\u53ce\uff09\u3002<\/li>\n\n\n\n<li><strong>\u300c\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u306f\u6700\u521d\u306e\u7d66\u4e0e\u652f\u6255\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u63d0\u51fa<\/strong><br>\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6e90\u6cc9\u5fb4\u53ce\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u63d0\u51fa\u3092\u5fd8\u308c\u308b\u3068\u7a0e\u91d1\u3092\u53d6\u308a\u3059\u304e\u3066\u3057\u307e\u3046\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n\n\n\n<li><strong>\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u7fa9\u52d9\u306f\u56fd\u7c4d\u306b\u95a2\u4fc2\u306a\u304f\u300c\u96c7\u7528\u6761\u4ef6\u300d\u3067\u5224\u65ad<\/strong><br>\u65e5\u672c\u4eba\u3068\u540c\u3058\u6761\u4ef6\u3067\u50cd\u304f\u5834\u5408\u306f\u52a0\u5165\u5fc5\u9808\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5354\u5b9a\u56fd\u304b\u3089\u306e\u6d3e\u9063\u3067\u300c5\u5e74\u4ee5\u5185\u300d\u306a\u3089\u514d\u9664\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<figure class=\"wp-block-image size-full u-lb-off\"><img decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/zeirishibest.com\/change\/wp-content\/uploads\/2026\/04\/gaikokujinzeimu.png\" alt=\"\u5916\u56fd\u4eba\u96c7\u7528\u4e8b\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\" class=\"wp-image-1901\" srcset=\"https:\/\/zeirishibest.com\/change\/wp-content\/uploads\/2026\/04\/gaikokujinzeimu.png 1000w, https:\/\/zeirishibest.com\/change\/wp-content\/uploads\/2026\/04\/gaikokujinzeimu-300x300.png 300w, https:\/\/zeirishibest.com\/change\/wp-content\/uploads\/2026\/04\/gaikokujinzeimu-150x150.png 150w, https:\/\/zeirishibest.com\/change\/wp-content\/uploads\/2026\/04\/gaikokujinzeimu-768x768.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><figcaption class=\"wp-element-caption\">\u5916\u56fd\u4eba\u96c7\u7528\u306e\u7a0e\u52d9\u51e6\u7406\u306f5\u30b9\u30c6\u30c3\u30d7\u3067\u6574\u7406\u3067\u304d\u307e\u3059\u3002\u5c45\u4f4f\u8005\u5224\u5b9a\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u30fb\u5e74\u672b\u8abf\u6574\u307e\u3067\u3001\u5165\u793e\u6642\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u7d44\u307f\u8fbc\u3093\u3067\u304a\u304f\u3053\u3068\u3067\u3001\u30df\u30b9\u3068\u624b\u623b\u308a\u3092\u9632\u3052\u307e\u3059\u3002<\/figcaption><\/figure>\n\n\n\n<!-- \u7a0e\u7406\u58eb\u30d9\u30b9\u30c8 CTA\u30dc\u30c3\u30af\u30b9\uff08\u76ee\u6b21\u524d\u7528\uff09 -->\n<div style=\"background: #ffffff; border-radius: 12px; padding: 28px 24px; margin: 32px 0; box-shadow: 0 4px 20px rgba(30, 42, 138, 0.12); border: 3px solid #1e2a8a;\">\n  <div style=\"text-align: center; margin-bottom: 20px;\">\n    <div style=\"display: inline-block; background: #1e2a8a; color: #ffffff; font-size: 14px; font-weight: 700; padding: 8px 20px; border-radius: 20px; margin-bottom: 16px; letter-spacing: 0.5px;\">\n      \u7a0e\u7406\u58eb\u30d9\u30b9\u30c8 &#8211; \u5b8c\u5168\u7121\u6599\u3067\u53b3\u9078\u7a0e\u7406\u58eb\u3092\u7d39\u4ecb\n    <\/div>\n    <h3 style=\"color: #1e2a8a; font-size: 26px; font-weight: 700; margin: 0 0 12px 0; line-height: 1.4; letter-spacing: 0.5px;\">\n      \u7a0e\u7406\u58eb\u3092\u5909\u3048\u308b\u3060\u3051\u3067<br>\u5e74\u9593100\u301c300\u4e07\u5186\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u6539\u5584\n    <\/h3>\n    <p style=\"color: #333333; font-size: 15px; line-height: 1.7; margin: 0 0 20px 0;\">\n      \u300c\u5730\u5143\u306e\u7a0e\u7406\u58eb\u3067\u59a5\u5354\u300d\u3057\u3066\u3044\u307e\u305b\u3093\u304b\uff1f\u90fd\u5e02\u570f\u306e\u30c8\u30c3\u30d7\u30ec\u30d9\u30eb\u7a0e\u7406\u58eb\u3068\u7e4b\u304c\u308a\u3001<strong style=\"color: 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font-weight: 700; line-height: 1.2;\">\u5168\u56fd\u5bfe\u5fdc<\/div>\n      <div style=\"color: #666666; font-size: 13px; margin-top: 4px;\">\u30aa\u30f3\u30e9\u30a4\u30f3\u5b8c\u7d50<\/div>\n    <\/div>\n  <\/div>\n  \n  <div style=\"text-align: center;\">\n    <a href=\"https:\/\/zeirishibest.com\/?zbid=6\" target=\"_blank\" rel=\"noopener\" style=\"display: inline-block; background: #1e2a8a; color: #ffffff; font-size: 17px; font-weight: 700; padding: 16px 48px; border-radius: 50px; text-decoration: none; transition: all 0.3s ease; box-shadow: 0 4px 15px rgba(30, 42, 138, 0.3); letter-spacing: 0.5px;\" onmouseover=\"this.style.background='#2d3ba8'; this.style.transform='translateY(-2px)'; this.style.boxShadow='0 