{"id":2121,"date":"2026-05-13T15:20:46","date_gmt":"2026-05-13T06:20:46","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=2121"},"modified":"2026-06-05T15:44:52","modified_gmt":"2026-06-05T06:44:52","slug":"sale-tax-return","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/sale-tax-return\/","title":{"rendered":"\u4f1a\u793e\u58f2\u5374\u3067\u5f97\u305f\u8b72\u6e21\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\uff5c\u66f8\u304d\u65b9\u3068\u624b\u53d6\u308a\u6700\u5927\u5316\u306e\u5b9f\u52d9"},"content":{"rendered":"\n<p 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class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"450\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-20-3.jpg\" alt=\"\" class=\"wp-image-4081\"\/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"450\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-19-2.jpg\" alt=\"\" class=\"wp-image-4082\"\/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"ark-block-toc\">\n\t\t<div class=\"ark-block-toc__title\">\u76ee\u6b21<\/div>\n\t\t<ol class=\"ark-block-toc__list\" data-level=\"2\"><li><a href=\"#arkb-toc-0\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u3067\u5f97\u305f\u8b72\u6e21\u6240\u5f97\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u3067\u5f97\u305f\u5275\u696d\u8005\u5229\u76ca\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u3068\u7121\u7533\u544a\u306e\u30ea\u30b9\u30af<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u8b72\u6e21\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u7387\u3068\u8a08\u7b97\u65b9\u6cd5<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u7a0e\u7387\u306f\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u5408\u308f\u305b\u306620.315\uff05<\/a><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u3067\u306e\u7a0e\u984d\u8a08\u7b97\u4f8b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3068\u5fc5\u8981\u66f8\u985e<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u7528\u610f\u3059\u308b\u7533\u544a\u66f8\u985e<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/a><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u7533\u544a\u66f8\u7b2c\u4e09\u8868(\u5206\u96e2\u8ab2\u7a0e\u7528)\u3078\u306e\u8a18\u5165<\/a><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u306e\u8a18\u5165<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">e-Tax\u306b\u3088\u308b\u96fb\u5b50\u7533\u544a<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u306e\u624b\u53d6\u308a\u3092\u6700\u5927\u5316\u3059\u308b\u8a2d\u8a08\u306e\u5de5\u592b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u5f79\u54e1\u9000\u8077\u91d1\u3068\u306e\u7d44\u307f\u5408\u308f\u305b<\/a><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u6982\u7b97\u53d6\u5f97\u8cbb(5\uff05)\u306e\u6d3b\u7528\u5224\u65ad<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u4ef2\u4ecb\u624b\u6570\u6599\u7b49\u306e\u8b72\u6e21\u8cbb\u7528\u8a08\u4e0a<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u8b72\u6e21\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u3067\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u5b9f\u52d9\u8ad6\u70b9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u30fb\u5206\u5272\u6255\u3044\u6642\u306e\u7533\u544a\u30bf\u30a4\u30df\u30f3\u30b0<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u4f4f\u6c11\u7a0e\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3078\u306e\u8df3\u306d\u8fd4\u308a<\/a><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u8b72\u6e21\u640d\u304c\u51fa\u305f\u5834\u5408\u306e\u53d6\u6271\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u306e\u8b72\u6e21\u6240\u5f97\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u307e\u3068\u3081<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u300c\u3046\u3061\u306e\u4f1a\u793e\u3067\u3082\u58f2\u5374\u3067\u304d\u308b\u3060\u308d\u3046\u304b\u2026\u300d\u3001\u300c\u4f55\u304b\u3089\u59cb\u3081\u308c\u3070\u3044\u3044\u3093\u3060\u308d\u3046\u2026\u300d\u3002\u305d\u306e\u3088\u3046\u306a\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u306e\u4e0d\u5b89\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u300120\u5e74\u9593\u30fb500\u4ef6\u4ee5\u4e0a\u306e\u652f\u63f4\u5b9f\u7e3e\u306b\u57fa\u3065\u304d\u3001\u304a\u5fdc\u3048\u3057\u307e\u3059\u3002\u672c\u683c\u691c\u8a0e\u524d\u306e\u60c5\u5831\u53ce\u96c6\u3068\u3057\u3066\u3001\u307e\u305a\u306f\u304a\u8a71\u3092\u304a\u805e\u304b\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-d35281866eb7869a178cb5f67e0a4496 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/contact\/\" data-type=\"link\" data-id=\"https:\/\/mitsukijapan.com\/ma\/contact\/\">\uff1e \u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u7121\u6599\u76f8\u8ac7\u3059\u308b\uff5c\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-0\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u3067\u5f97\u305f\u8b72\u6e21\u6240\u5f97\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9577\u5e74\u7d4c\u55b6\u3057\u3066\u304d\u305f\u4f1a\u793e\u3092M&amp;A\u3067\u8b72\u6e21\u3057\u305f\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u3001\u6700\u521d\u306b\u76f4\u9762\u3059\u308b\u7a0e\u52d9\u624b\u7d9a\u304c\u78ba\u5b9a\u7533\u544a\u3067\u3059\u3002\u4f1a\u793e\u58f2\u5374\u3067\u5f97\u305f\u5275\u696d\u8005\u5229\u76ca\u306f\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u5225\u306e\u6240\u5f97\u533a\u5206\u3067\u8ab2\u7a0e\u3055\u308c\u3001\u7fcc\u5e74\u306b\u81ea\u5206\u81ea\u8eab\u3067\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u524d\u63d0\u3068\u306a\u308b\u682a\u5f0f\u8b72\u6e21\u306e\u5168\u4f53\u50cf\u3084\u3001\u8b72\u6e21\u306b\u4f34\u3046\u7a0e\u91d1\u306e\u57fa\u672c\u306f\u6b21\u306e\u95a2\u9023\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-54bfbd81a7cadfefbfda3779df62df8a