{"id":5326,"date":"2026-10-02T17:22:32","date_gmt":"2026-10-02T08:22:32","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=5326"},"modified":"2026-10-08T11:20:52","modified_gmt":"2026-10-08T02:20:52","slug":"capital-gains-tax","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/capital-gains-tax\/","title":{"rendered":"\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306e\u7a0e\u91d1\u306f20.315\uff05\uff5c\u4f1a\u793e\u58f2\u5374\u30b9\u30ad\u30fc\u30e0\u5225\u306e\u9055\u3044"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u682a\u3084\u4e0d\u52d5\u7523\u3092\u58f2\u3063\u3066\u5f97\u305f\u5229\u76ca\u306b\u306f\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u5408\u308f\u305b\u3066\u7d042\u5272\u306e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u305f\u3060\u81ea\u793e\u682a\u3092\u624b\u653e\u3059\u5834\u9762\u3067\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u304b\u4e8b\u696d\u8b72\u6e21\u304b\u3001\u9000\u8077\u91d1\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u304b\u3067\u8ab2\u7a0e\u306e\u5f62\u304c\u5909\u308f\u308a\u3001\u624b\u53d6\u308a\u306b\u3082\u5dee\u304c\u51fa\u307e\u3059\u3002\u58f2\u5374\u5f8c\u306b\u3044\u304f\u3089\u6b8b\u308b\u306e\u304b\u4e0d\u5b89\u306a\u7d4c\u55b6\u8005\u306b\u5411\u3051\u3066\u3001\u8cc7\u7523\u5225\u306e\u7a0e\u7387\u3068\u8a08\u7b97\u4f8b\u3001\u78ba\u5b9a\u7533\u544a\u3001\u640d\u5931\u306e\u6271\u3044\u3001\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u30012027\u5e74\u304b\u3089\u306e\u5bcc\u88d5\u5c64\u8ab2\u7a0e\u306e\u5f37\u5316\u307e\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\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=\"mailto:ma-sodan@mitsukijapan.com?subject=%E4%BC%9A%E7%A4%BE%E5%A3%B2%E5%8D%B4%E3%81%AE%E3%81%94%E7%9B%B8%E8%AB%87&amp;body=%E4%BC%9A%E7%A4%BE%E5%A3%B2%E5%8D%B4%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6%E3%80%81%E4%BB%A5%E4%B8%8B%E3%82%92%E6%95%99%E3%81%88%E3%81%A6%E3%81%8f%E3%81%A0%E3%81%95%E3%81%84%E3%80%82%0D%0A%0D%0A%EF%BC%BB%E3%81%94%E8%B3%AA%E5%95%8F%E3%83%BB%E3%81%94%E7%9B%B8%E8%AB%87%E5%86%85%E5%AE%B9%E3%82%92%E3%81%94%E8%A8%98%E5%85%A5%E3%81%8f%E3%81%A0%E3%81%95%E3%81%84%EF%BC%BD\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"1000\" height=\"563\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner.webp\" alt=\"\u4f1a\u793e\u58f2\u5374\u306e\u7121\u6599\u30e1\u30fc\u30eb\u76f8\u8ac7\uff5c\u58f2\u5374\u3092\u6c7a\u3081\u308b\u524d\u3067\u3082\u76f8\u8ac7\u53ef\u80fd\u30fb\u521d\u56de\u306f\u4f1a\u793e\u540d\u3068\u96fb\u8a71\u756a\u53f7\u4e0d\u8981\" class=\"wp-image-14107\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner-640x360.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner-768x432.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/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\/valuations\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"444\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp\" alt=\"\u4f01\u696d\u4fa1\u5024\u30921\u5206\u3067\u7c21\u6613\u8a66\u7b97\uff5c\u767b\u9332\u4e0d\u8981\u30fb\u7121\u6599\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\" class=\"wp-image-12180\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-640x355.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-768x426.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"ark-block-toc\" data-target=\"h3\">\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\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u57fa\u672c\u3068\u8a08\u7b97\u65b9\u6cd5<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3068\u30a4\u30f3\u30ab\u30e0\u30b2\u30a4\u30f3\u306e\u9055\u3044<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u7a0e\u738720.315\uff05\u306e\u5185\u8a33\u30682027\u5e74\u304b\u3089\u306e\u5909\u66f4<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u7a0e\u984d\u306e\u8a08\u7b97\u5f0f<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u8cc7\u7523\u5225\u306b\u898b\u308b\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306e\u7a0e\u91d1<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u4e0a\u5834\u682a\u5f0f\u3068\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u9055\u3044<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u4e0d\u52d5\u7523\u306f\u6240\u6709\u671f\u95935\u5e74\u3067\u7a0e\u7387\u304c\u5909\u308f\u308b<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">FX\u3068\u6697\u53f7\u8cc7\u7523\u306f\u6240\u5f97\u533a\u5206\u304c\u7570\u306a\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u306e\u30b9\u30ad\u30fc\u30e0\u9078\u5b9a\u3068\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u306f\u500b\u4eba\u306b1\u56de\u3060\u3051\u8ab2\u7a0e\u3055\u308c\u308b<\/a><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306f\u4f1a\u793e\u3068\u500b\u4eba\u306e2\u6bb5\u968e\u3067\u8ab2\u7a0e\u3055\u308c\u308b<\/a><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u5f79\u54e1\u9000\u8077\u91d1\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3068\u7a0e\u8ca0\u62c5\u304c\u4e0b\u304c\u308a\u3084\u3059\u3044<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u3068\u3057\u3066\u4f1a\u793e\u306b\u58f2\u308b\u3068\u307f\u306a\u3057\u914d\u5f53\u306b\u306a\u308b<\/a><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u682a\u4e3b\u306a\u3089\u6cd5\u4eba\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b<\/a><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u30b9\u30ad\u30fc\u30e0\u3092\u6bd4\u3079\u308b\u3068\u304d\u306e\u5224\u65ad\u8ef8<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u30fb\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u306e\u7279\u5b9a\u53e3\u5ea7\u306a\u3089\u7533\u544a\u4e0d\u8981\u3092\u9078\u3079\u308b<\/a><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u4f1a\u793e\u54e1\u306f20\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304c\u4e0d\u8981<\/a><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">NISA\u53e3\u5ea7\u306e\u5229\u76ca\u306f\u975e\u8ab2\u7a0e\u3067\u7533\u544a\u3082\u4e0d\u8981<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u81ea\u793e\u682a\u3092\u58f2\u3063\u305f\u3089\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u7533\u544a\u3059\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u8b72\u6e21\u640d\u5931\u304c\u51fa\u305f\u3068\u304d\u306e\u640d\u76ca\u901a\u7b97\u3068\u7e70\u8d8a\u63a7\u9664<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u640d\u5931\u306f3\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u308b<\/a><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u640d\u5931\u306f\u4e0a\u5834\u682a\u5f0f\u3068\u901a\u7b97\u3067\u304d\u306a\u3044<\/a><\/li><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u4e0d\u52d5\u7523\u306e\u640d\u5931\u306f\u539f\u5247\u3068\u3057\u3066\u307b\u304b\u306e\u6240\u5f97\u3068\u901a\u7b97\u3067\u304d\u306a\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u3068\u6d77\u5916\u79fb\u4f4f\u6642\u306e\u7a0e\u91d1<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u4eba<\/a><\/li><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u975e\u5c45\u4f4f\u8005\u306b\u306a\u3063\u3066\u304b\u3089\u306e\u58f2\u5374\u3082\u65e5\u672c\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b<\/a><\/li><li><a href=\"#arkb-toc-27\" class=\"ark-block-toc__link\">\u4f4f\u6c11\u7a0e\u306f1\u67081\u65e5\u306e\u4f4f\u6240\u3067\u6c7a\u307e\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-28\" class=\"ark-block-toc__link\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3068\u5927\u578b\u306e\u4f1a\u793e\u58f2\u5374<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-29\" class=\"ark-block-toc__link\">\u8ffd\u52a0\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u4ed5\u7d44\u307f<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-30\" class=\"ark-block-toc__link\">\u652f\u63f4\u73fe\u5834\u3067\u898b\u308b\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u306e\u843d\u3068\u3057\u7a74<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-31\" class=\"ark-block-toc__link\">\u58f2\u5374\u524d\u306b\u78ba\u8a8d\u3057\u305f\u3044\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li><li><a href=\"#arkb-toc-32\" class=\"ark-block-toc__link\">\u5bb6\u65cf\u304c\u6301\u3064\u682a\u5f0f\u306e\u6271\u3044\u3092\u5f8c\u56de\u3057\u306b\u3057\u3066\u3057\u307e\u3046<\/a><\/li><li><a href=\"#arkb-toc-33\" class=\"ark-block-toc__link\">\u7d0d\u7a0e\u8cc7\u91d1\u3092\u5148\u306b\u4f7f\u3063\u3066\u3057\u307e\u3046<\/a><\/li><li><a href=\"#arkb-toc-34\" class=\"ark-block-toc__link\">\u9000\u4efb\u5f8c\u306e\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u898b\u843d\u3068\u3059<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-35\" class=\"ark-block-toc__link\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306e\u7a0e\u91d1\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-36\" class=\"ark-block-toc__link\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306e\u7a0e\u91d1\u3068\u4f1a\u793e\u58f2\u5374\u30b9\u30ad\u30fc\u30e0\u306e\u307e\u3068\u3081<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"tel:0120-169-256\"><img decoding=\"async\" width=\"1000\" height=\"333\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner.webp\" alt=\"\u682a\u5f0f\u8b72\u6e21\u30fb\u4e8b\u696d\u8b72\u6e21\u306a\u3069M&amp;A\u624b\u6cd5\u3092\u96fb\u8a71\u76f8\u8ac7\uff5c0120-169-256\u30fb24\u6642\u9593\u53d7\u4ed8\" class=\"wp-image-13671\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner-640x213.