{"id":4352,"date":"2020-05-22T18:05:26","date_gmt":"2020-05-22T09:05:26","guid":{"rendered":"https:\/\/wealth-park.com\/?post_type=wealthpark&#038;p=4352"},"modified":"2022-08-03T15:37:56","modified_gmt":"2022-08-03T06:37:56","slug":"20200522_covid-19_tax","status":"publish","type":"wealthpark","link":"https:\/\/wealth-park.com\/ja\/wealthpark-blog\/20200522_covid-19_tax\/","title":{"rendered":"CIO\u9234\u6728\u306e\u9023\u8f09\u8a18\u4e8b | \u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9: \u30aa\u30fc\u30ca\u30fc\u69d8\u3092\u5bfe\u8c61\u3068\u3057\u305f\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" width=\"1279\" height=\"847\" class=\"alignnone size-full wp-image-4353\" src=\"https:\/\/wealth-park.com\/wp-content\/uploads\/2020\/05\/20200518_004_visual.jpg\" alt=\"\" srcset=\"https:\/\/wealth-park.com\/wp-content\/uploads\/2020\/05\/20200518_004_visual.jpg 1279w, https:\/\/wealth-park.com\/wp-content\/uploads\/2020\/05\/20200518_004_visual-300x199.jpg 300w, https:\/\/wealth-park.com\/wp-content\/uploads\/2020\/05\/20200518_004_visual-768x509.jpg 768w, https:\/\/wealth-park.com\/wp-content\/uploads\/2020\/05\/20200518_004_visual-1024x678.jpg 1024w\" sizes=\"auto, (max-width: 1279px) 100vw, 1279px\" \/><\/p>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u5bfe\u7b56\u3068\u3057\u3066\u3001\u5165\u5c45\u8005\u69d8\u5411\u3051\u4f4f\u5b85\u78ba\u4fdd\u7d66\u4ed8\u91d1\u306b\u3064\u3044\u3066\u306f\u904e\u53bb\u306b\u5171\u6709\u3055\u305b\u3066\u9802\u304d\u307e\u3057\u305f\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u30aa\u30fc\u30ca\u30fc\u69d8\u3092\u5bfe\u8c61\u3068\u3057\u305f\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u3068\u3057\u3066\u3001\u7d0d\u7a0e\u306e\u7336\u4e88\u3001\u8cc3\u6599\u6e1b\u984d\u6642\u6e1b\u984d\u5206\u306e\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u3001<br \/>\n\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u6e1b\u514d\u306e\uff13\u70b9\u306b\u3064\u304d\u3001\u5171\u6709\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>1. \u7d0d\u7a0e\u306e\u7336\u4e88<\/h2>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u3001<u>\u2460\u3001\u2461\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u65b9<\/u>\u306f\u3001<u>\u4ee4\u548c2\u5e742\u67081\u65e5\u304b\u3089\u540c3\u5e741\u670831\u65e5\u307e\u3067\u306b\u7d0d\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u6240\u5f97\u7a0e<\/u>\u3001\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u7b49\uff08\u5370\u7d19\u3067\u7d0d\u3081\u308b\u3082\u306e\u7b49\u3092\u9664\u304f\uff09\u3092\u5bfe\u8c61\u306b\u3001<u>1\u5e74\u9593\u3001\u7d0d\u4ed8\u304c\u7336\u4e88<\/u>\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001<u>\u62c5\u4fdd\u306e\u63d0\u4f9b\u3084\u5ef6\u6ede\u7a0e\u3082\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/u><\/p>\n<p>\u2460\u4ee4\u548c2\u5e74\u4ee5\u964d\u306e\u4efb\u610f\u306e\u671f\u9593\uff081\u304b\u6708\u4ee5\u4e0a\uff09\u306b\u304a\u3044\u3066\u3001<u>\u4e8b\u696d\u7b49\u306b\u4fc2\u308b\u53ce\u5165\u304c\u524d\u5e74\u540c\u671f\u306b\u6bd4\u3079\u3066\u3001\u6982\u306d20\uff05\u4ee5\u4e0a\u6e1b\u5c11\u3057\u3066\u3044\u308b<\/u>\u3053\u3068<br \/>\n\u2461\u4e00\u6642\u306b\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p>\u5c1a\u3001\u4e0a\u8a18\u306b\u304a\u3044\u3066\u300c\u4e8b\u696d\u7b49\u306b\u4fc2\u308b\u53ce\u5165\u300d\u306b\u306f\u6cd5\u4eba\u3067\u3042\u308c\u3070\u58f2\u4e0a\u9ad8\u3001\u500b\u4eba\u3067\u3042\u308c\u3070\u4e8b\u696d\u306e\u58f2\u4e0a\u3001\u7d66\u4e0e\u53ce\u5165\u3001\u4e0d\u52d5\u7523\u8cc3\u6599\u53ce\u5165\u306a\u3069\u304c\u3053\u308c\u306b\u5f53\u305f\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001<u>\u5f53\u8a72\u7336\u4e88\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee4\u548c2\u5e746\u670830\u65e5\u3001\u53c8\u306f\u3001\u7d0d\u4ed8\u9650\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65e5\u307e\u3067\u306b\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/u><\/p>\n<h4>\u3010\u53c2\u8003\u8cc7\u6599\u3011<\/h4>\n<p