wp-block-paragraph\">\u25b7\u95a2\u9023:<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21\u3068\u306f\uff5c\u4e2d\u5c0f\u4f01\u696d\u306e\u76ee\u7684\u30fb\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u5f93\u696d\u54e1\u306e\u51e6\u9047<\/a><\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-ee2c731886c757f59382a6e059f92191 wp-block-paragraph\">\u25b7\u95a2\u9023:<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-the-tax-on-stock-transfer-thorough-explanation-from-tax-saving-to-final-tax-return\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u7a0e\u91d1\uff5c\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u4e8b\u696d\u627f\u7d99\u30fbM&amp;A\u3067\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u7bc0\u7a0e<\/a><\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3067\u5f97\u305f\u5275\u696d\u8005\u5229\u76ca\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u30aa\u30fc\u30ca\u30fc\u304c\u4fdd\u6709\u3059\u308b\u81ea\u793e\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u5bfe\u4fa1\u3092\u5f97\u305f\u5834\u5408\u3001\u305d\u306e\u5229\u76ca\u306f\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u300d\u3068\u3057\u3066\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u3068\u5408\u7b97\u3059\u308b\u7dcf\u5408\u8ab2\u7a0e\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306f\u5207\u308a\u96e2\u3057\u3066\u4e00\u5f8b\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.1463<\/mark><\/a>\u3067\u3082\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7d66\u4e0e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u306f\u3067\u304d\u306a\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u8b72\u6e21\u6240\u5f97\u304c\u5927\u304d\u304f\u51fa\u3066\u3082\u4ed6\u306e\u6240\u5f97\u306e\u7a0e\u984d\u8a08\u7b97\u306b\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002\u9006\u306b\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u640d\u304c\u51fa\u3066\u3082\u7d66\u4e0e\u3084\u5f79\u54e1\u5831\u916c\u3068\u306f\u76f8\u6bba\u3067\u304d\u306a\u3044\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u8b72\u6e21\u3067\u5f97\u305f\u5229\u76ca\u306e\u7d4c\u6e08\u7684\u6027\u8cea\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u9023\u8a18\u4e8b\u3082\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b\u3068\u7406\u89e3\u304c\u6df1\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-de481991fdadd746d324e039e36f2a45 wp-block-paragraph\">\u25b7\u95a2\u9023:<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-capital-gain\/\">\u682a\u5f0f\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3068\u306f\uff1fM&amp;A\u30fb\u30a4\u30f3\u30ab\u30e0\u30b2\u30a4\u30f3\u3082\u5e73\u6613\u306b\u89e3\u8aac<\/a><\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u3068\u7121\u7533\u544a\u306e\u30ea\u30b9\u30af<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5b9a\u7533\u544a\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u3092\u3057\u305f\u5e74\u306e\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u884c\u3044\u307e\u3059\u3002\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u91d1\u984d\u304c\u5927\u304d\u3044M&amp;A\u6848\u4ef6\u3067\u306f\u3001\u52a0\u7b97\u7a0e\u3060\u3051\u3067\u6570\u767e\u4e07\u5186\u898f\u6a21\u306b\u306a\u308b\u3053\u3068\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7d0d\u7a0e\u8cc7\u91d1\u306f\u5225\u67a0\u3067\u78ba\u4fdd\u3059\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u63f4\u73fe\u5834\u3067\u898b\u308b\u72ec\u81ea\u8ad6\u70b9\u3068\u3057\u3066\u3001\u8b72\u6e21\u5bfe\u4fa1\u306e\u5165\u91d1\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u7d0d\u7a0e\u6642\u671f\u306e\u305a\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u304c3\u6708\u306e\u5834\u5408\u3001\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u3068\u306a\u308b\u305f\u3081\u3001\u5bfe\u4fa1\u3092\u5225\u53e3\u5ea7\u306b\u5206\u3051\u3066\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u306e\u304c\u5b9f\u52d9\u7684\u3067\u3059\u3002\u624b\u53d6\u308a\u306e\u8a66\u7b97\u3092\u7acb\u3066\u305f\u6bb5\u968e\u3067\u3001\u7a0e\u984d\u5206\u306f\u4f7f\u308f\u306a\u3044\u53e3\u5ea7\u3078\u79fb\u3057\u3066\u304a\u304f\u904b\u7528\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-ff2318b5be27cb4b0bdea8646d65add6 wp-block-paragraph\">\u25b7\u95a2\u9023:<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/whatisfoundersprofit\/\">\u5275\u696d\u8005\u5229\u76ca\u3068\u306f\uff1fIPO\u3068M&amp;A\u306e\u6bd4\u8f03\u30fb\u975e\u4e0a\u5834\u4f01\u696d\u3067EXIT\u6642\u306e\u7a0e\u91d1<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u8b72\u6e21\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u7387\u3068\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u58f2\u5374\u306b\u4f34\u3046\u7a0e\u984d\u306f\u3001\u7a0e\u7387\u3068\u8b72\u6e21\u6240\u5f97\u306e\u984d\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u7a0e\u7387\u306f\u56fa\u5b9a\u3067\u3059\u304c\u3001\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306b\u306f\u5b9f\u52d9\u4e0a\u306e\u5224\u65ad\u304c\u5165\u308b\u4f59\u5730\u304c\u3042\u308a\u3001\u3053\u3053\u3067\u624b\u53d6\u308a\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u7a0e\u7387\u306f\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u5408\u308f\u305b\u306620.315\uff05<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u306e\u5185\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u5f97\u7a0e15%\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e0.315%(2037\u5e74\u307e\u3067)\u3001\u4f4f\u6c11\u7a0e5%\u3001\u5408\u8a0820.315%\u3002\u6240\u5f97\u306e\u5927\u5c0f\u306b\u304b\u304b\u308f\u3089\u305a\u4e00\u5f8b\u3067\u3001\u7d2f\u9032\u8ab2\u7a0e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8b72\u6e21\u6240\u5f97\u304c1\u5104\u5186\u3067\u308210\u5104\u5186\u3067\u3082\u3001\u7a0e\u7387\u306f\u540c\u3058\u3067\u3059\u3002\u305f\u3060\u3057\u30012027\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u300c\u5bcc\u88d5\u5c64\u8ab2\u7a0e\u300d\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-3441fd38f55dc844c30260fb96c19fc3 