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner-768x256.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n\n\n\n<h2 id=\"arkb-toc-0\" class=\"wp-block-heading\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u57fa\u672c\u3068\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u682a\u3092\u58f2\u3063\u305f\u3089\u3001\u7a0e\u91d1\u306f\u3044\u304f\u3089\u5f15\u304b\u308c\u308b\u306e\u304b\u300d\u3002\u500b\u4eba\u6295\u8cc7\u5bb6\u3082\u3001\u4f1a\u793e\u3092\u8b72\u308b\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u3082\u3001\u6700\u521d\u306b\u6c17\u306b\u306a\u308b\u306e\u306f\u3053\u306e\u70b9\u3067\u3057\u3087\u3046\u3002\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306b\u306f\u539f\u5247\u3068\u3057\u306620.315\uff05\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u3001\u7d66\u4e0e\u306a\u3069\u306e\u6240\u5f97\u3068\u306f\u5207\u308a\u96e2\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u81ea\u793e\u682a\u3092\u624b\u653e\u3059<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21<\/a>\u3082\u540c\u3058\u67a0\u7d44\u307f\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/share-sale-tax\/\">\u4f1a\u793e\u58f2\u5374\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/a>\u3092\u898b\u7a4d\u3082\u308b\u51fa\u767a\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3068\u30a4\u30f3\u30ab\u30e0\u30b2\u30a4\u30f3\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3068\u306f\u3001\u682a\u5f0f\u3084\u4e0d\u52d5\u7523\u306a\u3069\u3092\u58f2\u3063\u305f\u3068\u304d\u306b\u5f97\u308b\u5024\u4e0a\u304c\u308a\u76ca\u306e\u3053\u3068\u3067\u3059\u3002\u914d\u5f53\u3084\u5bb6\u8cc3\u306e\u3088\u3046\u306b\u6301\u3063\u3066\u3044\u308b\u3060\u3051\u3067\u5165\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/income-vs-capital-sale\/\">\u30a4\u30f3\u30ab\u30e0\u30b2\u30a4\u30f3<\/a>\u3068\u306f\u6240\u5f97\u306e\u533a\u5206\u304c\u7570\u306a\u308a\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3082\u5225\u5efa\u3066\u3002\u4f1a\u793e\u58f2\u5374\u306b\u7f6e\u304d\u63db\u3048\u308b\u3068\u3001\u6bce\u5e74\u53d7\u3051\u53d6\u308b\u914d\u5f53\u304c\u30a4\u30f3\u30ab\u30e0\u30b2\u30a4\u30f3\u3001\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u3066\u5f97\u305f\u5bfe\u4fa1\u306e\u3046\u3061\u5229\u76ca\u90e8\u5206\u304c\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u7a0e\u738720.315\uff05\u306e\u5185\u8a33\u30682027\u5e74\u304b\u3089\u306e\u5909\u66f4<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u304c\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306e\u7a0e\u7387\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u3067\u3082\u81ea\u793e\u682a\u3067\u3082\u5909\u308f\u308a\u307e\u305b\u3093\u30022026\u5e743\u6708\u306b\u6210\u7acb\u3057\u305f\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u30012027\u5e74\u5206\u304b\u3089\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u6240\u5f97\u7a0e\u984d\u306e1.1\uff05\u306b\u4e0b\u304c\u308a\u3001\u65b0\u8a2d\u306e\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e1\uff05\u304c\u52a0\u308f\u308b\u3053\u3068\u304c\u6c7a\u307e\u308a\u307e\u3057\u305f\uff08<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/explanation\/PDF\/p0003-0010.pdf\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u8ca1\u52d9\u7701\u306e\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/mark><\/a>\uff09\u3002\u4e0b\u8868\u306e\u3068\u304a\u308a\u3001\u5408\u8a08\u7a0e\u7387\u306f20.315\uff05\u306e\u307e\u307e\u636e\u3048\u7f6e\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u76ee<\/th><th class=\"has-text-align-right\" data-align=\"right\">2026\u5e74\u5206\u307e\u3067\u306e\u7a0e\u7387<\/th><th class=\"has-text-align-right\" data-align=\"right\">2027\u5e74\u5206\u304b\u3089\u306e\u7a0e\u7387<\/th><\/tr><\/thead><tbody><tr><td><strong>\u6240\u5f97\u7a0e<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">15\uff05<\/td><td class=\"has-text-align-right\" data-align=\"right\">15\uff05<\/td><\/tr><tr><td><strong>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">0.315\uff05<br>\uff08\u6240\u5f97\u7a0e\u984d\u306e2.1\uff05\uff09<\/td><td class=\"has-text-align-right\" data-align=\"right\">0.165\uff05<br>\uff08\u6240\u5f97\u7a0e\u984d\u306e1.1\uff05\uff09<\/td><\/tr><tr><td><strong>\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">\u306a\u3057<\/td><td class=\"has-text-align-right\" data-align=\"right\">0.15\uff05<br>\uff08\u6240\u5f97\u7a0e\u984d\u306e1\uff05\uff09<\/td><\/tr><tr><td><strong>\u4f4f\u6c11\u7a0e<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">5\uff05<\/td><td class=\"has-text-align-right\" data-align=\"right\">5\uff05<\/td><\/tr><tr><td><strong>\u5408\u8a08<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">20.315\uff05<\/td><td class=\"has-text-align-right\" data-align=\"right\">20.315\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u7a0e\u984d\u306e\u8a08\u7b97\u5f0f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u984d\u306f\u3001\u8b72\u6e21\u4fa1\u984d\u304b\u3089\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u8b72\u6e21\u6240\u5f97\u306b\u300120.315\uff05\u3092\u639b\u3051\u3066\u6c42\u3081\u307e\u3059\u3002\u53d6\u5f97\u8cbb\u306f\u682a\u5f0f\u3092\u624b\u306b\u5165\u308c\u305f\u3068\u304d\u306e\u6255\u8fbc\u91d1\u984d\u3084\u8cfc\u5165\u4ee3\u91d1\u3001\u8b72\u6e21\u8cbb\u7528\u306f\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u58f2\u308b\u305f\u3081\u306b\u76f4\u63a5\u304b\u304b\u3063\u305f\u8cbb\u7528\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1463<\/mark><\/a>\uff09\u3002<br><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"330\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/tax-on-capital-gains.jpg\" alt=\"\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306b\u304b\u304b\u308b\u7a0e\u91d1-\u8b72\u6e21\u6240\u5f97\u30fb\u7a0e\u7387\u30fb\u7a0e\u984d\u306e\u8a08\u7b97\" class=\"wp-image-5658\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/tax-on-capital-gains.jpg 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/tax-on-capital-gains-640x211.jpg 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/tax-on-capital-gains-768x253.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u3092\u60f3\u5b9a\u3057\u305f\u8a08\u7b97\u4f8b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eee\u306b\u3001\u8a2d\u7acb\u6642\u306b1,000\u4e07\u5186\u3092\u51fa\u8cc7\u3057\u305f\u4f1a\u793e\u306e\u682a\u5f0f\u30923\u5104\u5186\u3067\u8b72\u6e21\u3057\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u306e\u8b72\u6e21\u8cbb\u7528\u304c1,000\u4e07\u5186\u304b\u304b\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u4e0b\u8868\u306e\u3068\u304a\u308a\u7a0e\u984d\u306f\u7d045,688\u4e07\u5186\u3068\u306a\u308a\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/net-proceeds-sale\/\">\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a<\/a>\u306f\u7d042\u51043,312\u4e07\u5186\u3002\u53d6\u5f97\u8cbb\u306f\u8a2d\u7acb\u6642\u306b\u3059\u3067\u306b\u6255\u3063\u305f\u304a\u91d1\u306a\u306e\u3067\u3001\u624b\u53d6\u308a\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306f\u5dee\u3057\u5f15\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u682a\u5f0f\u8b72\u6e21\u306e\u8a08\u7b97\u9805\u76ee<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u91d1\u984d\uff08\u4eee\u5b9a\uff09<\/th><th>\u8a08\u7b97\u306e\u5185\u8a33<\/th><\/tr><\/thead><tbody><tr><td><strong>\u8b72\u6e21\u4fa1\u984d<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">3\u5104\u5186<\/td><td>\u682a\u5f0f\u306e\u58f2\u5374\u4ee3\u91d1<\/td><\/tr><tr><td><strong>\u53d6\u5f97\u8cbb<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">1,000\u4e07\u5186<\/td><td>\u8a2d\u7acb\u6642\u306e\u51fa\u8cc7\u984d<\/td><\/tr><tr><td><strong>\u8b72\u6e21\u8cbb\u7528<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">1,000\u4e07\u5186<\/td><td>\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069<\/td><\/tr><tr><td><strong>\u8b72\u6e21\u6240\u5f97<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">2\u51048,000\u4e07\u5186<\/td><td>3\u5104\u5186\uff0d1,000\u4e07\u5186\uff0d1,000\u4e07\u5186<\/td><\/tr><tr><td><strong>\u7a0e\u984d<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">5,688\u4e072,000\u5186<\/td><td>2\u51048,000\u4e07\u5186\u00d720.315\uff05<\/td><\/tr><tr><td><strong>\u624b\u53d6\u308a<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">\u7d042\u51043,312\u4e07\u5186<\/td><td>3\u5104\u5186\uff0d\u8b72\u6e21\u8cbb\u7528\uff0d\u7a0e\u984d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u304d\u306e\u6271\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u4ee3\u304b\u3089\u5f15\u304d\u7d99\u3044\u3060\u682a\u3084\u3001\u6614\u306b\u8cb7\u3044\u96c6\u3081\u305f\u682a\u306f\u3001\u53d6\u5f97\u8cbb\u3092\u793a\u3059\u8cc7\u6599\u304c\u6b8b\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u8b72\u6e21\u4fa1\u984d\u306e5\uff05\u3092\u53d6\u5f97\u8cbb\u3068\u3059\u308b\u65b9\u6cd5\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1464.