class=\"p1\"><span class=\"s1\"><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/brochure1.pdf\">\u8ca1\u52d9\u7701<\/a><br \/>\n<\/span><span class=\"s1\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu_konnan\/pdf\/0020004-143_01.pdf\">\u8ca1\u52d9\u7701\u30fb\u56fd\u7a0e\u5e81<\/a><br \/>\n<\/span><span class=\"s1\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu_konnan.htm\">\u56fd\u7a0e\u5e81<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>2. \u8cc3\u6599\u6e1b\u984d\u6642\u6e1b\u984d\u5206\u306e\u6cd5\u4eba\u7a0e\u4e0a\u306e\u53d6\u6271\u3044<\/h2>\n<p>\u901a\u5e38\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b<u>\u53d6\u5f15\u5148\u7b49\uff08\u5165\u5c45\u8005\uff09\u306b\u5bfe\u3057\u3066\u8cc3\u6599\u306e\u6e1b\u984d\u3092\u884c\u3063\u305f\u5834\u5408\u3001<\/u>\u6e1b\u984d\u3057\u305f\u3053\u3068\u306b\u5408\u7406\u7684\u7406\u7531\u304c\u7121\u3051\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6e1b\u984d\u5206\u306b\u3064\u3044\u3066\u306f\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u5bc4\u4ed8\u91d1\u3068\u3057\u3066\u53d6\u6271\u308f\u308c\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4f8b\u3048\u3070\u3001<u>\u4e0b\u8a18\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u6e1b\u984d\u5206\u306f\u5bc4\u4ed8\u91d1\u3068\u3057\u3066\u53d6\u6271\u308f\u308c\u308b\u3053\u3068\u306f\u306a\u3044<\/u>\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u53d6\u5f15\u5148\u7b49\u306b\u304a\u3044\u3066\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3057\u3066\u53ce\u5165\u304c\u6e1b\u5c11\u3057\u3001\u4e8b\u696d\u7d99\u7d9a\u304c\u56f0\u96e3\u3068\u306a\u3063\u305f\u3053\u3068\u3001\u53c8\u306f\u56f0\u96e3\u3068\u306a\u308b\u304a\u305d\u308c\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u8cc3\u6599\u306e\u6e1b\u984d\u304c\u3001\u53d6\u5f15\u5148\u7b49\u306e\u5fa9\u65e7\u652f\u63f4\uff08\u55b6\u696d\u7d99\u7d9a\u3084\u96c7\u7528\u78ba\u4fdd\u306a\u3069\uff09\u3092\u76ee\u7684\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u3053\u3068\u304c\u66f8\u9762\u306a\u3069\u306b\u3088\u308a\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068<\/li>\n<li>\u8cc3\u6599\u306e\u6e1b\u984d\u304c\u3001\u53d6\u5f15\u5148\u7b49\u306b\u304a\u3044\u3066\u88ab\u5bb3\u304c\u751f\u3058\u305f\u5f8c\u3001\u76f8\u5f53\u306e\u671f\u9593\uff08\u901a\u5e38\u306e\u55b6\u696d\u6d3b\u52d5\u3092\u518d\u958b\u3059\u308b\u305f\u3081\u306e\u5fa9\u65e7\u904e\u7a0b\u306b\u3042\u308b\u671f\u9593\u3092\u3044\u3044\u307e\u3059\u3002\uff09\u5185\u306b\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ol>\n<h4>\u3010\u53c2\u8003\u8cc7\u6599\u3011<\/h4>\n<p class=\"p1\"><span class=\"s1\">\u56fd\u7a0e\u5e81 :<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/faq.pdf\"><span class=\"s2\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/faq.pdf<\/span><\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>3. \u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u6e1b\u514d<\/h2>\n<p><u>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3067\u300c\u4e8b\u696d\u53ce\u5165\u304c\u4e00\u5b9a\u4ee5\u4e0a\u6e1b\u5c11\u3057\u3066\u3044\u308b\u300d\u300c\u4e2d\u5c0f\u4e8b\u696d\u8005\u300d\u306b\u5bfe\u3057\u3066\u30012021\u5e74\u5ea6\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/u>\uff08\u4e8b\u696d\u7528\u5bb6\u5c4b\u53ca\u3073\u8a2d\u5099\u7b49\u306e\u511f\u5374\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3067\u901a\u5e38\u3001\u53d6\u5f97\u984d\u307e\u305f\u306f\u8a55\u4fa1\u984d\u306e1.4\uff05