wp-block-paragraph\">\u25b7\u95a2\u9023:<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/capital-gains-tax\/\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u3068\u306f\uff1f\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3067\u5909\u308f\u308b\u8b72\u6e21\u76ca\u306e\u7a0e\u91d1<\/a><\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u6240\u5f97=\u8b72\u6e21\u4fa1\u984d-\u5fc5\u8981\u7d4c\u8cbb(\u53d6\u5f97\u8cbb+\u8b72\u6e21\u8cbb\u7528)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u4fa1\u984d\u306f\u58f2\u5374\u4ee3\u91d1\u305d\u306e\u3082\u306e\u3067\u3059\u304c\u3001\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u306e\u6349\u3048\u65b9\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u53ce\u5165\u91d1\u984d\u306e\u8003\u3048\u65b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ce\u5165\u91d1\u984d\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8(SPA)\u306b\u57fa\u3065\u304f\u8b72\u6e21\u5bfe\u4fa1\u3067\u3059\u3002\u4e00\u62ec\u6255\u3044\u304c\u57fa\u672c\u3067\u3059\u304c\u3001\u5f8c\u8ff0\u306e\u3068\u304a\u308a\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u3084\u5206\u5272\u6255\u3044\u306e\u5834\u5408\u306f\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u614e\u91cd\u306b\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u53d6\u5f97\u8cbb\u306b\u542b\u3081\u308b\u3082\u306e<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f97\u8cbb\u306f\u3001\u305d\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u306e\u5408\u8a08\u3067\u3059\u3002\u81ea\u793e\u3092\u5275\u696d\u3057\u305f\u30aa\u30fc\u30ca\u30fc\u3067\u3042\u308c\u3070\u3001\u8a2d\u7acb\u6642\u306e\u51fa\u8cc7\u91d1\u304c\u6700\u3082\u57fa\u672c\u7684\u306a\u53d6\u5f97\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u5897\u8cc7\u306e\u5f15\u53d7\u3001\u4ed6\u682a\u4e3b\u304b\u3089\u306e\u682a\u5f0f\u53d6\u5f97\u304c\u3042\u308c\u3070\u3001\u305d\u308c\u3089\u306e\u652f\u51fa\u3082\u53d6\u5f97\u8cbb\u306b\u7a4d\u307f\u4e0a\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f97\u8cbb\u304c\u5224\u660e\u3057\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u6975\u7aef\u306b\u5c0f\u3055\u3044\u5834\u5408\u3001\u8b72\u6e21\u4fa1\u984d\u306e5%\u3092\u6982\u7b97\u53d6\u5f97\u8cbb\u3068\u307f\u306a\u3059\u7279\u4f8b\u304c\u4f7f\u3048\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u30aa\u30fc\u30ca\u30fc\u306e\u591a\u304f\u306f\u3001\u8a2d\u7acb\u304b\u3089\u9577\u5e74\u7d4c\u904e\u3057\u3066\u304a\u308a\u3001\u53d6\u5f97\u8cbb\u304c10\u4e07\u5186\u3084100\u4e07\u5186\u3068\u3044\u3063\u305f\u5c11\u984d\u3067\u3042\u308b\u30b1\u30fc\u30b9\u304c\u5927\u534a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-20bd41afe33e797552db116cdd1826bb wp-block-paragraph\">\u25b7\u95a2\u9023:<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/understand-the-acquisition-cost-of-stock-transfers-and-practice-tax-saving-strategies\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u53d6\u5f97\u8cbb\u306e\u7bc4\u56f2\uff5c\u8a08\u7b97\u65b9\u6cd5\u30fb\u4e0d\u660e\u306a\u3089\u6982\u7b97\u53d6\u5f97\u8cbb\u3092\u5229\u7528<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8b72\u6e21\u8cbb\u7528\u306b\u542b\u3081\u308b\u3082\u306e<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u8cbb\u7528\u306f\u3001\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u305f\u3081\u306b\u76f4\u63a5\u8981\u3057\u305f\u8cbb\u7528\u3067\u3059\u3002\u4ee3\u8868\u7684\u306a\u3082\u306e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u30fbFA\u3078\u306e\u4ef2\u4ecb\u624b\u6570\u6599<\/li>\n\n\n\n<li>\u5f01\u8b77\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306b\u652f\u6255\u3063\u305f\u5831\u916c\u306e\u3046\u3061\u8b72\u6e21\u306b\u76f4\u63a5\u95a2\u9023\u3059\u308b\u3082\u306e<\/li>\n\n\n\n<li>\u682a\u5f0f\u8a55\u4fa1\u306e\u305f\u3081\u306e\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u5831\u916c<\/li>\n\n\n\n<li>\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5370\u7d19\u7a0e<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u8cbb\u7528\u306b\u3042\u305f\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u300c\u8b72\u6e21\u3057\u306a\u3051\u308c\u3070\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u652f\u51fa\u304b\u300d\u304c\u5224\u65ad\u8ef8\u306b\u306a\u308a\u307e\u3059\u3002\u65e5\u5e38\u7684\u306a\u9867\u554f\u5831\u916c\u306f\u5bfe\u8c61\u5916\u3067\u3001\u6848\u4ef6\u56fa\u6709\u306e\u5831\u916c\u306b\u9650\u3089\u308c\u308b\u70b9\u304c\u5b9f\u52d9\u306e\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u3067\u306e\u7a0e\u984d\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eee\u4f8b\u3068\u3057\u3066\u3001\u8b72\u6e21\u4fa1\u984d5\u5104\u5186\u3001\u53d6\u5f97\u8cbb1,000\u4e07\u5186(\u8a2d\u7acb\u6642\u8cc7\u672c\u91d1)\u3001\u8b72\u6e21\u8cbb\u75282,500\u4e07\u5186(\u4ef2\u4ecb\u624b\u6570\u6599