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1464<\/mark><\/a>\uff09\u3002\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u53d7\u3051\u53d6\u3063\u305f\u682a\u5f0f\u306a\u3089\u3001\u524d\u306e\u6301\u3061\u4e3b\u306e\u53d6\u5f97\u8cbb\u3092\u5f15\u304d\u7d99\u3050\u70b9\u3082\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u76f8\u7d9a\u3057\u305f\u682a\u3092\u58f2\u308b\u3068\u304d\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u81ea\u793e\u682a\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u4ee5\u5185\u306b\u8b72\u6e21\u3059\u308b\u3068\u3001\u7d0d\u3081\u305f\u76f8\u7d9a\u7a0e\u306e\u4e00\u90e8\u3092\u53d6\u5f97\u8cbb\u306b\u52a0\u3048\u3089\u308c\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sale-cost-basis-tax\/\">\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/a>\u304c\u3042\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3267.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.3267<\/mark><\/a>\uff09\u3002\u5148\u4ee3\u306e\u76f8\u7d9a\u304b\u3089\u65e5\u304c\u6d45\u3044\u4f1a\u793e\u3067\u306f\u3001\u58f2\u5374\u6642\u671f\u3092\u8003\u3048\u308b\u6750\u6599\u306e1\u3064\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u8cc7\u7523\u5225\u306b\u898b\u308b\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306e\u7a0e\u91d1<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u3082\u4e0d\u52d5\u7523\u3082\u3001\u58f2\u3063\u3066\u5f97\u305f\u5229\u76ca\u306e\u7a0e\u91d1\u306f\u3069\u308c\u3082\u7d042\u5272\u3002\u305d\u3046\u899a\u3048\u3066\u3044\u308b\u3068\u3001\u4e0d\u52d5\u7523\u3084\u6697\u53f7\u8cc7\u7523\u3067\u8a08\u7b97\u3092\u8aa4\u308a\u307e\u3059\u3002\u8cc7\u7523\u306b\u3088\u3063\u3066\u6240\u5f97\u306e\u533a\u5206\u3068\u8ab2\u7a0e\u65b9\u5f0f\u304c\u7570\u306a\u308a\u3001\u640d\u5931\u306e\u6271\u3044\u306b\u3082\u5dee\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u4e0b\u8868\u3067\u4e3b\u306a\u8cc7\u7523\u3092\u6bd4\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u5bfe\u8c61\u8cc7\u7523<\/th><th>\u6240\u5f97\u533a\u5206\u3068\u8ab2\u7a0e\u65b9\u5f0f<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u7a0e\u7387\u306e\u76ee\u5b89<\/th><th>\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664<\/th><\/tr><\/thead><tbody><tr><td><strong>\u4e0a\u5834\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17<\/strong><\/td><td>\u8b72\u6e21\u6240\u5f97\u7b49<br>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/td><td class=\"has-text-align-right\" data-align=\"right\">20.315\uff05<\/td><td>3\u5e74\u9593\u53ef<\/td><\/tr><tr><td><strong>\u975e\u4e0a\u5834\u682a\u5f0f\uff08\u81ea\u793e\u682a\u306a\u3069\uff09<\/strong><\/td><td>\u8b72\u6e21\u6240\u5f97\u7b49<br>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/td><td class=\"has-text-align-right\" data-align=\"right\">20.315\uff05<\/td><td>\u539f\u5247\u4e0d\u53ef<\/td><\/tr><tr><td><strong>\u571f\u5730\u30fb\u5efa\u7269<\/strong><\/td><td>\u8b72\u6e21\u6240\u5f97<br>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u6240\u67095\u5e74\u8d85\u306f20.315\uff05<br>\u6240\u67095\u5e74\u4ee5\u4e0b\u306f39.63\uff05<\/td><td>\u539f\u5247\u4e0d\u53ef<\/td><\/tr><tr><td><strong>FX<\/strong><\/td><td>\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49<br>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/td><td class=\"has-text-align-right\" data-align=\"right\">20.315\uff05<\/td><td>3\u5e74\u9593\u53ef<\/td><\/tr><tr><td><strong>\u6697\u53f7\u8cc7\u7523<\/strong><\/td><td>\u96d1\u6240\u5f97<br>\u7dcf\u5408\u8ab2\u7a0e<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u6240\u5f97\u7a0e5\u301c45\uff05<br>\u4f4f\u6c11\u7a0e10\uff05\u306a\u3069<\/td><td>\u4e0d\u53ef<\/td><\/tr><tr><td><strong>NISA\u53e3\u5ea7\u306e\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17<\/strong><\/td><td>\u975e\u8ab2\u7a0e<\/td><td class=\"has-text-align-right\" data-align=\"right\">0\uff05<\/td><td>\u5bfe\u8c61\u5916<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u4e0a\u5834\u682a\u5f0f\u3068\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u682a\u5f0f\u3067\u3082\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u3068\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u306e\u4e00\u822c\u682a\u5f0f\u7b49\u306f\u5225\u306e\u533a\u5206\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u4e00\u822c\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\u3068\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u640d\u5931\u306f\u76f8\u6bba\u3067\u304d\u305a\u3001\u305d\u306e\u9006\u3082\u540c\u3058\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1463<\/mark><\/a>\uff09\u3002\u81ea\u793e\u682a\u306b\u306f\u8a3c\u5238\u4f1a\u793e\u306e\u7279\u5b9a\u53e3\u5ea7\u3082\u306a\u3044\u305f\u3081\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3068\u7533\u544a\u306f\u81ea\u5206\u3067\u884c\u3046\u524d\u63d0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u306f\u6240\u6709\u671f\u95935\u5e74\u3067\u7a0e\u7387\u304c\u5909\u308f\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u571f\u5730\u3084\u5efa\u7269\u306f\u3001\u58f2\u3063\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3068\u3057\u306620.315\uff05\u30015\u5e74\u4ee5\u4e0b\u306a\u3089\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u3068\u3057\u306639.63\uff05\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1440.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1440<\/mark><\/a>\uff09\u3002\u308f\u305a\u304b\u306a\u6642\u671f\u306e\u9055\u3044\u3067\u7a0e\u7387\u304c\u7d042\u500d\u306b\u8df3\u306d\u4e0a\u304c\u308b\u305f\u3081\u3001\u58f2\u308b\u5e74\u306e\u898b\u6975\u3081\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u540d\u7fa9\u306e\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3082\u58f2\u308b\u5834\u5408<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u793e\u3084\u5de5\u5834\u306e\u571f\u5730\u3092\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304c\u6301\u3061\u3001\u4f1a\u793e\u306b\u8cb8\u3057\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002M&amp;A\u3067\u3053\u306e\u4e0d\u52d5\u7523\u3082\u8b72\u53d7\u4f01\u696d\u306b\u5f15\u304d\u53d6\u3063\u3066\u3082\u3089\u3046\u306a\u3089\u3001\u682a\u5f0f\u3068\u306f\u5225\u306b\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u540c\u3058\u5e74\u306b\u4e21\u65b9\u3092\u58f2\u308b\u3068\u3001\u305d\u306e\u5e74\u306e\u6240\u5f97\u304c\u4e00\u6c17\u306b\u81a8\u3089\u3080\u70b9\u3082\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">FX\u3068\u6697\u53f7\u8cc7\u7523\u306f\u6240\u5f97\u533a\u5206\u304c\u7570\u306a\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">FX\u306e\u5229\u76ca\u306f\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u3068\u3057\u3066\u300120.315\uff05\u306e\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1521.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1521<\/mark><\/a>\uff09\u3002\u6697\u53f7\u8cc7\u7523\u306f\u96d1\u6240\u5f97\u3068\u3057\u3066\u7d66\u4e0e\u306a\u3069\u3068\u5408\u7b97\u3059\u308b\u7dcf\u5408\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u306f\u6700\u9ad845\uff05\u307e\u3067\u4e0a\u304c\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.2260<\/mark><\/a>\uff09\u3002\u5f79\u54e1\u5831\u916c\u304c\u591a\u3044\u4eba\u307b\u3069\u3001\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308a\u3084\u3059\u3044\u533a\u5206\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6697\u53f7\u8cc7\u7523\u306f\u5206\u96e2\u8ab2\u7a0e\u3078\u79fb\u308b\u898b\u8fbc\u307f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u3067\u306f\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u6539\u6b63\u3092\u524d\u63d0\u306b\u3001\u4e00\u5b9a\u306e\u6697\u53f7\u8cc7\u7523\u306e\u8b72\u6e21\u76ca\u309220.315\uff05\u306e\u5206\u96e2\u8ab2\u7a0e\u3068\u3059\u308b\u65b9\u91dd\u304c\u793a\u3055\u308c\u307e\u3057\u305f\uff08<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/index.