\uff09\u30fb<u>\u90fd\u5e02\u8a08\u753b\u7a0e<\/u>\uff08\u4e8b\u696d\u7528\u5bb6\u5c4b\u306b\u5bfe\u3059\u308b\u90fd\u5e02\u8a08\u753b\u7a0e\u3067\u901a\u5e38\u3001\u8a55\u4fa1\u984d\u306e0.3%\uff09<u>\u3092\u5168\u984d\u53c8\u306f2\u5206\u306e1\u3092\u6e1b\u514d\u3059\u308b\u5236\u5ea6<\/u>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u4e8b\u696d\u53ce\u5165\u304c\u4e00\u5b9a\u4ee5\u4e0a\u6e1b\u5c11\u3057\u3066\u3044\u308b\u300d\u3053\u3068\u3068\u300c\u6e1b\u514d\u7387\u300d\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8868\u306e\u901a\u308a\u3067\u3059\u304c\u3001<u>\u8cc3\u8cb8\u696d\uff08\u30d3\u30eb\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u3001\u30a2\u30d1\u30fc\u30c8\u7b49\uff09\u3092\u55b6\u3080\u4e8b\u696d\u8005\u304c\u3001\u8cc3\u6599\u3092\u6e1b\u984d\u3057\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4e8b\u696d\u53ce\u5165\u304c\u6e1b\u5c11\u3057\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u8d77\u56e0\u3059\u308b\u4e8b\u696d\u53ce\u5165\u306e\u6e1b\u5c11\u3067\u3042\u308c\u3070\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u306f\u5bfe\u8c61\u306b\u306a\u308b<\/u>\u4e88\u5b9a\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" width=\"824\" height=\"159\" class=\"alignnone size-full wp-image-4354\" src=\"https:\/\/wealth-park.com\/wp-content\/uploads\/2020\/05\/20200518_004_ja_002.png\" alt=\"\" srcset=\"https:\/\/wealth-park.com\/wp-content\/uploads\/2020\/05\/20200518_004_ja_002.png 824w, https:\/\/wealth-park.com\/wp-content\/uploads\/2020\/05\/20200518_004_ja_002-300x58.png 300w, https:\/\/wealth-park.com\/wp-content\/uploads\/2020\/05\/20200518_004_ja_002-768x148.png 768w\" sizes=\"auto, (max-width: 824px) 100vw, 824px\" \/><\/p>\n<p>\u52a0\u3048\u3066\u3001\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3001<u>\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u5bfe\u8c61\u3068\u306a\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u696d\u54e1\u304c1,000\u4eba\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u5bfe\u8c61\u3068\u306a\u308b<\/u>\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5c1a\u3001<u>\u5f53\u8a72\u8efd\u6e1b\u306b\u3064\u3044\u3066\u306f\u3001\u8efd\u6e1b\u3092\u3046\u3051\u308b\u5bb6\u5c4b\u30fb\u511f\u5374\u8cc7\u7523\u306e\u6240\u5728\u3059\u308b\u81ea\u6cbb\u4f53\u306b2021\u5e741\u670831\u65e5\uff08\u7533\u544a\u671f\u9650\uff09\u307e\u3067\u306b\u3001\u8a8d\u5b9a\u652f\u63f4\u6a5f\u95a2\u7b49\u3067\u78ba\u8a8d\u3092\u53d7\u3051\u3001\u66f8\u985e\u3092\u6dfb\u3048\u3066\u5e02\u753a\u6751\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7a93\u53e3\u306b\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/u>\u70ba\u3001\u6ce8\u610f\u3057\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<h4>\u3010\u53c2\u8003\u8cc7\u6599\u3011<\/h4>\n<p class=\"p1\"><span class=\"s1\"><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/2020\/200501zeisei.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81<\/a><br \/>\n<\/span><span class=\"s1\"><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/2020\/200501zeisei01.pdf\">200501zeisei01.pdf<\/a><br \/>\n<\/span><span class=\"s1\"><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/2020\/200501zeisei02.pdf\">200501zeisei02.pdf<\/a><\/span><\/p>\n<p>\u4ee5\u4e0a\u3001\u30aa\u30fc\u30ca\u30fc\u69d8\u5411\u3051\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u5bfe\u7b56\u63aa\u7f6e\u3068\u3057\u3066\u7d0d\u7a0e\u306e\u7336\u4e88\u3001\u8cc3\u6599\u6e1b\u984d\u6642\u6e1b\u984d\u5206\u306e\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u6e1b\u514d\u306e\uff13\u70b9\u306b\u3064\u304d\u3001\u5171\u6709\u3055\u305b\u3066\u9802\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>Wealth 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