\u30fb\u5c02\u9580\u5bb6\u5831\u916c)\u306e\u30b1\u30fc\u30b9\u3067\u8a66\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u6240\u5f97=5\u5104\u5186-(1,000\u4e07\u5186+2,500\u4e07\u5186)=4\u51046,500\u4e07\u5186\u3002\u7a0e\u984d=4\u51046,500\u4e07\u5186\u00d720.315%=\u7d049,446\u4e07\u5186\u3002\u624b\u53d6\u308a=5\u5104\u5186-9,446\u4e07\u5186-2,500\u4e07\u5186(\u53d6\u5f97\u8cbb+\u8b72\u6e21\u8cbb\u7528)=\u5b9f\u8cea\u7684\u306b\u624b\u5143\u306b\u6b8b\u308b\u306e\u306f\u7d043\u51048,054\u4e07\u5186\u3068\u3044\u3046\u8a08\u7b97\u3067\u3059\u3002\u306a\u304a\u3001\u4e0a\u8a18\u306f\u4eee\u4f8b\u3067\u3042\u308a\u3001\u5b9f\u969b\u306e\u6848\u4ef6\u3067\u306f\u53d6\u5f97\u8cbb\u306e\u7a4d\u307f\u4e0a\u3052\u3084\u9000\u8077\u91d1\u30b9\u30ad\u30fc\u30e0\u306e\u8a2d\u8a08\u3067\u7d50\u679c\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-61817caeff9283a961bc6643a2d39509 wp-block-paragraph\">\u25b7\u95a2\u9023:<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/net-proceeds-sale\/\">\u4f1a\u793e\u58f2\u5374\u306e\u624b\u53d6\u308a\u984d\u306f\u3044\u304f\u3089\uff1f\u30aa\u30fc\u30ca\u30fc\u306e\u7a0e\u91d1\u8a08\u7b97\u30fb\u6700\u5927\u5316\u3059\u308b\u65b9\u6cd5<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3068\u5fc5\u8981\u66f8\u985e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u901a\u5e38\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7533\u544a\u306b\u52a0\u3048\u3001\u682a\u5f0f\u8b72\u6e21\u7528\u306e\u5c02\u7528\u69d8\u5f0f\u3092\u4f7f\u3044\u307e\u3059\u3002\u66f8\u985e\u306e\u7d44\u307f\u5408\u308f\u305b\u3068\u8a18\u5165\u9806\u5e8f\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u3001\u7a0e\u52d9\u7f72\u3084\u7a0e\u7406\u58eb\u3068\u306e\u3084\u308a\u53d6\u308a\u3082\u5186\u6ed1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u7528\u610f\u3059\u308b\u7533\u544a\u66f8\u985e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3b\u306b\u6b21\u306e\u66f8\u985e\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868(\u5171\u901a\u69d8\u5f0f)<\/li>\n\n\n\n<li>\u7533\u544a\u66f8\u7b2c\u4e09\u8868(\u5206\u96e2\u8ab2\u7a0e\u7528)<\/li>\n\n\n\n<li>\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8(1\u9762\u30fb2\u9762)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3042\u308f\u305b\u3066\u3001\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc\u3001\u53d6\u5f97\u8cbb\u306e\u6839\u62e0\u8cc7\u6599(\u8a2d\u7acb\u6642\u306e\u767b\u8a18\u4e8b\u9805\u3001\u5897\u8cc7\u306e\u6255\u8fbc\u8a3c\u660e\u306a\u3069)\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u7b49\u306e\u9818\u53ce\u66f8\u3082\u4fdd\u7ba1\u3057\u307e\u3059\u3002\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3082\u3001\u5f8c\u65e5\u306e\u554f\u3044\u5408\u308f\u305b\u306b\u5099\u3048\u3066\u624b\u5143\u306b\u63c3\u3048\u3066\u304a\u304f\u306e\u304c\u5b9f\u52d9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u58f2\u5374\u306e\u5834\u5408\u3001\u6700\u521d\u306b\u4f5c\u6210\u3059\u308b\u306e\u304c\u3053\u306e\u660e\u7d30\u66f8\u3067\u3059\u30021\u9762\u30682\u9762\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u30012\u9762\u3067\u8a08\u7b97\u3057\u305f\u6570\u5024\u30921\u9762\u306b\u8ee2\u8a18\u3059\u308b\u6d41\u308c\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2\u9762\u306e\u8a18\u5165<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">2\u9762\u3067\u306f\u3001\u8b72\u6e21\u3057\u305f\u682a\u5f0f\u306e\u9298\u67c4\u3001\u8b72\u6e21\u5e74\u6708\u65e5\u3001\u8b72\u6e21\u6570\u91cf\u3001\u8b72\u6e21\u4fa1\u984d\u3001\u53d6\u5f97\u8cbb\u3001\u8b72\u6e21\u8cbb\u7528\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u4f1a\u793e\u58f2\u5374\u306e\u5834\u5408\u3001\u9298\u67c4\u306f\u81ea\u793e\u306e\u5546\u53f7\u3001\u6570\u91cf\u306f\u8b72\u6e21\u3057\u305f\u682a\u5f0f\u6570\u3001\u8b72\u6e21\u4fa1\u984d\u306f\u5951\u7d04\u66f8\u8a18\u8f09\u306e\u5bfe\u4fa1\u3067\u3059\u3002\u53d6\u5f97\u8cbb\u304c\u4e0d\u660e\u306a\u90e8\u5206\u306f\u6982\u7b97\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1\u9762\u3078\u306e\u8ee2\u8a18<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">1\u9762\u306b\u306f\u30012\u9762\u3067\u8a08\u7b97\u3057\u305f\u8b72\u6e21\u6240\u5f97\u306e\u5408\u8a08\u984d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002\u300c\u4e00\u822c\u682a\u5f0f\u7b49\u300d\u3068\u300c\u4e0a\u5834\u682a\u5f0f\u7b49\u300d\u306e\u533a\u5206\u304c\u3042\u308a\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u3067\u3042\u308b\u81ea\u793e\u682a\u306f\u300c\u4e00\u822c\u682a\u5f0f\u7b49\u300d\u306e\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u4e21\u8005\u306f\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u6b04\u3092\u9593\u9055\u3048\u308b\u3068\u7a0e\u984d\u8a08\u7b97\u304c\u305a\u308c\u308b\u70b9\u304c\u8981\u6ce8\u610f\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7533\u544a\u66f8\u7b2c\u4e09\u8868(\u5206\u96e2\u8ab2\u7a0e\u7528)\u3078\u306e\u8a18\u5165<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e09\u8868\u306f\u3001\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u6240\u5f97\u3092\u96c6\u8a08\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u660e\u7d30\u66f81\u9762\u3067\u8a08\u7b97\u3057\u305f\u4e00\u822c\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u3092\u3001\u7b2c\u4e09\u8868\u306e\u300c\u53ce\u5165\u91d1\u984d\u300d\u300c\u6240\u5f97\u91d1\u984d\u300d\u300c\u7a0e\u91d1\u306e\u8a08\u7b97\u300d\u306e\u5404\u6b04\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002\u7b2c\u4e09\u8868\u3067\u8a08\u7b97\u3057\u305f\u7a0e\u984d\u3092\u3001\u6700\u7d42\u7684\u306