6px 20px rgba(30, 42, 138, 0.4)';\" onmouseout=\"this.style.background='#1e2a8a'; this.style.transform='translateY(0)'; this.style.boxShadow='0 4px 15px rgba(30, 42, 138, 0.3)';\">\n      \u7121\u6599\u3067\u7a0e\u7406\u58eb\u3092\u7d39\u4ecb\u3057\u3066\u3082\u3089\u3046 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has-swl-deep-01-color\">\u3053\u3053\u3067\u3044\u3046\u300c\u4f4f\u6240\u300d\u3068\u306f\u751f\u6d3b\u306e\u672c\u62e0\u306e\u3053\u3068\u3067\u3001\u5358\u306b\u4f4f\u6c11\u767b\u9332\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3060\u3051\u3067\u306f\u5224\u65ad\u3057\u307e\u305b\u3093\u3002<\/span><\/strong>\u5b9f\u614b\u3068\u3057\u3066\u65e5\u672c\u306b\u751f\u6d3b\u306e\u62e0\u70b9\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5b9f\u52d9\u4e0a\u3088\u304f\u3042\u308b\u306e\u306f\u3001\u96c7\u7528\u5951\u7d04\u3067\u300c1\u5e74\u4ee5\u4e0a\u306e\u5728\u7559\u4e88\u5b9a\u300d\u304c\u660e\u78ba\u306a\u5834\u5408\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5165\u56fd\u6642\u70b9\u304b\u3089\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6271\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u9006\u306b\u3001\u77ed\u671f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u6765\u65e5\u3059\u308b\u5916\u56fd\u4eba\u304c\u300c\u534a\u5e74\u3060\u3051\u300d\u3068\u3044\u3046\u5951\u7d04\u306a\u3089\u3001\u975e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5224\u5b9a\u306e\u76ee\u5b89\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u6761\u4ef6<\/th><th>\u5224\u5b9a<\/th><th>\u6e90\u6cc9\u5fb4\u53ce\u306e\u65b9\u6cd5<\/th><\/tr><\/thead><tbody><tr><td>\u65e5\u672c\u306b\u4f4f\u6240\u304c\u3042\u308b<\/td><td>\u5c45\u4f4f\u8005<\/td><td>\u7a0e\u984d\u8868\u3067\u8a08\u7b97<\/td><\/tr><tr><td>1\u5e74\u4ee5\u4e0a\u306e\u5728\u7559\u4e88\u5b9a\u3067\u5165\u56fd<\/td><td>\u5c45\u4f4f\u8005<\/td><td>\u7a0e\u984d\u8868\u3067\u8a08\u7b97<\/td><\/tr><tr><td>1\u5e74\u672a\u6e80\u306e\u6ede\u5728\u4e88\u5b9a<\/td><td>\u975e\u5c45\u4f4f\u8005<\/td><td>\u4e00\u5f8b20.42%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u5224\u5b9a\u3092\u9593\u9055\u3048\u308b\u3068\u3069\u3046\u306a\u308b\u304b\uff1f\u6e90\u6cc9\u5fb4\u53ce\u306e\u904e\u4e0d\u8db3\u30ea\u30b9\u30af<\/h3>\n\n\n\n<p>\u5c45\u4f4f\u8005\u304b\u975e\u5c45\u4f4f\u8005\u304b\u306e\u5224\u5b9a\u3092\u8aa4\u308b\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u306b\u904e\u4e0d\u8db3\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u672c\u6765\u306f\u5c45\u4f4f\u8005\u306a\u306e\u306b\u975e\u5c45\u4f4f\u8005\u3068\u3057\u306620.42%\u3067\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u7a0e\u984d\u304c\u591a\u3059\u304e\u3066\u5f93\u696d\u54e1\u306b\u4e0d\u5229\u76ca\u3092\u4e0e\u3048\u307e\u3059\u3002\u9006\u306b\u3001\u975e\u5c45\u4f4f\u8005\u306a\u306e\u306b\u5c45\u4f4f\u8005\u3068\u3057\u3066\u4f4e\u3044\u7a0e\u7387\u3067\u5fb4\u53ce\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u4f1a\u793e\u304c\u8ffd\u52a0\u3067\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308a\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u79c1\u306e\u7d4c\u9a13\u3067\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">\u3053\u306e\u5224\u5b9a\u3053\u305d\u7a0e\u7406\u58eb\u306e\u529b\u91cf\u304c\u51fa\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u306e\u4e00\u3064<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4ee5\u524d\u5951\u7d04\u3057\u3066\u3044\u305f\u7a0e\u7406\u58eb\u306e\u4e2d\u306b\u306f\u300c\u5916\u56fd\u4eba\u306e\u5c45\u4f4f\u8005\u5224\u5b9a\u306a\u3093\u3066\u3001\u4f4f\u6c11\u7968\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u6c7a\u307e\u308b\u3093\u3067\u3057\u3087\uff1f\u300d\u3068\u8a00\u3044\u653e\u3063\u305f\u65b9\u304c\u3044\u307e\u3057\u305f\u3002\u4f4f\u6c11\u7968\u306e\u6709\u7121\u306f\u5224\u5b9a\u306e\u4e00\u8981\u7d20\u306b\u3059\u304e\u307e\u305b\u3093\u3002\u3053\u3046\u3057\u305f\u8a8d\u8b58\u306e\u30ba\u30ec\u304c\u5f8c\u3005\u5927\u304d\u306a\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5c45\u4f4f\u8005\u306e\u5916\u56fd\u4eba\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u3068\u7d66\u4e0e\u8a08\u7b97\u306e\u5b9f\u52d9<\/h2>\n\n\n\n<p>\u5c45\u4f4f\u8005\u3068\u5224\u5b9a\u3055\u308c\u305f\u5916\u56fd\u4eba\u306f\u3001\u57fa\u672c\u7684\u306b\u65e5\u672c\u4eba\u793e\u54e1\u3068\u540c\u3058\u65b9\u6cd5\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u300c\u57fa\u672c\u7684\u306b\u540c\u3058\u300d\u3068\u306f\u3044\u3048\u3001\u66f8\u985e\u9762\u3067\u3044\u304f\u3064\u304b\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u57fa\u672c\u306f\u65e5\u672c\u4eba\u793e\u54e1\u3068\u540c\u3058\uff5c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u57fa\u3065\u304f\u8a08\u7b97<\/h3>\n\n\n\n<p>\u5c45\u4f4f\u8005\u306e\u5916\u56fd\u4eba\u306b\u306f\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u3066\u3082\u3089\u3063\u305f\u3046\u3048\u3067\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2026\/01.