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u8ca1\u52d9\u7701\u306e2026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/mark><\/a>\uff09\u3002\u524d\u63d0\u3068\u306a\u308b\u6539\u6b63\u6cd5\u306f2026\u5e747\u6708\u306b\u516c\u5e03\u3055\u308c\u30012028\u5e74\u304b\u3089\u306e\u9069\u7528\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u306e\u30b9\u30ad\u30fc\u30e0\u9078\u5b9a\u3068\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u30583\u5104\u5186\u3067\u4f1a\u793e\u3092\u624b\u653e\u3057\u3066\u3082\u3001\u30b9\u30ad\u30fc\u30e0\u304c\u9055\u3048\u3070\u624b\u5143\u306b\u6b8b\u308b\u91d1\u984d\u306f\u5909\u308f\u308a\u307e\u3059\u3002\u5206\u304b\u308c\u76ee\u306f\u3001\u5229\u76ca\u304c\u8ab0\u306b\u5e30\u5c5e\u3057\u3001\u3069\u306e\u6240\u5f97\u533a\u5206\u3067\u3001\u4f55\u56de\u8ab2\u7a0e\u3055\u308c\u308b\u304b\u3002\u4e0b\u8868\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u3067\u691c\u8a0e\u3055\u308c\u308b\u4e3b\u306a\u30b9\u30ad\u30fc\u30e0\u3068\u7a0e\u91d1\u306e\u304b\u304b\u308a\u65b9\u3092\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u4f1a\u793e\u58f2\u5374\u306e\u30b9\u30ad\u30fc\u30e0<\/th><th>\u8ab2\u7a0e\u3055\u308c\u308b\u4eba<\/th><th>\u4e3b\u306a\u7a0e\u91d1<\/th><th>\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306b\u5c4a\u304f\u307e\u3067\u306e\u8ab2\u7a0e<\/th><\/tr><\/thead><tbody><tr><td><strong>\u682a\u5f0f\u8b72\u6e21<\/strong><\/td><td>\u30aa\u30fc\u30ca\u30fc\u500b\u4eba<\/td><td>\u8b72\u6e21\u6240\u5f97\u306b20.315\uff05<\/td><td>1\u56de\u3067\u5b8c\u7d50<\/td><\/tr><tr><td><strong>\u4e8b\u696d\u8b72\u6e21<\/strong><\/td><td>\u4f1a\u793e<\/td><td>\u8b72\u6e21\u76ca\u306b\u6cd5\u4eba\u7a0e\u7b49<\/td><td>\u914d\u5f53\u3084\u6e05\u7b97\u306e\u6bb5\u968e\u3067\u518d\u3073\u8ab2\u7a0e<\/td><\/tr><tr><td><strong>\u5f79\u54e1\u9000\u8077\u91d1\u3068\u682a\u5f0f\u8b72\u6e21\u306e\u4f75\u7528<\/strong><\/td><td>\u30aa\u30fc\u30ca\u30fc\u500b\u4eba<\/td><td>\u9000\u8077\u6240\u5f97\u3068\u8b72\u6e21\u6240\u5f97<\/td><td>1\u56de\u3067\u5b8c\u7d50<\/td><\/tr><tr><td><strong>\u81ea\u5df1\u682a\u5f0f\u3068\u3057\u3066\u4f1a\u793e\u306b\u58f2\u5374<\/strong><\/td><td>\u30aa\u30fc\u30ca\u30fc\u500b\u4eba<\/td><td>\u307f\u306a\u3057\u914d\u5f53\u3068\u8b72\u6e21\u6240\u5f97<\/td><td>1\u56de\u3067\u5b8c\u7d50<br>\uff08\u914d\u5f53\u90e8\u5206\u306f\u7dcf\u5408\u8ab2\u7a0e\uff09<\/td><\/tr><tr><td><strong>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u306e\u8b72\u6e21<\/strong><\/td><td>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e<\/td><td>\u8b72\u6e21\u76ca\u306b\u6cd5\u4eba\u7a0e\u7b49<\/td><td>\u500b\u4eba\u306b\u914d\u5f53\u3059\u308b\u3068\u518d\u3073\u8ab2\u7a0e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u306f\u500b\u4eba\u306b1\u56de\u3060\u3051\u8ab2\u7a0e\u3055\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u3067\u591a\u304f\u4f7f\u308f\u308c\u308b\u306e\u304c\u3001\u30aa\u30fc\u30ca\u30fc\u304c\u6301\u3064\u682a\u5f0f\u3092\u305d\u306e\u307e\u307e\u8b72\u53d7\u4f01\u696d\u306b\u6e21\u3059\u682a\u5f0f\u8b72\u6e21\u3067\u3059\u3002\u4f1a\u793e\u306f\u5b58\u7d9a\u3057\u3001\u4ee3\u91d1\u306f\u682a\u4e3b\u500b\u4eba\u306b\u76f4\u63a5\u5165\u308a\u307e\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u53d7\u3051\u53d6\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/capital-gain-sale\/\">\u4f1a\u793e\u58f2\u5374\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3<\/a>\u306f20.315\uff05\u306e\u5206\u96e2\u8ab2\u7a0e\u3060\u3051\u3067\u8ab2\u7a0e\u95a2\u4fc2\u304c\u7d42\u308f\u308b\u305f\u3081\u3001\u624b\u53d6\u308a\u3092\u8aad\u307f\u3084\u3059\u3044\u306e\u304c\u5f37\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306f\u4f1a\u793e\u3068\u500b\u4eba\u306e2\u6bb5\u968e\u3067\u8ab2\u7a0e\u3055\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u3067\u4e8b\u696d\u3092\u58f2\u308b\u306e\u306f\u3001\u682a\u4e3b\u3067\u306f\u306a\u304f\u4f1a\u793e\u3067\u3059\u3002\u8b72\u6e21\u76ca\u306f\u4f1a\u793e\u306e\u6240\u5f97\u3068\u306a\u3063\u3066\u6cd5\u4eba\u7a0e\u7b49\u304c\u304b\u304b\u308a\u3001\u4ee3\u91d1\u3082\u3044\u3063\u305f\u3093\u4f1a\u793e\u306b\u5165\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/a-thorough-explanation\/\">\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1<\/a>\u306f\u4f1a\u793e\u306e\u6bb5\u968e\u3067\u7d42\u308f\u3089\u305a\u3001\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304c\u304a\u91d1\u3092\u4f7f\u3048\u308b\u72b6\u614b\u306b\u3059\u308b\u307e\u3067\u306b\u3001\u3082\u30461\u6bb5\u968e\u306e\u8ab2\u7a0e\u304c\u751f\u3058\u3084\u3059\u3044\u70b9\u304c\u682a\u5f0f\u8b72\u6e21\u3068\u306e\u5927\u304d\u306a\u9055\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f1a\u793e\u306b\u5165\u3063\u305f\u4ee3\u91d1\u3092\u30aa\u30fc\u30ca\u30fc\u304c\u53d7\u3051\u53d6\u308b\u65b9\u6cd5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u306b\u6b8b\u3063\u305f\u304a\u91d1\u3092\u500b\u4eba\u306b\u79fb\u3059\u65b9\u6cd5\u306f\u3001\u914d\u5f53\u3084\u5f79\u54e1\u9000\u8077\u91d1\u3001\u4f1a\u793e\u3092\u89e3\u6563\u3057\u3066\u6b8b\u3063\u305f\u8ca1\u7523\u3092\u5206\u914d\u3059\u308b\u3084\u308a\u65b9\u306a\u3069\u3067\u3059\u3002\u914d\u5f53\u3084\u3001\u6e05\u7b97\u6642\u306e\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d\u306e\u3046\u3061\u8cc7\u672c\u91d1\u7b49\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f\u914d\u5f53\u6240\u5f97\u3068\u306a\u308a\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3002\u3069\u306e\u65b9\u6cd5\u3067<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/biz-transfer-proceeds\/\">\u8b72\u6e21\u4ee3\u91d1\u3092\u51e6\u7406<\/a>\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u624b\u53d6\u308a\u306f\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u306e\u6388\u53d7\u3082\u767a\u751f\u3059\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u306e\u8b72\u6e21\u306f\u6d88\u8cbb\u7a0e\u306e\u975e\u8ab2\u7a0e\u53d6\u5f15\u3067\u3059\u304c\u3001\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u5efa\u7269\u3084\u55b6\u696d\u6a29\u306a\u3069\u306e\u8ab2\u7a0e\u8cc7\u7523\u306b\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u4f1a\u793e\u306f\u8b72\u53d7\u4f01\u696d\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u7533\u544a\u3057\u3066\u7d0d\u3081\u308b\u305f\u3081\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-asset-tax\/\">\u4e8b\u696d\u8b72\u6e21\u306e\u6d88\u8cbb\u7a0e<\/a>\u3082\u8cc7\u91d1\u7e70\u308a\u306e\u8a08\u7b97\u306b\u5165\u308c\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u5f79\u54e1\u9000\u8077\u91d1\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3068\u7a0e\u8ca0\u62c5\u304c\u4e0b\u304c\u308a\u3084\u3059\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u5374\u524d\u306b\u4f1a\u793e\u304b\u3089<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-executive-retirement-benefits-handling-ma\/\">\u5f79\u54e1\u9000\u8077\u91d1<\/a>\u3092\u53d7\u3051\u53d6\u308a\u3001\u305d\u306e\u5206\u3060\u3051\u682a\u4fa1\u3092\u4e0b\u3052\u3066\u8b72\u6e21\u3059\u308b\u65b9\u6cd5\u306f\u3001\u4e2d\u5c0f\u4f01\u696dM&amp;A\u3067\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u3002\u9000\u8077\u6240\u5f97\u306f\u9000\u8077\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a\u306e2\u5206\u306e1\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u540c\u3058\u91d1\u984d\u3092\u682a\u5f0f\u306e\u4ee3\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3088\u308a\u7a0e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308a\u3084\u3059\u3044\u4ed5\u7d44\u307f\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1420<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u9000\u8077\u91d1\u3092\u4f7f\u3046\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f79\u54e1\u3068\u3057\u3066\u306e\u52e4\u7d9a\u5e74\u6570\u304c5\u5e74\u4ee5\u4e0b\u3060\u30682\u5206\u306e1\u306e\u8a08\u7b97\u306f\u4f7f\u3048\u305a\u3001\u91d1\u984d\u304c\u5927\u304d\u3044\u307b\u3069\u7d2f\u9032\u7a0e\u7387\u3067\u6709\u5229\u3055\u3082\u8584\u308c\u307e\u3059\u3002\u58f2\u5374\u5f8c\u3082\u5f79\u54e1\u3068\u3057\u3066\u6b8b\u308b\u306a\u3089\u3001\u9000\u8077\u306e\u4e8b\u5b9f\u3092\u8aac\u660e\u3067\u304d\u308b\u5f62\u306b\u6574\u3048\u308b\u5fc5\u8981\u3082\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sale-gain-tax-planning\/\">\u8b72\u6e21\u76ca\u306e\u7bc0\u7a0e<\/a>\u306f\u3001\u682a\u5f0f\u306e\u4ee3\u91d1\u3068\u9000\u8077\u91d1\u306e\u914d\u5206\u3092\u30bb\u30c3\u30c8\u3067\u8a66\u7b97\u3057\u3066\u6c7a\u3081\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u81ea\u5df1\u682a\u5f0f\u3068\u3057\u3066\u4f1a\u793e\u306b\u58f2\u308b\u3068\u307f\u306a\u3057\u914d\u5f53\u306b\u306a\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u3092\u7b2c\u4e09\u8005\u3067\u306f\u306a\u304f\u767a\u884c\u3057\u305f\u4f1a\u793e\u81ea\u8eab\u306b\u58f2\u308b\u3068\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5bfe\u4fa1