b\u7b2c\u4e00\u8868\u306e\u7d0d\u7a0e\u984d\u306b\u53cd\u6620\u3055\u305b\u308b\u6d41\u308c\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u306e\u8a18\u5165<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e00\u8868\u306b\u306f\u3001\u4f4f\u6240\u30fb\u6c0f\u540d\u30fb\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306b\u52a0\u3048\u3001\u7d66\u4e0e\u6240\u5f97\u30fb\u4e8b\u696d\u6240\u5f97\u306a\u3069\u4ed6\u306e\u6240\u5f97\u3068\u3001\u6240\u5f97\u63a7\u9664\u3001\u7b2c\u4e09\u8868\u304b\u3089\u306e\u7a0e\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u7b2c\u4e8c\u8868\u306b\u306f\u3001\u6240\u5f97\u306e\u5185\u8a33\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u4f1a\u793e\u58f2\u5374\u306e\u5e74\u306f\u7d66\u4e0e\u6240\u5f97\u3082\u3042\u308b\u5834\u5408\u304c\u591a\u3044\u305f\u3081\u3001\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u6570\u5024\u3092\u6b63\u78ba\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">e-Tax\u306b\u3088\u308b\u96fb\u5b50\u7533\u544a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">e-Tax\u306f\u3001<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/mark><\/a>\u304b\u3089\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3068\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u304c\u3042\u308c\u3070\u3001\u81ea\u5b85\u304b\u3089\u30c7\u30fc\u30bf\u9001\u4fe1\u3067\u7533\u544a\u304c\u5b8c\u7d50\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"413\" height=\"182\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/etax-shinkoku-start.png\" alt=\"\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306e\u300c\u4f5c\u6210\u958b\u59cb\u300d\u30dc\u30bf\u30f3\u306e\u753b\u9762\" class=\"wp-image-10470\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u8b72\u6e21\u6240\u5f97\u304c\u5927\u304d\u3044\u4f1a\u793e\u58f2\u5374\u6848\u4ef6\u3067\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u3066\u7d19\u307e\u305f\u306fe-Tax\u3067\u63d0\u51fa\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u8a18\u5165\u30df\u30b9\u304c\u5927\u304d\u306a\u8ffd\u5fb4\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-ed8823c489127da7650c73879d1e330b wp-block-paragraph\">\u25b7\u95a2\u9023:<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-a-payment-record-in-a-stock-transfer-where-to-submit-how-to-proceed-and-recommended-services\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u652f\u6255\u8abf\u66f8\uff5c\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u3092\u8a3c\u3059\u308b\u66f8\u985e\u30fb\u63d0\u51fa\u5148\u30fb\u624b\u7d9a<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u306e\u624b\u53d6\u308a\u3092\u6700\u5927\u5316\u3059\u308b\u8a2d\u8a08\u306e\u5de5\u592b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5b9a\u7533\u544a\u306f\u7a0e\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u4f5c\u696d\u3067\u3059\u304c\u3001\u672c\u6765\u52dd\u8ca0\u306f\u305d\u306e\u524d\u6bb5\u968e\u3001\u3064\u307e\u308aM&amp;A\u30b9\u30ad\u30fc\u30e0\u306e\u8a2d\u8a08\u6642\u306b\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u540c\u3058\u8b72\u6e21\u4fa1\u984d\u3067\u3082\u3001\u8a2d\u8a08\u6b21\u7b2c\u3067\u624b\u53d6\u308a\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u5f79\u54e1\u9000\u8077\u91d1\u3068\u306e\u7d44\u307f\u5408\u308f\u305b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u58f2\u5374\u306e\u30b9\u30ad\u30fc\u30e0\u3067\u983b\u7e41\u306b\u4f7f\u308f\u308c\u308b\u306e\u304c\u3001\u8b72\u6e21\u5bfe\u4fa1\u306e\u4e00\u90e8\u3092\u5f79\u54e1\u9000\u8077\u91d1\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u3068\u540c\u6642\u306b\u3001\u307e\u305f\u306f\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u306e\u4e00\u5b9a\u671f\u9593\u7d4c\u904e\u5f8c\u306b\u3001\u30aa\u30fc\u30ca\u30fc\u304c\u9000\u4efb\u3057\u3001\u4f1a\u793e\u304b\u3089\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6d41\u308c\u3067\u3059\u3002\u6b8b\u3063\u305f\u682a\u5f0f\u4fa1\u5024\u90e8\u5206\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u4ee3\u91d1\u3068\u3057\u3066\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6642\u306b\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u9000\u8077\u91d1\u8ab2\u7a0e\u304c\u6709\u5229\u306a\u7406\u7531<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u9000\u8077\u91d1\u306f\u3001\u7a0e\u52d9\u4e0a\u300c\u9000\u8077\u6240\u5f97\u300d\u3068\u3057\u3066\u5206\u96e2\u8ab2\u7a0e\u3055\u308c\u3001\u6b21\u306e\u3088\u3046\u306a\u512a\u9047\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9000\u8077\u6240\u5f97\u63a7\u9664(\u52e4\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u305f\u63a7\u9664\u984d)\u3092\u5dee\u3057\u5f15\u3051\u308b<\/li>\n\n\n\n<li>\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306e2\u5206\u306e1\u3060\u3051\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\uff08\u305d\u306e\u91d1\u984d\u306b\u5bfe\u3057\u3066\u7d2f\u9032\u7a0e\u7387\u3067\u8ab2\u7a0e\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.1420<\/a>\u3067\u3082\u3001\u9000\u8077\u6240\u5f97\u306f\u4ed6\u306e\u6240\u5f97\u3068\u306f\u5206\u96e2\u3057\u305f\u4e0a\u3067\u7a0e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u3088\u3046\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u9000\u8077\u91d1\u30b9\u30ad\u30fc\u30e0\u306e\u7d44\u307f\u7acb\u3066\u65b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u306e\u652f\u63f4\u73fe\u5834\u3067\u4f7f\u3046\u72ec\u81ea\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3068\u3057\u3066\u3001\u9000\u8077\u91d1\u30b9\u30ad\u30fc\u30e0\u691c\u8a0e\u6642\u306e\u8ad6\