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868<\/a>\u300d\u306e\u7532\u6b04\u306b\u57fa\u3065\u3044\u3066\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408\u306f\u4e59\u6b04\u3092\u9069\u7528\u3059\u308b\u306e\u3082\u65e5\u672c\u4eba\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u30012026\u5e741\u6708\u4ee5\u964d\u306f\u57fa\u790e\u63a7\u9664\u304c48\u4e07\u5186\u304b\u3089\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\uff08\u672c\u524758\u4e07\u5186\u30022026\u5e74\u5206\u306f\u6240\u5f97\u306b\u5fdc\u3058\u305f\u7279\u4f8b\u52a0\u7b97\u3042\u308a\uff09\u5f71\u97ff\u3067\u3001\u7532\u6b04\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u81ea\u52d5\u3067\u53cd\u6620\u3055\u308c\u307e\u3059\u304c\u3001\u624b\u8a08\u7b97\u306e\u5834\u5408\u306f\u6700\u65b0\u306e\u7a0e\u984d\u8868\u3092\u4f7f\u3063\u3066\u3044\u308b\u304b\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u5165\u3067\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/h3>\n\n\n\n<p>\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306b\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u8a18\u5165\u3057\u3066\u3082\u3089\u3046\u969b\u3001\u3044\u304f\u3064\u304b\u30cf\u30fc\u30c9\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e2d\u9577\u671f\u5728\u7559\u8005\u3068\u3057\u3066\u4f4f\u6c11\u767b\u9332\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306f\u4ed8\u756a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5165\u793e\u624b\u7d9a\u304d\u306e\u969b\u306b\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u307e\u305f\u306f\u901a\u77e5\u30ab\u30fc\u30c9\u306e\u5199\u3057\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u6b21\u306b\u3001<strong><span class=\"swl-marker mark_yellow\">\u7533\u544a\u66f8\u306f\u65e5\u672c\u8a9e\u3067\u8a18\u8f09\u3059\u308b\u66f8\u985e\u306a\u306e\u3067\u3001\u65e5\u672c\u8a9e\u306b\u4e0d\u6163\u308c\u306a\u5f93\u696d\u54e1\u306b\u306f\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981<\/span><\/strong>\u3067\u3059\u3002\u793e\u5185\u306b\u82f1\u8a9e\u3084\u5bfe\u8c61\u8a00\u8a9e\u3067\u8a18\u5165\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u305f\u6848\u5185\u6587\u3092\u7528\u610f\u3057\u3066\u304a\u304f\u3068\u3001\u6bce\u5e74\u306e\u5e74\u672b\u8abf\u6574\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u975e\u5c45\u4f4f\u8005\u306e\u5916\u56fd\u4eba\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\uff5c\u4e00\u5f8b20.42%\u306e\u8a08\u7b97\u3068\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<p>\u975e\u5c45\u4f4f\u8005\u306b\u652f\u6255\u3046\u7d66\u4e0e\u306f\u3001\u5c45\u4f4f\u8005\u3068\u306f\u307e\u3063\u305f\u304f\u9055\u3046\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">20.42%\u306e\u4e00\u5f8b\u8ab2\u7a0e\uff5c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\u7a0e\u7387\u306e\u5185\u8a33<\/h3>\n\n\n\n<p>\u975e\u5c45\u4f4f\u8005\u306b\u652f\u6255\u3046\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u652f\u7d66\u984d\u306b\u5bfe\u3057\u3066\u4e00\u5f8b20.42%\u3092\u6e90\u6cc9\u5fb4\u53ce<\/strong>\u3057\u307e\u3059\u3002\u3053\u306e20.42%\u306e\u5185\u8a33\u306f\u3001\u6240\u5f97\u7a0e20%\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e0.42%\u3092\u52a0\u3048\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5c45\u4f4f\u8005\u306e\u3088\u3046\u306b\u7a0e\u984d\u8868\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u6276\u990a\u63a7\u9664\u7b49\u306e\u6240\u5f97\u63a7\u9664\u3082\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5e74\u672b\u8abf\u6574\u3082\u4e0d\u8981\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6642\u70b9\u3067\u8ab2\u7a0e\u95a2\u4fc2\u304c\u5b8c\u7d50\u3059\u308b\u305f\u3081\u3001\u51e6\u7406\u81ea\u4f53\u306f\u30b7\u30f3\u30d7\u30eb\u3068\u3082\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-big_icon_caution has-swl-pale-04-background-color has-background\">\u305f\u3060\u3057\u300120.42%\u3068\u3044\u3046\u7a0e\u7387\u306f\u6c7a\u3057\u3066\u4f4e\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u6708\u7d6630\u4e07\u5186\u306e\u5834\u5408\u3001\u7d046\u4e071,260\u5186\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u306f\u624b\u53d6\u308a\u304c\u5927\u5e45\u306b\u6e1b\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u7a0e\u7387\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2884.