\u306e\u3046\u3061\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/deemed-dividend-ma\/\">\u307f\u306a\u3057\u914d\u5f53<\/a>\u3068\u306a\u308a\u3001\u914d\u5f53\u6240\u5f97\u3068\u3057\u3066\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002\u89aa\u65cf\u682a\u4e3b\u306e\u6301\u3061\u5206\u3092\u6574\u7406\u3059\u308b\u5834\u9762\u3067\u4f7f\u308f\u308c\u3084\u3059\u3044\u4e00\u65b9\u3001\u7a0e\u7387\u304c20.315\uff05\u3092\u8d85\u3048\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306e\u8a66\u7b97\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u682a\u4e3b\u306a\u3089\u6cd5\u4eba\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30aa\u30fc\u30ca\u30fc\u304c<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/tax-savings-and-disadvantages\/\">\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e<\/a>\u3092\u901a\u3058\u3066\u682a\u5f0f\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u8b72\u6e21\u76ca\u306f\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u6240\u5f97\u3068\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u7b49\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u4ee3\u91d1\u3092\u4f1a\u793e\u306b\u6b8b\u3057\u3066\u904b\u7528\u306b\u56de\u3059\u306a\u30891\u56de\u306e\u8ab2\u7a0e\u3067\u6e08\u307f\u307e\u3059\u304c\u3001\u500b\u4eba\u3067\u4f7f\u3046\u305f\u3081\u306b\u914d\u5f53\u3059\u308c\u3070\u3001\u305d\u306e\u6bb5\u968e\u3067\u518d\u3073\u8ab2\u7a0e\u3055\u308c\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u30b9\u30ad\u30fc\u30e0\u3092\u6bd4\u3079\u308b\u3068\u304d\u306e\u5224\u65ad\u8ef8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u304c\u4f1a\u793e\u58f2\u5374\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u308b\u969b\u306f\u3001\u7a0e\u7387\u306e\u9ad8\u4f4e\u3060\u3051\u3067\u306a\u304f\u3001\u6b21\u306e4\u3064\u306e\u89b3\u70b9\u3067\u624b\u53d6\u308a\u3092\u6bd4\u3079\u3066\u3044\u307e\u3059\u3002\u3069\u308c\u304b1\u3064\u3060\u3051\u3067\u6c7a\u3081\u308b\u3068\u3001\u5f8c\u304b\u3089\u60f3\u5b9a\u5916\u306e\u7a0e\u91d1\u304c\u51fa\u3066\u304f\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5229\u76ca\u304c\u500b\u4eba\u3068\u4f1a\u793e\u306e\u3069\u3061\u3089\u306b\u5165\u308b\u304b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u306a\u3089\u500b\u4eba\u3001\u4e8b\u696d\u8b72\u6e21\u306a\u3089\u4f1a\u793e\u306b\u5229\u76ca\u304c\u5165\u308a\u307e\u3059\u3002\u4f1a\u793e\u306b\u5165\u3063\u305f\u5229\u76ca\u306f\u3001\u751f\u6d3b\u8cc7\u91d1\u3084\u6b21\u306e\u6295\u8cc7\u306b\u4f7f\u3046\u307e\u3067\u306b\u518d\u3073\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u58f2\u5374\u5f8c\u306e\u304a\u91d1\u306e\u4f7f\u3044\u9053\u307e\u3067\u6c7a\u3081\u3066\u304b\u3089\u6bd4\u3079\u308b\u3068\u3001\u5224\u65ad\u304c\u3076\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5206\u96e2\u8ab2\u7a0e\u3068\u7dcf\u5408\u8ab2\u7a0e\u306e\u3069\u3061\u3089\u306b\u306a\u308b\u304b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u306f\u307b\u304b\u306e\u6240\u5f97\u3068\u5207\u308a\u96e2\u3057\u306620.315\uff05\u3067\u3059\u304c\u3001\u914d\u5f53\u6240\u5f97\u3084\u307f\u306a\u3057\u914d\u5f53\u306f\u7d66\u4e0e\u306a\u3069\u3068\u5408\u7b97\u3057\u3066\u7d2f\u9032\u7a0e\u7387\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u5f79\u54e1\u5831\u916c\u304c\u9ad8\u3044\u30aa\u30fc\u30ca\u30fc\u307b\u3069\u3001\u7dcf\u5408\u8ab2\u7a0e\u306b\u306a\u308b\u90e8\u5206\u306e\u7a0e\u8ca0\u62c5\u306f\u91cd\u304f\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f55\u56de\u8ab2\u7a0e\u3055\u308c\u308b\u304b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u304c\u682a\u5f0f\u3092\u58f2\u308c\u3070\u3001\u8ab2\u7a0e\u306f1\u56de\u3067\u5b8c\u7d50\u3057\u307e\u3059\u3002\u4f1a\u793e\u304c\u4e8b\u696d\u3092\u58f2\u308b\u5834\u5408\u3084\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u682a\u5f0f\u3092\u58f2\u308b\u5834\u5408\u306f\u3001\u4f1a\u793e\u3068\u500b\u4eba\u306e2\u6bb5\u968e\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u304c\u5b9f\u60c5\u3002\u8868\u9762\u306e\u7a0e\u7387\u3088\u308a\u3001\u6700\u7d42\u7684\u306b\u500b\u4eba\u3078\u5c4a\u304f\u91d1\u984d\u3067\u6bd4\u3079\u308b\u306e\u304c\u9244\u5247\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u3044\u3064\u7d0d\u7a0e\u3059\u308b\u304b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u306f\u3001\u8b72\u6e21\u3057\u305f\u7fcc\u5e74\u306e3\u670815\u65e5\u304c\u7d0d\u4ed8\u671f\u9650\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u306f\u3055\u3089\u306b\u5f8c\u3001\u7fcc\u5e746\u6708\u3054\u308d\u304b\u3089\u7d0d\u3081\u308b\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u5074\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u30b9\u30ad\u30fc\u30e0\u306f\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u5408\u308f\u305b\u3066\u7d0d\u7a0e\u3059\u308b\u305f\u3081\u3001\u30b9\u30ad\u30fc\u30e0\u306b\u3088\u3063\u3066\u8cc7\u91d1\u304c\u51fa\u3066\u3044\u304f\u6642\u671f\u3082\u305a\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u30fb\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u3067\u5229\u76ca\u304c\u51fa\u3066\u3082\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3088\u3044\u4eba\u306f\u610f\u5916\u3068\u591a\u304f\u3044\u307e\u3059\u3002\u5206\u304b\u308c\u76ee\u306f\u3001\u53e3\u5ea7\u306e\u7a2e\u985e\u3068\u58f2\u3063\u305f\u4eba\u306e\u7acb\u5834\u3002\u81ea\u793e\u682a\u3092\u58f2\u3063\u305f\u30aa\u30fc\u30ca\u30fc\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7533\u544a\u304c\u5fc5\u8981\u306a\u5074\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u306e\u7279\u5b9a\u53e3\u5ea7\u306a\u3089\u7533\u544a\u4e0d\u8981\u3092\u9078\u3079\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a3c\u5238\u4f1a\u793e\u306e\u7279\u5b9a\u53e3\u5ea7\u3067\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u3092\u9078\u3093\u3067\u3044\u308c\u3070\u3001\u58f2\u308b\u305f\u3073\u306b\u7a0e\u91d1\u304c\u5dee\u3057\u5f15\u304b\u308c\u3001\u7533\u544a\u4e0d\u8981\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1476.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1476<\/mark><\/a>\uff09\u3002\u4e00\u822c\u53e3\u5ea7\u3084\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u306e\u7279\u5b9a\u53e3\u5ea7\u3067\u4e0a\u5834\u682a\u5f0f\u3092\u58f2\u3063\u305f\u5834\u5408\u306f\u3001\u81ea\u5206\u3067\u7533\u544a\u3057\u3066\u7d0d\u3081\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u4f1a\u793e\u54e1\u306f20\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304c\u4e0d\u8981<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u30921\u304b\u6240\u304b\u3089\u53d7\u3051\u3066\u3044\u308b\u4f1a\u793e\u54e1\u306f\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u7d66\u4e0e\u53ce\u5165\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u306f\u3001\u3053\u306e\u6271\u3044\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1900<\/mark><\/a>\uff09\u3002\u4f4f\u6c11\u7a0e\u306b\u306f\u3053\u306e\u30eb\u30fc\u30eb\u304c\u306a\u3044\u305f\u3081\u3001\u5e02\u533a\u753a\u6751\u3078\u306e\u7533\u544a\u306f\u5225\u306b\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-18\" class=\"wp-block-heading\">NISA\u53e3\u5ea7\u306e\u5229\u76ca\u306f\u975e\u8ab2\u7a0e\u3067\u7533\u544a\u3082\u4e0d\u8981<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">NISA\u53e3\u5ea7\u3067\u8cb7\u3063\u305f\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u306e\u8b72\u6e21\u76ca\u306f\u975e\u8ab2\u7a0e\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3082\u3044\u308a\u307e\u305b\u3093\u30022024\u5e74\u304b\u3089\u306e\u65b0\u3057\u3044NISA\u3067\u306f\u3001\u5e74\u9593360\u4e07\u5186\u3001\u751f\u6daf\u30671,800\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u3067\u4fdd\u6709\u3067\u304d\u307e\u3059\uff08<a href=\"https:\/\/www.fsa.go.jp\/policy\/nisa2\/about\/nisa2024\/index.