u70b9\u3092\u6319\u3052\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u52e4\u7d9a\u5e74\u6570(\u5f79\u54e1\u5c31\u4efb\u304b\u3089\u306e\u671f\u9593)\u304c\u9577\u3044\u304b<\/li>\n\n\n\n<li>\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u898f\u7a0b\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n\n\n\n<li>\u652f\u7d66\u984d\u304c\u529f\u7e3e\u500d\u7387\u6cd5(\u6700\u7d42\u6708\u984d\u5831\u916c\u00d7\u52e4\u7d9a\u5e74\u6570\u00d7\u529f\u7e3e\u500d\u7387)\u3067\u8aac\u660e\u3067\u304d\u308b\u6c34\u6e96\u304b<\/li>\n\n\n\n<li>\u8b72\u53d7\u4f01\u696d\u304c\u9000\u8077\u91d1\u652f\u7d66\u306e\u8ca1\u6e90\u3092\u5f15\u304d\u7d99\u3050\u524d\u63d0\u3067\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u9032\u3081\u3066\u3044\u308b\u304b<\/li>\n\n\n\n<li>\u652f\u7d66\u6642\u671f\u304c\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6642\u304b\u5f8c\u304b(\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u5909\u308f\u308b)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u6761\u4ef6\u304c\u6574\u308f\u306a\u3044\u72b6\u614b\u3067\u9000\u8077\u91d1\u3092\u652f\u7d66\u3059\u308b\u3068\u3001\u904e\u5927\u5f79\u54e1\u9000\u8077\u91d1\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u306e\u640d\u91d1\u7b97\u5165\u304c\u5426\u8a8d\u3055\u308c\u308b\u7b49\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u6b8b\u308a\u307e\u3059\u3002\u30b9\u30ad\u30fc\u30e0\u8a2d\u8a08\u306f\u8b72\u53d7\u4f01\u696d\u3068\u306e\u5408\u610f\u3082\u5fc5\u8981\u306a\u305f\u3081\u3001\u57fa\u672c\u5408\u610f\u306e\u524d\u306b\u65b9\u91dd\u3092\u56fa\u3081\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u6d41\u308c\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-f0e6da5fcdc8055a69cdb4546da6bdce wp-block-paragraph\">\u25b7\u95a2\u9023:<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-executive-retirement-benefits-handling-ma\/\">M&amp;A\u3067\u306e\u5f79\u54e1\u9000\u8077\u91d1\u306e\u6d3b\u7528\u65b9\u6cd5\uff5c\u4f1a\u793e\u58f2\u5374\u306e\u7bc0\u7a0e\u30b9\u30ad\u30fc\u30e0\u3068\u306f\uff1f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6982\u7b97\u53d6\u5f97\u8cbb(5\uff05)\u306e\u6d3b\u7528\u5224\u65ad<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f97\u8cbb\u304c\u5224\u660e\u3057\u306a\u3044\u30aa\u30fc\u30ca\u30fc\u306f\u3001\u8b72\u6e21\u4fa1\u984d\u306e5%\u3092\u6982\u7b97\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u7533\u544a\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5b9f\u969b\u306e\u53d6\u5f97\u8cbb\u304c\u3053\u308c\u3092\u4e0a\u56de\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5b9f\u984d\u3067\u7533\u544a\u3057\u305f\u65b9\u304c\u6709\u5229\u3067\u3059\u3002\u8a2d\u7acb\u6642\u306e\u51fa\u8cc7\u3001\u5897\u8cc7\u3001\u682a\u5f0f\u8cb7\u53d6\u308a\u306e\u8a18\u9332\u3092\u9061\u3063\u3066\u78ba\u8a8d\u3057\u3001\u5b9f\u984d\u3068\u6982\u7b97\u306e\u3069\u3061\u3089\u304c\u5927\u304d\u3044\u304b\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u4ef2\u4ecb\u624b\u6570\u6599\u7b49\u306e\u8b72\u6e21\u8cbb\u7528\u8a08\u4e0a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ef2\u4ecb\u624b\u6570\u6599\u306f\u8b72\u6e21\u5bfe\u4fa1\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u305f\u3081\u898b\u843d\u3068\u3057\u304c\u3061\u3067\u3059\u304c\u3001\u78ba\u5b9a\u7533\u544a\u3067\u306f\u8b72\u6e21\u8cbb\u7528\u3068\u3057\u3066\u660e\u793a\u7684\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u8b72\u6e21\u5bfe\u4fa1\u306e\u7dcf\u984d\u304b\u3089\u4ef2\u4ecb\u624b\u6570\u6599\u3092\u63a7\u9664\u3057\u305f\u300c\u5b9f\u5165\u91d1\u984d\u300d\u3092\u8b72\u6e21\u4fa1\u984d\u3068\u3057\u3066\u8aa4\u3063\u3066\u7533\u544a\u3059\u308b\u3068\u3001\u8b72\u6e21\u8cbb\u7528\u3092\u4e8c\u91cd\u63a7\u9664\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u5951\u7d04\u66f8\u8a18\u8f09\u306e\u8b72\u6e21\u4fa1\u984d\u3092\u53ce\u5165\u91d1\u984d\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u3092\u8b72\u6e21\u8cbb\u7528\u3068\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u5225\u306e\u6b04\u306b\u8a18\u5165\u3059\u308b\u306e\u304c\u6b63\u3057\u3044\u51e6\u7406\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u8b72\u6e21\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u3067\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u5b9f\u52d9\u8ad6\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6559\u79d1\u66f8\u7684\u306a\u78ba\u5b9a\u7533\u544a\u306e\u89e3\u8aac\u306b\u306f\u8f09\u3063\u3066\u3044\u306a\u3044\u3001\u4f1a\u793e\u58f2\u5374\u7279\u6709\u306e\u8ad6\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u7533\u544a\u76f4\u524d\u306b\u614c\u3066\u306a\u3044\u3088\u3046\u3001\u5178\u578b\u7684\u306a\u843d\u3068\u3057\u7a74\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u30fb\u5206\u5272\u6255\u3044\u6642\u306e\u7533\u544a\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u5bfe\u4fa1\u306e\u4e00\u90e8\u3092\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u306e\u696d\u7e3e\u9054\u6210\u306b\u5fdc\u3058\u3066\u652f\u6255\u3046\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u6761\u9805\u3092\u5165\u308c\u308b\u6848\u4ef6\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3067\u306e\u53ce\u5165\u91d1\u984d\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u8ad6\u70b9\u3067\u3059\u3002\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6642\u306b\u78ba\u5b9a\u984d\u3068\u3057\u3066\u7b97\u5b9a\u3055\u308c\u3066\u3044\u308c\u3070\u5168\u984d\u3092\u305d\u306e\u5e74\u306e\u6240\u5f97\u3001\u5909\u52d5\u6761\u4ef6\u4ed8\u304d\u306e\u90e8\u5206\u306f\u5b9f\u969b\u306b\u652f\u6255\u3044\u304c\u78ba\u5b9a\u3057\u305f\u5e74\u306b\u8ffd\u52a0\u7533\u544a\u3001\u3068\u3044\u3046\u6574\u7406\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u5951\u7d04\u6761\u9805\u306b\u3088\u3063\u3066\u5224\u65ad\u304c\u5206\u304b\u308c\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u3068\u5951\u7d04\u66f8\u3092\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-2b7d549b6329e26ae4cd20e6f40a3500 