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u300c\u975e\u5c45\u4f4f\u8005\u7b49\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u306e\u7a0e\u7387\u300d<\/a>\u306b\u3001\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u7a2e\u985e\u3068\u7a0e\u7387\u306e\u4e00\u89a7\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8a73\u3057\u304f\u306f\u305d\u3061\u3089\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 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class=\"wp-block-list\">\n<li>\u5c4a\u51fa\u66f8\u3092\u6b63\u526f2\u90e8\u4f5c\u6210\u3059\u308b<\/li>\n\n\n\n<li>\u6700\u521d\u306e\u7d66\u4e0e\u652f\u6255\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u3001\u96c7\u7528\u4e3b\uff08\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\uff09\u3092\u7d4c\u7531\u3057\u3066\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b<\/li>\n\n\n\n<li>\u7279\u5178\u6761\u9805\u304c\u3042\u308b\u79df\u7a0e\u6761\u7d04\u306e\u5834\u5408\u306f\u3001\u4ed8\u8868\uff08\u69d8\u5f0f17\uff09\u3084\u5c45\u4f4f\u8005\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p><strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u63d0\u51fa\u671f\u9650\u306f\u300c\u6700\u521d\u306e\u7d66\u4e0e\u652f\u6255\u65e5\u306e\u524d\u65e5\u307e\u3067\u300d<\/span><\/strong>\u3067\u3059\u3002\u5165\u793e\u624b\u7d9a\u304d\u306e\u30d0\u30bf\u30d0\u30bf\u306e\u4e2d\u3067\u5c4a\u51fa\u3092\u5fd8\u308c\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u5b9f\u52d9\u4e0a\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5c4a\u51fa\u3092\u5fd8\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u305f\u65e5\u304b\u30895\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2889.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u9084\u4ed8\u8acb\u6c42\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3068\u306f\u3044\u3048\u3001\u4e8b\u5f8c\u51e6\u7406\u306f\u624b\u9593\u304c\u304b\u304b\u308b\u306e\u3067\u3001\u5165\u793e\u6642\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u7d44\u307f\u8fbc\u3093\u3067\u304a\u304f\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\uff5c\u52a0\u5165\u7fa9\u52d9\u3068\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u306e\u9069\u7528\u9664\u5916<\/h2>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3068\u4e26\u3093\u3067\u78ba\u8a8d\u304c\u5fc5\u8981\u306a\u306e\u304c\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u53d6\u308a\u6271\u3044\u3067\u3059\u3002\u6240\u5f97\u7a0e\u306e\u300c\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u300d\u3068\u306f\u5225\u306e\u57fa\u6e96\u3067\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 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noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306e\u30da\u30fc\u30b8<\/a>\u306b\u3088\u308b\u3068\u3001\u65e5\u672c\u306f24\u304b\u56fd\u3068\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u3092\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\uff082025\u5e7412\u6708\u306e\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u767a\u52b9\u5206\u3092\u542b\u3080\uff09\u3002\u30c9\u30a4\u30c4\u3001\u30a2\u30e1\u30ea\u30ab\u3001\u30d5\u30e9\u30f3\u30b9\u3001\u97d3\u56fd\u3001\u4e2d\u56fd\u306a\u3069\u5e45\u5e83\u3044\u56fd\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-big_icon_memo has-swl-gray-background-color 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class=\"wp-block-heading\">\u56fd\u5916\u306b\u5bb6\u65cf\u304c\u3044\u308b\u5834\u5408\u306e\u6276\u990a\u63a7\u9664\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h3>\n\n\n\n<p>\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306e\u5bb6\u65cf\u304c\u6bcd\u56fd\u306b\u4f4f\u3093\u3067\u3044\u3066\u3001\u305d\u306e\u5bb6\u65cf\u3092\u6276\u990a\u89aa\u65cf\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u5834\u5408\u3001\u65e5\u672c\u4eba\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u6c42\u3081\u3089\u308c\u306a\u3044\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_hatena