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u91d1\u878d\u5e81\u306eNISA\u7279\u8a2d\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/mark><\/a>\uff09\u3002\u53cd\u5bfe\u306b\u3001NISA\u53e3\u5ea7\u3067\u51fa\u305f\u640d\u5931\u306f\u307b\u304b\u306e\u53e3\u5ea7\u306e\u5229\u76ca\u3068\u76f8\u6bba\u3067\u304d\u306a\u3044\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u81ea\u793e\u682a\u3092\u58f2\u3063\u305f\u3089\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u7533\u544a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306f\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u8b72\u6e21\u3057\u305f\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sale-tax-return\/\">\u8b72\u6e21\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u884c\u3044\u3001\u7d0d\u7a0e\u3082\u6e08\u307e\u305b\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u7533\u544a\u5185\u5bb9\u306f\u5e02\u533a\u753a\u6751\u306b\u3082\u5171\u6709\u3055\u308c\u308b\u305f\u3081\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3092\u5225\u306b\u51fa\u3059\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u8b72\u6e21\u640d\u5931\u304c\u51fa\u305f\u3068\u304d\u306e\u640d\u76ca\u901a\u7b97\u3068\u7e70\u8d8a\u63a7\u9664<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u672b\u306b\u4e0a\u5834\u682a\u306e\u542b\u307f\u640d\u3092\u614c\u3066\u3066\u78ba\u5b9a\u3055\u305b\u3001\u81ea\u793e\u682a\u306e\u8b72\u6e21\u76ca\u3068\u76f8\u6bba\u3057\u3088\u3046\u3068\u3059\u308b\u30b1\u30fc\u30b9\u3002\u4f1a\u793e\u58f2\u5374\u306e\u5e74\u306b\u306f\u3053\u3046\u3057\u305f\u52d5\u304d\u3092\u898b\u304b\u3051\u307e\u3059\u304c\u3001\u533a\u5206\u304c\u9055\u3046\u305f\u3081\u76f8\u6bba\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u640d\u5931\u306e\u6271\u3044\u306f\u3001\u8cc7\u7523\u306e\u7a2e\u985e\u3054\u3068\u306b\u7d30\u304b\u304f\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u640d\u5931\u306f3\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306f\u3001\u540c\u3058\u5e74\u306e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\u3084\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u3093\u3060\u914d\u5f53\u3068\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u3059\u3002\u5f15\u304d\u304d\u308c\u306a\u3044\u5206\u306f\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u307e\u3059\u304c\u3001\u640d\u5931\u304c\u51fa\u305f\u5e74\u304b\u3089\u6bce\u5e74\u7d9a\u3051\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1474.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1474<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u640d\u5931\u306f\u4e0a\u5834\u682a\u5f0f\u3068\u901a\u7b97\u3067\u304d\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u793e\u682a\u306a\u3069\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3067\u51fa\u305f\u640d\u5931\u306f\u3001\u540c\u3058\u5e74\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u3068\u306f\u76f8\u6bba\u3067\u304d\u308b\u3082\u306e\u306e\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u5229\u76ca\u3068\u306f\u901a\u7b97\u3067\u304d\u305a\u3001\u7fcc\u5e74\u4ee5\u964d\u3078\u306e\u7e70\u8d8a\u3057\u3082\u539f\u5247\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u8907\u6570\u306e\u4f1a\u793e\u306e\u682a\u3092\u6301\u3064\u30aa\u30fc\u30ca\u30fc\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-loss-sale-tax\/\">\u682a\u5f0f\u306e\u8b72\u6e21\u640d\u5931<\/a>\u3068\u8b72\u6e21\u76ca\u3092\u540c\u3058\u5e74\u306b\u5b9f\u73fe\u3055\u305b\u308b\u304b\u3069\u3046\u304b\u3067\u3001\u7a0e\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u306e\u640d\u5931\u306f\u539f\u5247\u3068\u3057\u3066\u307b\u304b\u306e\u6240\u5f97\u3068\u901a\u7b97\u3067\u304d\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u571f\u5730\u3084\u5efa\u7269\u306e\u8b72\u6e21\u640d\u5931\u306f\u3001\u540c\u3058\u5e74\u306e\u571f\u5730\u5efa\u7269\u306e\u8b72\u6e21\u76ca\u3068\u306f\u76f8\u6bba\u3067\u304d\u307e\u3059\u304c\u3001\u7d66\u4e0e\u3084\u682a\u5f0f\u306a\u3069\u307b\u304b\u306e\u6240\u5f97\u3068\u306f\u901a\u7b97\u3067\u304d\u307e\u305b\u3093\u3002\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u306a\u3069\u4e00\u5b9a\u306e\u7279\u4f8b\u3092\u9664\u304d\u3001\u7fcc\u5e74\u4ee5\u964d\u3078\u306e\u7e70\u8d8a\u3057\u3082\u3067\u304d\u306a\u3044\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-24\" class=\"wp-block-heading\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u3068\u6d77\u5916\u79fb\u4f4f\u6642\u306e\u7a0e\u91d1<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u5374\u3092\u7d42\u3048\u3066\u304b\u3089\u6d77\u5916\u306b\u79fb\u308b\u304b\u3001\u79fb\u3063\u3066\u304b\u3089\u58f2\u308b\u304b\u3002\u9806\u756a\u3092\u5165\u308c\u66ff\u3048\u308b\u3060\u3051\u3067\u3001\u65e5\u672c\u3067\u7d0d\u3081\u308b\u7a0e\u91d1\u306f\u5909\u308f\u308a\u307e\u3059\u3002\u682a\u5f0f\u306a\u3069\u306e\u6709\u4fa1\u8a3c\u5238\u30921\u5104\u5186\u4ee5\u4e0a\u6301\u3064\u30aa\u30fc\u30ca\u30fc\u306a\u3089\u3001\u51fa\u56fd\u306e\u6642\u70b9\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u5236\u5ea6\u3082\u8996\u91ce\u306b\u5165\u308c\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-25\" class=\"wp-block-heading\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u4eba<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u306f\u3001\u51fa\u56fd\u6642\u306b\u682a\u5f0f\u306a\u3069\u306e\u6709\u4fa1\u8a3c\u5238\u7b49\u3092\u5408\u8a081\u5104\u5186\u4ee5\u4e0a\u6301\u3061\u3001\u51fa\u56fd\u524d10\u5e74\u306e\u3046\u30615\u5e74\u3092\u8d85\u3048\u3066\u65e5\u672c\u306b\u4f4f\u6240\u306a\u3069\u304c\u3042\u3063\u305f\u4eba\u304c\u5bfe\u8c61\u3067\u3059\u3002\u307e\u3060\u58f2\u3063\u3066\u3044\u306a\u3044\u682a\u5f0f\u306e\u542b\u307f\u76ca\u306b\u3082\u3001\u58f2\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1478.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1478<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u81ea\u793e\u682a\u30821\u5104\u5186\u306e\u5224\u5b9a\u306b\u542b\u307e\u308c\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u306e\u304c\u3001\u975e\u4e0a\u5834\u306e\u81ea\u793e\u682a\u3082\u5224\u5b9a\u306e\u5bfe\u8c61\u306b\u5165\u308b\u70b9\u3067\u3059\u3002\u4fa1\u984d\u306f\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/03-2.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905460\u306e2-7<\/mark><\/a>\u306b\u6cbf\u3063\u3066\u7b97\u5b9a\u3059\u308b\u305f\u3081\u3001\u4e0a\u5834\u682a\u5f0f\u3092\u307b\u3068\u3093\u3069\u6301\u305f\u306a\u3044\u30aa\u30fc\u30ca\u30fc\u3067\u3082\u3001\u81ea\u793e\u682a\u306e\u8a55\u4fa1\u3060\u3051\u30671\u5104\u5186\u3092\u8d85\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7d0d\u7a0e\u7336\u4e88\u3068\u5e30\u56fd\u6642\u306e\u53d6\u6d88\u3057<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa\u3084\u62c5\u4fdd\u306e\u63d0\u4f9b\u306a\u3069\u3092\u6761\u4ef6\u306b\u3001\u7d0d\u7a0e\u30925\u5e74\u9593\u3001\u5ef6\u9577\u3059\u308c\u3070\u6700\u957710\u5e74\u9593\u7336\u4e88\u3067\u304d\u307e\u3059\u30025\u5e74\u4ee5\u5185\u306b\u5e30\u56fd\u3057\u3001\u5bfe\u8c61\u8cc7\u7523\u3092\u6301\u3061\u7d9a\u3051\u3066\u3044\u308c\u3070\u8ab2\u7a0e\u306e\u53d6\u6d88\u3057\u3082\u53ef\u80fd\u3067\u3059\u3002\u7336\u4e88\u3092\u53d7\u3051\u3066\u3044\u308b\u9593\u306f\u6bce\u5e74\u306e\u5c4a\u51fa\u3082\u5fc5\u8981\u306b\u306a\u308a\u3001\u305d\u308c\u306a\u308a\u306e\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-26\" class=\"wp-block-heading\">\u975e\u5c45\u4f4f\u8005\u306b\u306a\u3063\u3066\u304b\u3089\u306e\u58f2\u5374\u3082\u65e5\u672c\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u306f\u56fd\u5185\u5916\u3059\u3079\u3066\u306e\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001\u975e\u5c45\u4f4f\u8005\u306b\u306a\u308b\u3068\u8ab2\u7a0e\u306f\u65e5\u672c\u56fd\u5185\u3067\u751f\u3058\u305f\u6240\u5f97\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u65e5\u672c\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u4e00\u5b9a\u5272\u5408\u4ee5\u4e0a\u6301\u3064\u5927\u682a\u4e3b\u304c\u58f2\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u975e\u5c45\u4f4f\u8005\u3067\u3082\u65e5\u672c\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u79df\u7a0e\u6761\u7d04\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u79fb\u4f4f\u5148\u3054\u3068\u306e\u78ba\u8a8d\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-27\" class=\"wp-block-heading\">\u4f4f\u6c11\u7a0e\u306f1\u67081\u65e5\u306e\u4f4f\u6240\u3067\u6c7a\u307e\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u6c11\u7a0e\u306f\u3001\u305d\u306e\u5e74\u306e1\u67081\u65e5\u306b\u4f4f\u6240\u304c\u3042\u308b\u5e02\u533a\u753a\u6751\u304c\u3001\u524d\u5e74\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3057\u307e\u3059\u3002\u8b72\u6e21\u3057\u305f\u5e74\u306e\u3046\u3061\u306b\u51fa\u56fd\u3057\u3001\u7fcc\u5e741\u67081\u65e5\u306b\u65e5\u672c\u306b\u4f4f\u6240\u304c\u306a\u3051\u308c\u3070\u3001\u305d\u306e\u5e74\u306e\u8b72\u6e21\u6240\u5f97\u306b\u4f4f\u6c11\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3068\u306f\u3044\u3048\u4f4f\u6240\u306f\u751f\u6d3b\u306e\u5b9f\u614b\u3067\u5224\u65ad\u3055\u308c\u308b\u305f\u3081\u3001\u5f62\u3060\u3051\u306e\u8ee2\u51fa\u3067\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-28\" class=\"wp-block-heading\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3068\u5927\u578b\u306e\u4f1a\u793e\u58f2\u5374<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u6240\u5f97\u304c\u6570\u5104\u5186\u306b\u306e\u307c\u308b\u4f1a\u793e\u58f2\u5374\u3067\u306f\u300120.315\uff05\u3060\u3051\u3067\u8a08\u7b97\u3092\u7d42\u3048\u308b\u3068\u7a0e\u984d\u3092\u8aad\u307f\u9055\u3048\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u6240\u5f97\u304c\u6975\u3081\u3066\u5927\u304d\u3044\u4eba\u306b\u8ffd\u52a0\u306e\u6240\u5f97\u7a0e\u3092\u6c42\u3081\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/minimum-tax\/\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9<\/a>\u304c2025\u5e74\u5206\u304b\u3089\u59cb\u307e\u308a\u30012027\u5e74\u5206\u304b\u3089\u306f\u5bfe\u8c61\u304c\u5e83\u304c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"563\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/minimum-tax-2027-calculation.webp\" alt=\"2027\u5e74\u5c0e\u5165\u306e\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u901a\u5e38\u306e\u7a0e\u984d\u8a08\u7b97\u3068\u306e\u6bd4\u8f03\u56f3\" class=\"wp-image-12612\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/minimum-tax-2027-calculation.