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-earnout\/\">\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u6761\u9805\u3068\u306f\uff1fM&amp;A\u3067\u306e\u6c7a\u3081\u65b9\u30fb\u30b5\u30f3\u30d7\u30eb\u30fb\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u91d1<\/a><\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u4f4f\u6c11\u7a0e\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3078\u306e\u8df3\u306d\u8fd4\u308a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u6240\u5f97\u306e\u4f4f\u6c11\u7a0e(5%)\u306f\u3001\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u4f1a\u793e\u58f2\u5374\u306e\u7fcc\u5e74\u306f\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u70b9\u3092\u3001\u7d0d\u7a0e\u8cc7\u91d1\u306e\u8a08\u753b\u306b\u7e54\u308a\u8fbc\u307f\u307e\u3059\u3002\u307e\u305f\u3001\u9000\u8077\u5f8c\u306b\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u5834\u5408\u3001\u8b72\u6e21\u6240\u5f97\u306e\u5f71\u97ff\u3067\u4fdd\u967a\u6599\u304c\u5927\u5e45\u306b\u4e0a\u304c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u306e\u5065\u5eb7\u4fdd\u967a\u3092\u4efb\u610f\u7d99\u7d9a\u3059\u308b\u9078\u629e\u80a2\u3082\u542b\u3081\u3066\u691c\u8a0e\u3059\u308b\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u8b72\u6e21\u640d\u304c\u51fa\u305f\u5834\u5408\u306e\u53d6\u6271\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u58f2\u5374\u3067\u8b72\u6e21\u640d\u304c\u751f\u3058\u308b\u30b1\u30fc\u30b9\u306f\u9650\u5b9a\u7684\u3067\u3059\u304c\u3001\u8907\u6570\u9298\u67c4\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u540c\u5e74\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u3001\u4e00\u822c\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\u3068\u8b72\u6e21\u640d\u3092\u901a\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"872\" height=\"402\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/stock-transfer-loss-profit-aggregation.jpg\" alt=\"\u975e\u4e0a\u5834\u682a\u5f0f\u3068\u4e0a\u5834\u682a\u5f0f\u306e\u3042\u3044\u3060\u306b\u304a\u3051\u308b\u682a\u5f0f\u8b72\u6e21\u640d\u76ca\u306e\u640d\u76ca\u901a\u7b97\u306e\u53ef\u5426\u3092\u793a\u3059\u56f3\u89e3\uff08\u975e\u4e0a\u5834\u682a\u306e\u9ed2\u5b57\u3068\u8d64\u5b57\u3001\u4e0a\u5834\u682a\u306e\u9ed2\u5b57\u3068\u8d64\u5b57\u306f\u305d\u308c\u305e\u308c\u640d\u76ca\u901a\u7b97\u4e0d\u53ef\u3001\u975e\u4e0a\u5834\u682a\u540c\u58eb\u306f\u640d\u76ca\u901a\u7b97\u53ef\uff09\" class=\"wp-image-10472\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/stock-transfer-loss-profit-aggregation.jpg 872w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/stock-transfer-loss-profit-aggregation-640x295.jpg 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/stock-transfer-loss-profit-aggregation-768x354.jpg 768w\" sizes=\"(max-width: 872px) 100vw, 872px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u624b\u7d9a\u306e\u8a73\u7d30\u306f\u95a2\u9023\u8a18\u4e8b\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-ccb86ae53b2263a47cca262d3ed9e044 wp-block-paragraph\">\u25b7\u95a2\u9023:<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer-loss-tax\/\">\u682a\u5f0f\u8b72\u6e21\u3067\u640d\u5931\u304c\u51fa\u305f\u6642\u306e\u7a0e\u52d9\uff5c\u640d\u76ca\u901a\u7b97\u3068\u7e70\u8d8a\u63a7\u9664\u306e\u624b\u7d9a\u3092\u89e3\u8aac<\/a><\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-768fa68e3249d527f67ce9d6da25244b wp-block-paragraph\">\u25b7\u95a2\u9023:<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-about-gains-and-losses-from-stock-transfers-explanation-of-who-needs-to-file-a-tax-return-precautions-and-tax-saving-methods\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u640d\u76ca\u3067\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u5834\u5408\uff5c\u975e\u4e0a\u5834\u682a\u306e\u8ab2\u7a0e\u306e\u6ce8\u610f\u70b9<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u306e\u8b72\u6e21\u6240\u5f97\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304b\u3089\u5bc4\u305b\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u8cea\u554f\u3092\u3001\u73fe\u5834\u3067\u306e\u56de\u7b54\u306b\u8fd1\u3044\u5f62\u3067\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1757550959448\"><strong class=\"schema-faq-question\"><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u4f1a\u793e\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u306f\u7a0e\u7406\u58eb\u306b\u983c\u3080\u3079\u304d\u3067\u3059\u304b<\/span><\/strong> <p class=\"schema-faq-answer\">\u91d1\u984d\u304c\u5927\u304d\u3044\u6848\u4ef6\u3067\u306f\u7a0e\u7406\u58eb\u3078\u306e\u4f9d\u983c\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u6839\u62e0\u3001\u9000\u8077\u91d1\u30b9\u30ad\u30fc\u30e0\u306e\u6574\u5408\u3001\u4f4f\u6c11\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u5f71\u97ff\u307e\u3067\u3001\u8ad6\u70b9\u304c\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002\u73fe\u5834\u3067\u306f\u307e\u305aM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u7d4c\u7531\u3067\u3001\u6848\u4ef6\u3092\u3088\u304f\u7406\u89e3\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3092\u7d39\u4ecb\u3057\u3066\u3082\u3089\u3046\u306e\u304c\u5b89\u5168\u306a\u9032\u3081\u65b9\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1757551044863\"><strong