{"id":7944,"date":"2026-02-11T19:20:46","date_gmt":"2026-02-11T10:20:46","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&p=7944"},"modified":"2026-02-11T19:20:46","modified_gmt":"2026-02-11T10:20:46","slug":"stock-transfer-loss-tax","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer-loss-tax\/","title":{"rendered":"\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"},"content":{"rendered":"\n

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\"\"<\/a><\/figure>\n<\/div>\n<\/div>\n\n\n
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\u76ee\u6b21<\/div>\n\t\t
  1. \u682a\u5f0f\u8b72\u6e21\u3067\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u3068\u7bc0\u7a0e\u52b9\u679c<\/a>
    1. \u640d\u76ca\u901a\u7b97\uff5c\u914d\u5f53\u91d1\u3084\u5229\u5b50\u3068\u306e\u76f8\u6bba\u3067\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u3059<\/a><\/li>
    2. \u7e70\u8d8a\u63a7\u9664\uff5c\u76f8\u6bba\u3057\u304d\u308c\u306a\u3044\u640d\u5931\u3092\u7fcc\u5e74\u4ee5\u964d\u306b\u6301\u3061\u8d8a\u3059<\/a><\/li><\/ol><\/li>
    3. \u53e3\u5ea7\u533a\u5206\u306b\u3088\u308b\u9055\u3044\u3068NISA\u306e\u7279\u6b8a\u306a\u6271\u3044<\/a>
      1. \u7279\u5b9a\u53e3\u5ea7\u3068\u4e00\u822c\u53e3\u5ea7\u306e\u7533\u544a\u7fa9\u52d9<\/a><\/li>
      2. NISA\u53e3\u5ea7\u306e\u640d\u5931\u306f\u300c\u306a\u304b\u3063\u305f\u3053\u3068\u300d\u306b\u3055\u308c\u308b<\/a><\/li><\/ol><\/li>
      3. \u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u969b\u306e\u30ea\u30b9\u30af\u3068\u6ce8\u610f\u70b9<\/a>
        1. \u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u304b\u3089\u5916\u308c\u308b\u53ef\u80fd\u6027<\/a><\/li>
        2. \u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u4fdd\u967a\u6599\u3078\u306e\u8df3\u306d\u8fd4\u308a<\/a><\/li><\/ol><\/li>
        3. \u682a\u5f0f\u8b72\u6e21\u640d\u5931\u306e\u7533\u544a\u624b\u7d9a\u3068\u5fc5\u8981\u66f8\u985e<\/a>
          1. \u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u5165\u624b\u65b9\u6cd5<\/a><\/li>
          2. \u7533\u544a\u671f\u9650\u3068e-Tax\u306e\u6d3b\u7528<\/a><\/li><\/ol><\/li>
          3. \u682a\u5f0f\u8b72\u6e21\u640d\u5931\u306e\u7a0e\u52d9\u306b\u95a2\u3059\u308bFAQ<\/a><\/li>
          4. \u307e\u3068\u3081\uff5c\u682a\u5f0f\u8b72\u6e21\u306e\u640d\u5931\u306b\u4fc2\u308b\u7a0e\u52d9<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n

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            \u640d\u76ca\u901a\u7b97\uff5c\u914d\u5f53\u91d1\u3084\u5229\u5b50\u3068\u306e\u76f8\u6bba\u3067\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u3059<\/h3>\n\n\n\n

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            1\u5e74\u76ee<\/strong><\/td>\u25b2500\u4e07\u5186\uff08\u640d\u5931\uff09<\/td>\u78ba\u5b9a\u7533\u544a\u3067\u640d\u5931\u3092\u7533\u544a\u3057\u3001\u7fcc\u5e74\u3078\u7e70\u308a\u8d8a\u3057\u3002<\/td>\u306a\u3057<\/td><\/tr>
            2\u5e74\u76ee<\/strong><\/td>\uff0b400\u4e07\u5186\uff08\u5229\u76ca\uff09<\/td>\u524d\u5e74\u306e\u640d\u5931\uff08\u25b2500\u4e07\u5186\uff09\u3068\u76f8\u6bba\u3002\u6b8b\u308a\u306e\u640d\u5931\uff08\u25b2100\u4e07\u5186\uff09\u306f\u7fcc\u5e74\u3078\u3002<\/td>\u30bc\u30ed<\/strong><\/td><\/tr>
            3\u5e74\u76ee<\/strong><\/td>\u53d6\u5f15\u306a\u3057<\/td>\u640d\u5931\uff08\u25b2100\u4e07\u5186\uff09\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3002<\/td>\u306a\u3057<\/td><\/tr>
            4\u5e74\u76ee<\/strong><\/td>\uff0b300\u4e07\u5186\uff08\u5229\u76ca\uff09<\/td>\u524d\u3005\u5e74\u306e\u6b8b\u5b58\u640d\u5931\uff08\u25b2100\u4e07\u5186\uff09\u3068\u76f8\u6bba\u3002\u6b8b\u308a200\u4e07\u5186\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3002<\/td>\u8efd\u6e1b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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            \u682a\u5f0f\u306e\u7a0e\u52d9\u51e6\u7406\u306f\u3001\u5229\u7528\u3057\u3066\u3044\u308b\u53e3\u5ea7\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u624b\u7d9a\u306e\u8981\u5426\u304c\u7570\u306a\u308a\u307e\u3059\u3002 \u307e\u305f\u3001\u8fd1\u5e74\u5229\u7528\u8005\u304c\u5897\u3048\u3066\u3044\u308bNISA\uff08\u5c11\u984d\u6295\u8cc7\u975e\u8ab2\u7a0e\u5236\u5ea6\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e38\u306e\u53e3\u5ea7\u3068\u306f\u5168\u304f\u7570\u306a\u308b\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u6574\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n