has-swl-pale-02-background-color has-background\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ul class=\"wp-block-list\">\n<li><strong>\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e<\/strong><br>\u672c\u4eba\u3068\u56fd\u5916\u306e\u5bb6\u65cf\u304c\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u6238\u7c4d\u8b04\u672c\u3001\u51fa\u751f\u8a3c\u660e\u66f8\u3001\u5a5a\u59fb\u8a3c\u660e\u66f8\u306a\u3069\uff09<\/li>\n\n\n\n<li><strong>\u9001\u91d1\u95a2\u4fc2\u66f8\u985e<\/strong><br>\u305d\u306e\u5e74\u306b\u5bb6\u65cf\u306e\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u3068\u3057\u3066\u9001\u91d1\u3057\u305f\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u5916\u56fd\u9001\u91d1\u4f9d\u983c\u66f8\u306e\u63a7\u3048\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u660e\u7d30\u66f8\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u66f8\u985e\u304c\u5916\u56fd\u8a9e\u3067\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u65e5\u672c\u8a9e\u306e\u7ffb\u8a33\u6587\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7ffb\u8a33\u306e\u624b\u914d\u306b\u306f\u304b\u306a\u308a\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306e\u76f4\u524d\u306b\u300c\u66f8\u985e\u3092\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u8a00\u3063\u3066\u3082\u9593\u306b\u5408\u3044\u307e\u305b\u3093\u3002\u5165\u793e\u6642\u3084\u6bce\u5e74\u306e\u65e9\u3044\u6bb5\u968e\u3067\u3001\u5fc5\u8981\u66f8\u985e\u3068\u6e96\u5099\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u5f93\u696d\u54e1\u306b\u6848\u5185\u3057\u3066\u304a\u304f\u306e\u304c\u9244\u5247\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2020\u5e74\u4ee5\u964d\u306e\u5236\u5ea6\u6539\u6b63\u306830\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306e\u53d6\u308a\u6271\u3044<\/h3>\n\n\n\n<p>2023\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304b\u3089\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u306e\u8981\u4ef6\u304c\u53b3\u683c\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u300130\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u306a\u3051\u308c\u3070\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li>\u7559\u5b66\u306b\u3088\u308a\u56fd\u5185\u306b\u4f4f\u6240\u304a\u3088\u3073\u5c45\u6240\u3092\u6709\u3057\u306a\u304f\u306a\u3063\u305f\u8005<\/li>\n\n\n\n<li>\u969c\u5bb3\u8005<\/li>\n\n\n\n<li>\u305d\u306e\u5e74\u306b38\u4e07\u5186\u4ee5\u4e0a\u306e\u751f\u6d3b\u8cbb\u307e\u305f\u306f\u6559\u80b2\u8cbb\u306e\u9001\u91d1\u3092\u53d7\u3051\u3066\u3044\u308b\u8005<\/li>\n<\/ul>\n<\/blockquote>\n\n\n\n<p>\u3053\u306e\u6539\u6b63\u3092\u77e5\u3089\u305a\u306b\u5f93\u6765\u3069\u304a\u308a\u6276\u990a\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3001\u5b9f\u52d9\u4e0a\u304b\u306a\u308a\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002\u8a72\u5f53\u3059\u308b\u5f93\u696d\u54e1\u304c\u3044\u306a\u3044\u304b\u3001\u5e74\u672b\u8abf\u6574\u306e\u524d\u306b\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u7559\u5b66\u30d3\u30b6\u306e\u5199\u3057\u308438\u4e07\u5186\u4ee5\u4e0a\u306e\u9001\u91d1\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306e\u8ffd\u52a0\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u8ab2\u7a0e\u30dd\u30a4\u30f3\u30c8\uff5c\u4f4f\u5b85\u624b\u5f53\u30fb\u73fe\u7269\u7d66\u4e0e\u30fb\u4f4f\u6c11\u7a0e<\/h2>\n\n\n\n<p>\u5916\u56fd\u4eba\u96c7\u7528\u3067\u306f\u3001\u7d66\u4e0e\u306e\u984d\u9762\u4ee5\u5916\u306b\u3082\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u4f4f\u5b85\u95a2\u9023\u306e\u624b\u5f53\u3084\u4f4f\u6c11\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u898b\u843d\u3068\u3059\u3068\u5f8c\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f1a\u793e\u8ca0\u62c5\u306e\u5bb6\u8cc3\u30fb\u4f4f\u5b85\u624b\u5f53\u306f\u300c\u73fe\u7269\u7d66\u4e0e\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61<\/h3>\n\n\n\n<p>\u5916\u56fd\u4eba\u306e\u63a1\u7528\u306b\u3042\u305f\u3063\u3066\u3001\u4f1a\u793e\u304c\u4f4f\u5c45\u3092\u7528\u610f\u3059\u308b\u30b1\u30fc\u30b9\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u304c\u30a2\u30d1\u30fc\u30c8\u3084\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5951\u7d04\u540d\u7fa9\u4eba\u3068\u306a\u308a\u3001\u5bb6\u8cc3\u3092\u76f4\u63a5\u652f\u6255\u3046\u5834\u5408\u3001\u3053\u308c\u306f<strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u300c\u73fe\u7269\u7d66\u4e0e\u300d\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/span><\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u793e\u5b85\u3068\u3057\u3066\u4e00\u5b9a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3001\u304b\u3064\u5f93\u696d\u54e1\u304b\u3089\u300c\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u300d\u306e50%\u4ee5\u4e0a\u3092\u5fb4\u53ce\u3057\u3066\u3044\u308c\u3070\u3001\u5dee\u984d\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2597.