class=\"schema-faq-question\">\u00a0<span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u8b72\u6e21\u5bfe\u4fa1\u304c\u5206\u5272\u3067\u632f\u308a\u8fbc\u307e\u308c\u308b\u5834\u5408\u3001\u7533\u544a\u306f\u3069\u306e\u5e74\u306b\u884c\u3044\u307e\u3059\u304b<\/span><\/strong> <p class=\"schema-faq-answer\">\u5951\u7d04\u6761\u9805\u6b21\u7b2c\u3067\u3059\u3002\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6642\u306b\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5206\u306f\u3001\u305d\u306e\u5e74\u306e\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002\u5f8c\u5e74\u306e\u696d\u7e3e\u9023\u52d5\u90e8\u5206\u306f\u3001\u78ba\u5b9a\u3057\u305f\u5e74\u306b\u8ffd\u52a0\u7533\u544a\u3059\u308b\u53d6\u6271\u3044\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u5951\u7d04\u66f8\u306e\u6761\u6587\u3068\u7a0e\u7406\u58eb\u306e\u5224\u65ad\u3067\u7d50\u8ad6\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1757551152390\"><strong class=\"schema-faq-question\"><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u5f79\u54e1\u9000\u8077\u91d1\u306f\u78ba\u5b9a\u7533\u544a\u3067\u4f55\u304b\u624b\u7d9a\u304c\u5fc5\u8981\u3067\u3059\u304b<\/span><\/strong> <p class=\"schema-faq-answer\">\u9000\u8077\u6642\u306b\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u4f1a\u793e\u3078\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u3001\u6e90\u6cc9\u5fb4\u53ce\u3067\u8ab2\u7a0e\u304c\u5b8c\u7d50\u3057\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u3067\u7cbe\u7b97\u3057\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306e\u7533\u544a\u3068\u540c\u3058\u5e74\u306b\u884c\u3044\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1778509157849\"><strong class=\"schema-faq-question\"><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u3066\u3044\u305f\u5834\u5408\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b<\/span><\/strong> <p class=\"schema-faq-answer\">\u6c17\u4ed8\u3044\u305f\u6642\u70b9\u3067\u901f\u3084\u304b\u306b\u671f\u9650\u5f8c\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u81ea\u4e3b\u7684\u306a\u7533\u544a\u3067\u3042\u308c\u3070\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8efd\u6e1b\u3055\u308c\u308b\u53d6\u6271\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u306b\u884c\u52d5\u3059\u308b\u307b\u3069\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u5c0f\u3055\u304f\u6e08\u3080\u50be\u5411\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1778652802174\"><strong class=\"schema-faq-question\"><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u304d\u306f\u3069\u3046\u3059\u308c\u3070\u826f\u3044\u3067\u3059\u304b<\/span><\/strong> <p class=\"schema-faq-answer\">\u307e\u305a\u8a2d\u7acb\u6642\u306e\u767b\u8a18\u7c3f\u3001\u5897\u8cc7\u306e\u6255\u8fbc\u8cc7\u6599\u3001\u904e\u53bb\u306e\u682a\u4e3b\u9593\u306e\u8b72\u6e21\u8a18\u9332\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u5224\u660e\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u8b72\u6e21\u4fa1\u984d\u306e5%\u3092\u6982\u7b97\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u7533\u544a\u3067\u304d\u307e\u3059\u3002\u5b9f\u984d\u3068\u6982\u7b97\u3092\u6bd4\u8f03\u3057\u3001\u6709\u5229\u306a\u307b\u3046\u3092\u9078\u629e\u3059\u308b\u306e\u304c\u73fe\u5834\u306e\u5224\u65ad\u3067\u3059\u3002<\/p> <\/div> <\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"400\" height=\"300\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-4.jpg\" alt=\"\" class=\"wp-image-3067\"\/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"400\" height=\"300\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-3.jpg\" alt=\"\" class=\"wp-image-3068\"\/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u58f2\u5374\u3067\u5f97\u305f\u8b72\u6e21\u6240\u5f97\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306720.315%\u306e\u7a0e\u7387\u304c\u304b\u304b\u308a\u3001\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u624b\u53d6\u308a\u3092\u5de6\u53f3\u3059\u308b\u306e\u306f\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u305d\u306e\u3082\u306e\u3088\u308a\u3082\u3001\u305d\u306e\u524d\u6bb5\u968e\u3067\u306e\u53d6\u5f97\u8cbb\u306e\u7a4d\u307f\u4e0a\u3052\u3001\u8b72\u6e21\u8cbb\u7528\u306e\u8a08\u4e0a\u3001\u9000\u8077\u91d1\u3068\u306e\u7d44\u307f\u5408\u308f\u305b\u3068\u3044\u3063\u305f\u30b9\u30ad\u30fc\u30e0\u8a2d\u8a08\u3067\u3059\u3002\u9577\u5e74\u7a4d\u307f\u4e0a\u3052\u305f\u4f1a\u793e\u306e\u4fa1\u5024\u3092\u3001\u7a0e\u8ca0\u62c5\u3067\u76ee\u6e1b\u308a\u3055\u305b\u305f\u304f\u306a\u3044\u3068\u3044\u3046\u601d\u3044\u306f\u3001\u8b72\u6e21\u3092\u8003\u3048\u308b\u3059\u3079\u3066\u306e\u30aa\u30fc\u30ca\u30fc\u306b\u5171\u901a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3068\u3057\u3066\u3001\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u5b9f\u7e3e\u7d4c\u9a13\u3092\u8c4a\u5bcc\u306b\u6301\u3061\u3001\u8b72\u6e21\u30b9\u30ad\u30fc\u30e0\u306e\u8a2d\u8a08\u304b\u3089\u78ba\u5b9a\u7533\u544a\u307e\u3067\u4e00\u8cab\u652f\u63f4\u304c\u53ef\u80fd\u3067\u3059\u3002\u5275\u696d\u8005\u5229\u76ca\u306e\u624b\u53d6\u308a\u6700\u5927\u5316\u306b\u5411\u3051\u3066\u3001\u3054\u76f8\u8ac7\u3092\u627f\u308a\u307e\u3059\u3002\u672c\u683c\u691c\u8a0e\u524d\u306e\u60c5\u5831\u53ce\u96c6\u306e\u6bb5\u968e\u304b\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-35d6ba0785dbc0629f8ad4f810c4ee46 wp-block-paragraph\"><a 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