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/minimum-tax-2027-calculation-640x360.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/minimum-tax-2027-calculation-768x432.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h3 id=\"arkb-toc-29\" class=\"wp-block-heading\">\u8ffd\u52a0\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u4ed5\u7d44\u307f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u304b\u3089\u7279\u5225\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u4e00\u5b9a\u306e\u7a0e\u7387\u3092\u639b\u3051\u3001\u305d\u306e\u984d\u304c\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u984d\u3092\u4e0a\u56de\u308b\u3068\u304d\u306f\u5dee\u984d\u3092\u8ffd\u52a0\u3067\u7d0d\u3081\u307e\u3059\u3002\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u306b\u306f\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u306e\u3088\u3046\u306b\u5206\u96e2\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u4e0b\u8868\u306f2025\u5e74\u5206\u30fb2026\u5e74\u5206\u3068\u30012027\u5e74\u5206\u4ee5\u964d\u306e\u9055\u3044\u3067\u3059\uff08<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/explanation\/PDF\/p0003-0010.pdf\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u8ca1\u52d9\u7701\u306e\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><thead><tr><th>\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u8a08\u7b97\u8981\u7d20<\/th><th class=\"has-text-align-right\" data-align=\"right\">2025\u5e74\u5206\u30fb2026\u5e74\u5206<\/th><th class=\"has-text-align-right\" data-align=\"right\">2027\u5e74\u5206\u4ee5\u964d<\/th><\/tr><\/thead><tbody><tr><td><strong>\u7279\u5225\u63a7\u9664\u984d<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">3\u51043,000\u4e07\u5186<\/td><td class=\"has-text-align-right\" data-align=\"right\">1\u51046,500\u4e07\u5186<\/td><\/tr><tr><td><strong>\u7a0e\u7387<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">22.5\uff05<\/td><td class=\"has-text-align-right\" data-align=\"right\">30\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8ffd\u52a0\u8ca0\u62c5\u304c\u751f\u3058\u308b\u8b72\u6e21\u6240\u5f97\u306e\u76ee\u5b89<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u307b\u304b\u306e\u6240\u5f97\u3084\u6240\u5f97\u63a7\u9664\u304c\u306a\u3044\u5358\u7d14\u5316\u3057\u305f\u8a66\u7b97\u3067\u306f\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u304c\u7d049.9\u5104\u5186\u3092\u8d85\u3048\u308b\u3068\u8ffd\u52a0\u8ca0\u62c5\u304c\u751f\u3058\u308b\u8a08\u7b97\u3067\u3059\u30022027\u5e74\u5206\u304b\u3089\u306f\u3001\u3053\u306e\u76ee\u5b89\u304c\u7d043.3\u5104\u5186\u307e\u3067\u4e0b\u304c\u308a\u307e\u3059\u3002\u4eee\u306b\u8b72\u6e21\u6240\u5f97\u304c5\u5104\u5186\u306a\u3089\u30012026\u5e74\u5206\u3067\u306f\u8ffd\u52a0\u8ca0\u62c5\u304c\u306a\u304f\u30012027\u5e74\u5206\u3067\u306f\u6240\u5f97\u7a0e\u3060\u3051\u3067\u7d042,550\u4e07\u5186\u5897\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u306e\u5e74\u3067\u7a0e\u984d\u304c\u5909\u308f\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5224\u5b9a\u306f1\u5e74\u3054\u3068\u306e\u6240\u5f97\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u304c\u5927\u304d\u3044\u6848\u4ef6\u307b\u3069\u3001\u682a\u5f0f\u306e\u5f15\u6e21\u3057\u304c\u5e74\u5185\u304b\u7fcc\u5e74\u304b\u3067\u7a0e\u984d\u304c\u5909\u308f\u308a\u5f97\u307e\u3059\u3002\u500b\u4eba\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u3092\u540c\u3058\u5e74\u306b\u58f2\u308b\u304b\u3069\u3046\u304b\u3082\u3001\u5f71\u97ff\u3059\u308b\u8981\u7d20\u306e1\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-30\" class=\"wp-block-heading\">\u652f\u63f4\u73fe\u5834\u3067\u898b\u308b\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u306e\u843d\u3068\u3057\u7a74<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u58f2\u5374\u306e\u7a0e\u91d1\u3067\u624b\u53d6\u308a\u304c\u76ee\u6e1b\u308a\u3059\u308b\u539f\u56e0\u306f\u3001\u8a08\u7b97\u306e\u8aa4\u308a\u3088\u308a\u78ba\u8a8d\u6f0f\u308c\u306e\u307b\u3046\u304c\u591a\u3044\u306e\u304c\u5b9f\u611f\u3067\u3059\u3002\u5f53\u793e\u3067\u306f\u3001\u57fa\u672c\u5408\u610f\u306e\u524d\u5f8c\u3067\u6b21\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u3068\u4e00\u7dd2\u306b\u78ba\u8a8d\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-31\" class=\"wp-block-heading\">\u58f2\u5374\u524d\u306b\u78ba\u8a8d\u3057\u305f\u3044\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u984d\u305d\u306e\u3082\u306e\u306b\u95a2\u308f\u308b\u9805\u76ee\u3068\u3001\u7d0d\u7a0e\u307e\u3067\u306e\u304a\u91d1\u306e\u6d41\u308c\u306b\u95a2\u308f\u308b\u9805\u76ee\u306b\u5206\u3051\u3066\u898b\u308b\u3068\u3001\u6f0f\u308c\u304c\u6e1b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7a0e\u984d\u306b\u95a2\u308f\u308b\u78ba\u8a8d\u9805\u76ee<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u3084\u6240\u5f97\u533a\u5206\u3092\u5de6\u53f3\u3059\u308b\u306e\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u682a\u4e3b\u540d\u7c3f\u306e\u6301\u682a\u6570\u3068\u3001\u914d\u5076\u8005\u3084\u5b50\u304c\u6301\u3064\u682a\u5f0f\u306e\u53d6\u5f97\u7d4c\u7def<\/li>\n\n\n\n<li>\u53d6\u5f97\u8cbb\u3092\u793a\u3059\u8cc7\u6599\uff08\u6255\u8fbc\u307f\u306e\u8a18\u9332\u3001\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u3063\u305f\u5951\u7d04\u66f8\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u5f79\u54e1\u9000\u8077\u91d1\u306e\u652f\u7d66\u984d\u3068\u682a\u5f0f\u306e\u8b72\u6e21\u4fa1\u984d\u306e\u914d\u5206<\/li>\n\n\n\n<li>\u540c\u3058\u5e74\u306b\u58f2\u308b\u4e88\u5b9a\u306e\u4e0d\u52d5\u7523\u3084\u3001\u640d\u76ca\u304c\u51fa\u3066\u3044\u308b\u4e0a\u5834\u682a\u5f0f\u306e\u6709\u7121<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u7d0d\u7a0e\u8cc7\u91d1\u3068\u58f2\u5374\u5f8c\u306e\u751f\u6d3b\u306b\u95a2\u308f\u308b\u78ba\u8a8d\u9805\u76ee<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u6642\u671f\u3068\u3001\u7a0e\u91d1\u4ee5\u5916\u306e\u8ca0\u62c5\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7fcc\u5e743\u670815\u65e5\u306e\u6240\u5f97\u7a0e\u3068\u3001\u7fcc\u5e746\u6708\u4ee5\u964d\u306e\u4f4f\u6c11\u7a0e\u3092\u6255\u3048\u308b\u8cc7\u91d1\u306e\u78ba\u4fdd<\/li>\n\n\n\n<li>\u501f\u5165\u306e\u8fd4\u6e08\u3084\u81ea\u5b85\u306e\u8cfc\u5165\u306a\u3069\u3001\u58f2\u5374\u5f8c\u306e\u5927\u304d\u306a\u652f\u51fa\u306e\u6642\u671f<\/li>\n\n\n\n<li>\u9000\u4efb\u5f8c\u306e\u5065\u5eb7\u4fdd\u967a\u306e\u5207\u308a\u66ff\u3048\u5148\u3068\u4fdd\u967a\u6599\u306e\u898b\u8fbc\u307f<\/li>\n\n\n\n<li>\u6d77\u5916\u79fb\u4f4f\u30842\u62e0\u70b9\u751f\u6d3b\u306e\u4e88\u5b9a<\/li>\n<\/ul>\n\n\n\n<h3 id=\"arkb-toc-32\" class=\"wp-block-heading\">\u5bb6\u65cf\u304c\u6301\u3064\u682a\u5f0f\u306e\u6271\u3044\u3092\u5f8c\u56de\u3057\u306b\u3057\u3066\u3057\u307e\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u306e\u4e00\u90e8\u3092\u914d\u5076\u8005\u3084\u5b50\u304c\u6301\u3064\u4f1a\u793e\u306f\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u58f2\u5374\u4ee3\u91d1\u306f\u682a\u4e3b\u3054\u3068\u306b\u652f\u6255\u308f\u308c\u3001\u78ba\u5b9a\u7533\u544a\u3082\u305d\u308c\u305e\u308c\u304c\u884c\u3044\u307e\u3059\u3002\u4ee3\u91d1\u3092\u30aa\u30fc\u30ca\u30fc\u306e\u53e3\u5ea7\u306b\u307e\u3068\u3081\u3066\u5165\u308c\u308b\u3068\u3001\u5bb6\u65cf\u306e\u7533\u544a\u3084\u8cc7\u91d1\u306e\u5e30\u5c5e\u306e\u8aac\u660e\u304c\u96e3\u3057\u304f\u306a\u308a\u304c\u3061\u3002\u8d08\u4e0e\u3067\u6e21\u3057\u305f\u682a\u5f0f\u306e\u53d6\u5f97\u8cbb\u306f\u3001\u8d08\u4e0e\u3057\u305f\u30aa\u30fc\u30ca\u30fc\u306e\u53d6\u5f97\u8cbb\u3092\u5f15\u304d\u7d99\u3050\u70b9\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-33\" class=\"wp-block-heading\">\u7d0d\u7a0e\u8cc7\u91d1\u3092\u5148\u306b\u4f7f\u3063\u3066\u3057\u307e\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u5374\u4ee3\u91d1\u304c\u5165\u308b\u3068\u3001\u501f\u5165\u306e\u8fd4\u6e08\u3084\u81ea\u5b85\u306e\u8cfc\u5165\u3001\u5b50\u3078\u306e\u8cc7\u91d1\u63f4\u52a9\u306a\u3069\u3001\u4f7f\u3044\u9053\u304c\u4e00\u6c17\u306b\u5177\u4f53\u7684\u306b\u306a\u308a\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