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u300c\u4f7f\u7528\u4eba\u306b\u793e\u5b85\u3084\u5bee\u306a\u3069\u3092\u8cb8\u3057\u305f\u3068\u304d\u300d<\/a>\u306b\u8a08\u7b97\u65b9\u6cd5\u304c\u8a73\u3057\u304f\u8f09\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5bb6\u8cc3\u3060\u3051\u3067\u306a\u304f\u3001\u6c34\u9053\u5149\u71b1\u8cbb\u3084\u5bb6\u5177\u30ea\u30fc\u30b9\u4ee3\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3082\u540c\u69d8\u306b\u73fe\u7269\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u300c\u5bb6\u8cc3\u306f\u4f1a\u793e\u6301\u3061\u3060\u304b\u3089\u7d66\u4e0e\u8a08\u7b97\u306b\u306f\u95a2\u4fc2\u306a\u3044\u300d\u3068\u601d\u3044\u8fbc\u3093\u3067\u3044\u308b\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u6f0f\u308c\u306b\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5916\u56fd\u4eba\u306e\u4f4f\u6c11\u7a0e\uff5c1\u67081\u65e5\u6642\u70b9\u306e\u5728\u7559\u72b6\u6cc1\u304c\u30ab\u30ae<\/h3>\n\n\n\n<p>\u4f4f\u6c11\u7a0e\u306f\u30011\u67081\u65e5\u6642\u70b9\u3067\u65e5\u672c\u306b\u4f4f\u6240\u304c\u3042\u308b\u4eba\u306b\u5bfe\u3057\u3066\u3001\u524d\u5e74\u306e\u6240\u5f97\u306b\u57fa\u3065\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5916\u56fd\u4eba\u304c\u6765\u65e5\u3057\u305f\u521d\u5e74\u5ea6\u306f\u3001\u524d\u5e74\u306b\u65e5\u672c\u3067\u306e\u6240\u5f97\u304c\u306a\u3044\u305f\u3081\u4f4f\u6c11\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u3057\u304b\u3057\u7fcc\u5e74\u306e6\u6708\u304b\u3089\u3001\u524d\u5e74\u5206\u306e\u4f4f\u6c11\u7a0e\u304c\u7279\u5225\u5fb4\u53ce\uff08\u6bce\u6708\u306e\u7d66\u4e0e\u5929\u5f15\u304d\uff09\u3067\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u300c2\u5e74\u76ee\u304b\u3089\u624b\u53d6\u308a\u304c\u6e1b\u3063\u305f\u300d\u3068\u5f93\u696d\u54e1\u304b\u3089\u8cea\u554f\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u4e8b\u524d\u306b\u8aac\u660e\u3057\u3066\u304a\u304f\u3068\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9000\u8077\u30fb\u5e30\u56fd\u306e\u5834\u5408\u306b\u306f\u3001\u672a\u7d0d\u306e\u4f4f\u6c11\u7a0e\u3092\u6700\u7d42\u7d66\u4e0e\u3084\u9000\u8077\u91d1\u304b\u3089\u4e00\u62ec\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<strong><span 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class=\"wp-block-heading\">\u5916\u56fd\u4eba\u96c7\u7528\u306e\u7a0e\u52d9\u51e6\u7406\u3053\u305d\u300c\u7a0e\u7406\u58eb\u306e\u529b\u91cf\u300d\u304c\u554f\u308f\u308c\u308b\u7406\u7531<\/h2>\n\n\n\n<p>\u3053\u3053\u307e\u3067\u8aad\u3093\u3067\u3044\u305f\u3060\u304f\u3068\u5206\u304b\u308b\u3068\u304a\u308a\u3001\u5916\u56fd\u4eba\u96c7\u7528\u306e\u7a0e\u52d9\u51e6\u7406\u306f\u3001\u65e5\u672c\u4eba\u306e\u7d66\u4e0e\u8a08\u7b97\u3068\u6bd4\u3079\u3066\u5224\u65ad\u3059\u3079\u304d\u8ad6\u70b9\u304c\u683c\u6bb5\u306b\u591a\u3044\u5206\u91ce\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5c45\u4f4f\u8005\u5224\u5b9a\u30fb\u79df\u7a0e\u6761\u7d04\u30fb\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u2026\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u306a\u8ad6\u70b9\u304c\u591a\u3044<\/h3>\n\n\n\n<p>\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u5224\u5b9a\u3001\u79df\u7a0e\u6761\u7d04\u306e\u5c4a\u51fa\u624b\u7d9a\u304d\u3001\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u306e\u9069\u7528\u5224\u65ad\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306e\u6276\u990a\u63a7\u9664\u3001\u73fe\u7269\u7d66\u4e0e\u306e\u53d6\u308a\u6271\u3044\u3002\u305d\u308c\u305e\u308c\u306b\u7d30\u304b\u3044\u30eb\u30fc\u30eb\u304c\u3042\u308a\u3001\u3057\u304b\u3082\u5f93\u696d\u54e1\u306e\u56fd\u7c4d\u3084\u5728\u7559\u8cc7\u683c\u306b\u3088\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u5185\u5bb9\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u79c1\u304c7\u56de\u7a0e\u7406\u58eb\u3092\u5909\u3048\u3066\u304d\u305f\u7d4c\u9a13\u304b\u3089\u8a00\u3048\u308b\u306e\u306f\u3001<strong><span class=\"swl-inline-color