            \u7279\u5b9a\u53e3\u5ea7\u3068\u4e00\u822c\u53e3\u5ea7\u306e\u7533\u544a\u7fa9\u52d9<\/h3>\n\n\n\n

            \u8a3c\u5238\u53e3\u5ea7\u306b\u306f\u4e3b\u306b3\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u3001\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u304c\u7570\u306a\u308a\u307e\u3059\u3002 \u4e0b\u8868\u306b\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u3068\u7533\u544a\u306e\u5fc5\u8981\u6027\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

            \u53e3\u5ea7\u306e\u7a2e\u985e<\/th>\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408<\/th>\u640d\u5931\u304c\u51fa\u305f\u5834\u5408<\/th>\u5099\u8003<\/th><\/tr><\/thead>
            \u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09<\/strong><\/td>\u7533\u544a\u4e0d\u8981\uff08\u81ea\u52d5\u7d0d\u7a0e\uff09<\/td>\u7533\u544a\u4e0d\u8981<\/td>\u640d\u76ca\u901a\u7b97\u30fb\u7e70\u8d8a\u63a7\u9664\u3092\u4f7f\u3046\u5834\u5408\u306f\u7533\u544a\u304c\u5fc5\u8981<\/td><\/tr>
            \u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\uff09<\/strong><\/td>\u7533\u544a\u304c\u5fc5\u8981<\/td>\u7533\u544a\u4e0d\u8981<\/td>\u640d\u76ca\u901a\u7b97\u30fb\u7e70\u8d8a\u63a7\u9664\u3092\u4f7f\u3046\u5834\u5408\u306f\u7533\u544a\u304c\u5fc5\u8981<\/td><\/tr>
            \u4e00\u822c\u53e3\u5ea7<\/strong><\/td>\u7533\u544a\u304c\u5fc5\u8981<\/td>\u7533\u544a\u4e0d\u8981<\/td>\u81ea\u5206\u3067\u8a08\u7b97\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3057\u3001\u7533\u544a\u304c\u5fc5\u8981<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

            \u300c\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u300d\u306e\u7279\u5b9a\u53e3\u5ea7\u5185\u3067\u3042\u308c\u3070\u3001\u540c\u4e00\u53e3\u5ea7\u5185\u306e\u640d\u76ca\u901a\u7b97\u306f\u8a3c\u5238\u4f1a\u793e\u304c\u81ea\u52d5\u3067\u884c\u3063\u3066\u304f\u308c\u307e\u3059\u3002 \u3057\u304b\u3057\u3001\u300c\u4ed6\u793e\u306e\u53e3\u5ea7\u3068\u901a\u7b97\u3057\u305f\u3044\u300d\u5834\u5408\u3084\u300c\u640d\u5931\u3092\u7fcc\u5e74\u306b\u7e70\u308a\u8d8a\u3057\u305f\u3044\u300d\u5834\u5408\u306f\u3001\u3054\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 \u81ea\u52d5\u3067\u3084\u3063\u3066\u304f\u308c\u308b\u3068\u601d\u3044\u8fbc\u307f\u3001\u9084\u4ed8\u306e\u30c1\u30e3\u30f3\u30b9\u3092\u9003\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u6563\u898b\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

            NISA\u53e3\u5ea7\u306e\u640d\u5931\u306f\u300c\u306a\u304b\u3063\u305f\u3053\u3068\u300d\u306b\u3055\u308c\u308b<\/h3>\n\n\n\n

            NISA\u53e3\u5ea7\uff08\u6210\u9577\u6295\u8cc7\u67a0\u30fb\u3064\u307f\u305f\u3066\u6295\u8cc7\u67a0\u306a\u3069\uff09\u3067\u767a\u751f\u3057\u305f\u640d\u5931\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u4e0a\u300c\u306a\u3044\u3082\u306e\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002 \u3057\u305f\u304c\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u51e6\u7406\u306f\u4e00\u5207\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n