u306f\u7fcc\u5e743\u6708\u3001\u4f4f\u6c11\u7a0e\u306f\u7fcc\u5e746\u6708\u4ee5\u964d\u3002\u307e\u3068\u307e\u3063\u305f\u7a0e\u91d1\u304c\u9045\u308c\u3066\u3084\u3063\u3066\u6765\u308b\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u306e2\u5272\u5f37\u3092\u7d0d\u7a0e\u7528\u3068\u3057\u3066\u5225\u306e\u53e3\u5ea7\u306b\u5206\u3051\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-34\" class=\"wp-block-heading\">\u9000\u4efb\u5f8c\u306e\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u898b\u843d\u3068\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u5374\u5f8c\u306b\u5f79\u54e1\u3092\u9000\u4efb\u3057\u3066\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u5165\u308b\u3068\u3001\u4fdd\u967a\u6599\u306f\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u3092\u542b\u3080\u524d\u5e74\u306e\u6240\u5f97\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u3001\u4e0a\u9650\u984d\u8fd1\u304f\u307e\u3067\u4e0a\u304c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u9000\u8077\u5f8c2\u5e74\u9593\u306f\u5728\u8077\u4e2d\u306e\u5065\u5eb7\u4fdd\u967a\u3092\u4efb\u610f\u7d99\u7d9a\u3059\u308b\u9053\u3082\u3042\u308a\u3001\u305d\u306e\u4fdd\u967a\u6599\u306f\u8b72\u6e21\u6240\u5f97\u306b\u5de6\u53f3\u3055\u308c\u307e\u305b\u3093\u3002\u9000\u4efb\u306e\u6642\u671f\u3068\u5408\u308f\u305b\u3066\u6bd4\u3079\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-35\" class=\"wp-block-heading\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306e\u7a0e\u91d1\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u4f1a\u793e\u58f2\u5374\u3092\u8003\u3048\u59cb\u3081\u305f\u7d4c\u55b6\u8005\u304b\u3089\u5b9f\u969b\u306b\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u306b\u7b54\u3048\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-1756954418692\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u58f2\u5374\u4ee3\u91d1\u3092\u5206\u5272\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u7a0e\u91d1\u306f\u3044\u3064\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u682a\u5f0f\u3092\u5f15\u304d\u6e21\u3057\u305f\u5e74\u306b\u3001\u4ee3\u91d1\u306e\u5168\u984d\u3092\u53ce\u5165\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u5f8c\u6255\u3044\u5206\u3092\u53d7\u3051\u53d6\u308b\u524d\u3067\u3082\u3001\u7a0e\u91d1\u306f\u5f15\u6e21\u3057\u306e\u7fcc\u5e743\u6708\u306b\u7d0d\u3081\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002\u696d\u7e3e\u306b\u5fdc\u3058\u3066\u5f8c\u304b\u3089\u652f\u6255\u3046\u8ffd\u52a0\u5bfe\u4fa1\u306f\u6271\u3044\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u73fe\u5834\u3067\u306f\u5951\u7d04\u66f8\u306e\u6761\u9805\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u5224\u65ad\u3057\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756954358490\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306b\u6255\u3046\u624b\u6570\u6599\u306f\u3001\u8b72\u6e21\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u3051\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u682a\u5f0f\u3092\u58f2\u308b\u500b\u4eba\u304c\u8ca0\u62c5\u3057\u305f\u4ef2\u4ecb\u624b\u6570\u6599\u306f\u3001\u8b72\u6e21\u306e\u305f\u3081\u306b\u76f4\u63a5\u304b\u304b\u3063\u305f\u8cbb\u7528\u3068\u3057\u3066\u5dee\u3057\u5f15\u3051\u307e\u3059\u3002\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u652f\u6255\u3046\u4eba\u3002\u4f1a\u793e\u304c\u4ee3\u308f\u308a\u306b\u6255\u3046\u3068\u500b\u4eba\u306e\u8b72\u6e21\u8cbb\u7528\u306b\u306f\u306a\u3089\u305a\u3001\u4f1a\u793e\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u3082\u8a8d\u3081\u3089\u308c\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002\u5951\u7d04\u306e\u6bb5\u968e\u3067\u3001\u8ab0\u304c\u624b\u6570\u6599\u3092\u8ca0\u62c5\u3059\u308b\u304b\u3092\u78ba\u304b\u3081\u3066\u304a\u304f\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1779349424732\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u591a\u984d\u306e\u8b72\u6e21\u6240\u5f97\u304c\u3042\u3063\u305f\u7fcc\u5e74\u306f\u3001\u4e88\u5b9a\u7d0d\u7a0e\u304c\u5897\u3048\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u306f\u4e88\u5b9a\u7d0d\u7a0e\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u306a\u3044\u305f\u3081\u3001\u4f1a\u793e\u3092\u58f2\u3063\u305f\u3053\u3068\u3060\u3051\u3092\u7406\u7531\u306b\u7fcc\u5e74\u306e\u4e88\u5b9a\u7d0d\u7a0e\u304c\u5897\u3048\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u6bce\u5e74\u306e\u6240\u5f97\u304c\u3042\u308b\u65b9\u306f\u3001\u4f8b\u5e74\u3069\u304a\u308a\u306e\u4e88\u5b9a\u7d0d\u7a0e\u304c\u7d9a\u304d\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1790657997342\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u7a0e\u91d1\u3092\u4e00\u5ea6\u306b\u6255\u3048\u306a\u3044\u5834\u5408\u3001\u5206\u3051\u3066\u7d0d\u3081\u3089\u308c\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u6240\u5f97\u7a0e\u306f\u30013\u670815\u65e5\u306e\u7d0d\u671f\u9650\u307e\u3067\u306b\u534a\u5206\u4ee5\u4e0a\u3092\u7d0d\u3081\u308c\u3070\u3001\u6b8b\u308a\u30925\u670831\u65e5\u307e\u3067\u5ef6\u3070\u305b\u308b\u5ef6\u7d0d\u306e\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u5ef6\u3070\u3057\u305f\u671f\u9593\u306b\u306f\u5229\u5b50\u7a0e\u304c\u304b\u304b\u308b\u70b9\u306b\u6ce8\u610f\u3002\u4f4f\u6c11\u7a0e\u306f\u3001\u5e02\u533a\u753a\u6751\u304c\u6c7a\u3081\u305f\u5e744\u56de\u307b\u3069\u306e\u7d0d\u671f\u306b\u5206\u3051\u3066\u7d0d\u3081\u308b\u306e\u304c\u4e00\u822c\u7684\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\/feature\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"1000\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp.webp\" alt=\"\u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u6bcd\u4f53\u3068\u3059\u308bM&amp;A\u4ef2\u4ecb\u4f1a\u793e\uff5c\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304c\u9078\u3070\u308c\u308b\u7406\u7531\" class=\"wp-image-12182\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp-640x160.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp-768x192.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 id=\"arkb-toc-36\" class=\"wp-block-heading\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306e\u7a0e\u91d1\u3068\u4f1a\u793e\u58f2\u5374\u30b9\u30ad\u30fc\u30e0\u306e\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306b\u306f\u539f\u524720.315\uff05\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u30012027\u5e74\u4ee5\u964d\u3082\u5408\u8a08\u7a0e\u7387\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u4f1a\u793e\u58f2\u5374\u3067\u306f\u3001\u30b9\u30ad\u30fc\u30e0\u3084\u9000\u8077\u91d1\u306e\u7d44\u307f\u65b9\u3001\u58f2\u308b\u5e74\u3067\u624b\u53d6\u308a\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u5148\u304c\u8aad\u3081\u306a\u3044\u307e\u307e\u6c7a\u65ad\u3059\u308b\u306e\u306f\u4e0d\u5b89\u306a\u3082\u306e\u3002\u65e9\u3081\u306e\u8a66\u7b97\u304c\u5b89\u5fc3\u306b\u3064\u306a\u304c\u308a\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\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u5b9f\u7e3e\u7d4c\u9a13\u304c\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u304c\u3001\u7a0e\u8ca0\u62c5\u3068\u624b\u53d6\u308a\u3092\u898b\u636e\u3048\u305f\u30b9\u30ad\u30fc\u30e0\u9078\u3073\u304b\u3089\u6210\u7d04\u307e\u3067\u4e00\u8cab\u3057\u3066\u652f\u63f4\u3057\u307e\u3059\u3002\u4f1a\u793e\u58f2\u5374\u306e\u7a0e\u91d1\u306b\u304a\u60a9\u307f\u306a\u3089\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-1 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u5b8c\u5168\u6210\u529f\u5831\u916c\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306a\u3089\u3001\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3078 \uff1e<\/mark><\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"tel:0120-169-256\"><img decoding=\"async\" width=\"1000\" height=\"333\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner.webp\" alt=\"M&amp;A\u30fb\u4f1a\u793e\u58f2\u5374\u306e\u96fb\u8a71\u76f8\u8ac7\uff5c0120-169-256\u30fb24\u6642\u9593\u53d7\u4ed8\" class=\"wp-image-13666\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner-640x213.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner-768x256.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n\n\n<div class=\"cta-btns\">\n    <div class=\"contact-btn\">\n        <div class=\"micro-copy\">\u3054\u8b72\u6e21\u3092\u691c\u8a0e\u3055\u308c\u308b\u65b9<\/div>\n        <a href=\"\/ma\/contact\/\">\u4eca\u3059\u3050\u7121\u6599\u76f8\u8ac7\u3059\u308b<\/a>\n    <\/div>\n    <div>\n        <div class=\"download-btn\">\n            <div class=\"micro-copy\">M&amp;A\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u8cc7\u6599<\/div>\n            <a href=\"\/ma\/document-request\/\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/a>\n        <\/div>\n    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