has-swl-deep-01-color\">\u5916\u56fd\u4eba\u306e\u7a0e\u52d9\u51e6\u7406\u306f\u7a0e\u7406\u58eb\u306e\u5c02\u9580\u6027\u306b\u3088\u3063\u3066\u51e6\u7406\u54c1\u8cea\u304c\u5927\u304d\u304f\u5909\u308f\u308b<\/span><\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5f0a\u793e\u3067\u3082\u5916\u56fd\u4eba\u30a8\u30f3\u30b8\u30cb\u30a2\u3092\u63a1\u7528\u3057\u305f\u969b\u3001\u3042\u308b\u7a0e\u7406\u58eb\u306b\u306f\u300c\u3068\u308a\u3042\u3048\u305a20.42%\u3067\u5f15\u3044\u3066\u304a\u3051\u3070\u3044\u3044\u3067\u3057\u3087\u3046\u300d\u3068\u8a00\u308f\u308c\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5c45\u4f4f\u8005\u5224\u5b9a\u306e\u91cd\u8981\u6027\u3059\u3089\u7406\u89e3\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u308f\u3051\u3067\u3059\u3002\u305d\u306e\u5f8c\u3001\u5916\u56fd\u4eba\u306e\u7a0e\u52d9\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u305f\u3068\u3053\u308d\u3001\u79df\u7a0e\u6761\u7d04\u306e\u6d3b\u7528\u3067\u5f93\u696d\u54e1\u306e\u7a0e\u8ca0\u62c5\u3092\u9069\u6b63\u5316\u3067\u304d\u3001\u672c\u4eba\u304b\u3089\u3082\u5927\u5909\u611f\u8b1d\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u81ea\u793e\u5bfe\u5fdc\u306e\u9650\u754c\u3092\u898b\u6975\u3081\u3001\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n\n\n\n<p>\u5916\u56fd\u4eba\u304c1\uff5e2\u4eba\u3067\u3042\u308c\u3070\u3001\u3053\u306e\u8a18\u4e8b\u306e\u5185\u5bb9\u3092\u53c2\u8003\u306b\u81ea\u793e\u3067\u5bfe\u5fdc\u3067\u304d\u308b\u7bc4\u56f2\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8907\u6570\u306e\u56fd\u7c4d\u306e\u5916\u56fd\u4eba\u3092\u96c7\u7528\u3059\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3001\u56fd\u3054\u3068\u306b\u7570\u306a\u308b\u79df\u7a0e\u6761\u7d04\u3084\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u3078\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u306b\u306a\u308a\u3001\u81ea\u793e\u3060\u3051\u3067\u306e\u51e6\u7406\u306f\u73fe\u5b9f\u7684\u306b\u53b3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-big_icon_check has-swl-pale-03-background-color has-background\">\u300c\u4eca\u306e\u7a0e\u7406\u58eb\u306f\u5916\u56fd\u4eba\u306e\u7a0e\u52d9\u306b\u8a73\u3057\u3044\u3060\u308d\u3046\u304b\uff1f\u300d\u3068\u5c11\u3057\u3067\u3082\u4e0d\u5b89\u306b\u611f\u3058\u305f\u3089\u3001\u4e00\u5ea6\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u78ba\u8a8d\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u306f\u3001\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u5224\u5b9a\u57fa\u6e96\u3092\u30b9\u30e9\u30b9\u30e9\u8aac\u660e\u3067\u304d\u308b\u304b\u3001\u79df\u7a0e\u6761\u7d04\u306e\u5c4a\u51fa\u624b\u7d9a\u304d\u306e\u5b9f\u52d9\u7d4c\u9a13\u304c\u3042\u308b\u304b\u3001\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u306e\u9069\u7528\u5224\u65ad\u3092\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u304b\u3001\u3068\u3044\u3063\u305f\u70b9\u304c\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u4eca\u306e\u7a0e\u7406\u58eb\u306b\u5916\u56fd\u4eba\u7a0e\u52d9\u306e\u5bfe\u5fdc\u529b\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3068\u611f\u3058\u305f\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306e\u5909\u66f4\u3082\u9078\u629e\u80a2\u306b\u5165\u308c\u3066\u3088\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u79c1\u81ea\u8eab\u3001\u3053\u306e\u5206\u91ce\u3067\u7a0e\u7406\u58eb\u306e\u529b\u91cf\u5dee\u3092\u75db\u611f\u3057\u305f\u4e00\u4eba\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Q: 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class=\"wp-block-heading\">Q: \u5916\u56fd\u4eba\u306b\u3082\u5e74\u672b\u8abf\u6574\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p>\u5c45\u4f4f\u8005\u306b\u8a72\u5f53\u3059\u308b\u5916\u56fd\u4eba\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3067\u3059\u3002\u975e\u5c45\u4f4f\u8005\u306f20.42%\u306e\u6e90\u6cc9\u5fb4\u53ce\u3067\u8ab2\u7a0e\u95a2\u4fc2\u304c\u5b8c\u7d50\u3059\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306f\u4e0d\u8981\u3067\u3059\u3002\u5c45\u4f4f\u8005\u306e\u5916\u56fd\u4eba\u3067\u56fd\u5916\u306b\u6276\u990a\u5bb6\u65cf\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u3068\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q: \u5916\u56fd\u4eba\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p>\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u7fa9\u52d9\u306f\u56fd\u7c4d\u3067\u306f\u306a\u304f\u96c7\u7528\u6761\u4ef6\u3067\u5224\u65ad\u3057\u307e\u3059\u3002\u65e5\u672c\u4eba\u3068\u540c\u3058\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u52a0\u5165\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u65e5\u672c\u3068\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u56fd\u304b\u3089\u306e\u6d3e\u9063\u793e\u54e1\u3067\u30015\u5e74\u4ee5\u5185\u306e\u6ede\u5728\u4e88\u5b9a\u3067\u3042\u308c\u3070\u3001\u9001\u51fa\u56fd\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u7d99\u7d9a\u52a0\u5165\u3057\u3001\u65e5\u672c\u306e\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u52a0\u5165\u304c\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q: \u5916\u56fd\u4eba\u306b\u4f4f\u5b85\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u306f\uff1f<\/h3>\n\n\n\n<p>\u4f1a\u793e\u304c\u5951\u7d04\u540d\u7fa9\u4eba\u3068\u306a\u3063\u3066\u5bb6\u8cc3\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3001\u8cc3\u8cb8\u6599\u76f8\u5f53\u984d\u306e50%\u4ee5\u4e0a\u3092\u5f93\u696d\u54e1\u304b\u3089\u5fb4\u53ce\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u5dee\u984d\u304c\u300c\u73fe\u7269\u7d66\u4e0e\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u6c34\u9053\u5149\u71b1\u8cbb\u3084\u5bb6\u5177\u30ea\u30fc\u30b9\u4ee3\u306e\u8ca0\u62c5\u3082\u540c\u69d8\u3067\u3059\u3002\u7d66\u4e0e\u8a08\u7b97\u306b\u53cd\u6620\u305b\u305a\u6e90\u6cc9\u5fb4\u53ce\u3092\u6f0f\u3089\u3059\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Q: \u5916\u56fd\u4eba\u304c\u9000\u8077\u30fb\u5e30\u56fd\u3059\u308b\u5834\u5408\u306e\u7a0e\u52d9\u624b\u7d9a\u304d\u306f\uff1f<\/h3>\n\n\n\n<p>\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f\u9000\u8077\u6642\u306b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306f1\u67081\u65e5\u6642\u70b9\u3067\u5728\u7559\u3057\u3066\u3044\u308c\u3070\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u5e30\u56fd\u524d\u306b\u6b8b\u984d\u3092\u4e00\u62ec\u5fb4\u53ce\u3059\u308b\u51e6\u7406\u304c\u5fc5\u8981\u3067\u3059\u30021\u6708\uff5e5\u6708\u306e\u9000\u8077\u306f\u6b8b\u984d\u306e\u4e00\u62ec\u5fb4\u53ce\u304c\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3059\u3002\u5e30\u56fd\u5f8c\u306b\u4f4f\u6c11\u7a0e\u304c\u6b8b\u308b\u5834\u5408\u306f\u3001\u51fa\u56fd\u524d\u306b\u300c\u7d0d\u7a0e\u7ba1\u7406\u4eba\u300d\u306e\u5c4a\u51fa\u3092\u884c\u3046\u3088\u3046\u6848\u5185\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u5916\u56fd\u4eba\u96c7\u7528\u306e\u7a0e\u52d9\u51e6\u7406\u306f\u3001\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u5224\u5b9a\u3092\u8d77\u70b9\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u7a0e\u7387\u9078\u629e\u3001\u79df\u7a0e\u6761\u7d04\u306e\u6d3b\u7528\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u5224\u65ad\u3001\u5e74\u672b\u8abf\u6574\u306e\u7279\u6b8a\u5bfe\u5fdc\u3068\u3001\u65e5\u672c\u4eba\u306e\u7d66\u4e0e\u8a08\u7b97\u306b\u306f\u306a\u3044\u5224\u65ad\u304c\u6570\u591a\u304f\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u51e6\u7406\u3092\u8aa4\u308c\u3070\u3001\u5f93\u696d\u54e1\u306b\u4e0d\u5229\u76ca\u3092\u4e0e\u3048\u308b\u304b\u3001\u4f1a\u793e\u306b\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u304b\u3001\u3069\u3061\u3089\u306b\u3057\u3066\u3082\u75db\u3044\u7d50\u679c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u79c1\u81ea\u8eab\u30017\u56de\u306e\u7a0e\u7406\u58eb\u5909\u66f4\u3092\u7d4c\u3066<strong><span class=\"swl-marker mark_yellow\">\u300c\u5c02\u9580\u6027\u306e\u9ad8\u3044\u5206\u91ce\u307b\u3069\u7a0e\u7406\u58eb\u306e\u529b\u91cf\u5dee\u304c\u51fa\u308b\u300d<\/span><\/strong>\u3068\u5b9f\u611f\u3057\u3066\u3044\u307e\u3059\u3002\u5916\u56fd\u4eba\u96c7\u7528\u306e\u7a0e\u52d9\u306f\u3001\u307e\u3055\u306b\u305d\u306e\u5178\u578b\u3067\u3059\u3002\u81ea\u793e\u3060\u3051\u3067\u306e\u5bfe\u5fdc\u306b\u9650\u754c\u3092\u611f\u3058\u305f\u3089\u3001\u5916\u56fd\u4eba\u7a0e\u52d9\u306e\u5b9f\u52d9\u7d4c\u9a13\u304c\u8c4a\u5bcc\u306a\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u4eca\u306e\u7a0e\u7406\u58eb\u3067\u5927\u4e08\u592b\u304b\u306a\uff1f\u300d\u3068\u611f\u3058\u305f\u3089\u3001\u305d\u308c\u304c\u898b\u76f4\u3057\u306e\u30b5\u30a4\u30f3\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305d\u3046\u3060\u3001\u7a0e\u7406\u58eb\u3092\u5909\u3048\u3088\u3046\u3002<\/p>\n\n\n\n<p>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<br>\u2713 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