{"id":48603,"date":"2026-10-07T15:01:00","date_gmt":"2026-10-07T06:01:00","guid":{"rendered":"https:\/\/www.for-it.co.jp\/mediverse\/?p=48603"},"modified":"2026-10-01T16:19:39","modified_gmt":"2026-10-01T07:19:39","slug":"kodomo-nisa-gift-tax","status":"publish","type":"post","link":"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/","title":{"rendered":"\u30b8\u30e5\u30cb\u30a2NISA\u306b\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b\uff1f\uff5c\u3053\u3069\u3082NISA\u306b\u89aa\u30fb\u7956\u7236\u6bcd\u304c\u5165\u91d1\u3059\u308b\u5834\u5408"},"content":{"rendered":"<dl class=\"entry__anywherePoint\">\n  <dt class=\"entry__anywherePoint--ttl h6 fw-bold\" style=\"background-color: #ea445e\">3\u884c\u8981\u7d04<\/dt>\n  <dd class=\"entry__anywherePoint--text\" style=\"border-color: 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class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 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title=\"\u9810\u91d1\u3084\u682a\u5f0f\u306e\u8cb7\u5165\u8cc7\u91d1\u306f\u8ab2\u7a0e\u5bfe\u8c61\">\u9810\u91d1\u3084\u682a\u5f0f\u306e\u8cb7\u5165\u8cc7\u91d1\u306f\u8ab2\u7a0e\u5bfe\u8c61<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E5%85%90%E7%AB%A5%E6%89%8B%E5%BD%93%E3%82%92%E5%85%A5%E9%87%91%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88%E3%81%AE%E8%80%83%E3%81%88%E6%96%B9\" title=\"\u5150\u7ae5\u624b\u5f53\u3092\u5165\u91d1\u3059\u308b\u5834\u5408\u306e\u8003\u3048\u65b9\">\u5150\u7ae5\u624b\u5f53\u3092\u5165\u91d1\u3059\u308b\u5834\u5408\u306e\u8003\u3048\u65b9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" 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class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E8%B4%88%E4%B8%8E%E3%82%92%E6%88%90%E7%AB%8B%E3%81%95%E3%81%9B%E3%82%8B%E8%A8%98%E9%8C%B2%E3%81%AE%E6%AE%8B%E3%81%97%E6%96%B9\" title=\"\u8d08\u4e0e\u3092\u6210\u7acb\u3055\u305b\u308b\u8a18\u9332\u306e\u6b8b\u3057\u65b9\">\u8d08\u4e0e\u3092\u6210\u7acb\u3055\u305b\u308b\u8a18\u9332\u306e\u6b8b\u3057\u65b9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E8%B4%88%E4%B8%8E%E3%81%AF%E3%80%8C%E3%81%82%E3%81%92%E3%82%8B%E3%80%8D%E3%80%8C%E3%82%82%E3%82%89%E3%81%86%E3%80%8D%E3%81%AE%E5%90%88%E6%84%8F%E3%81%A7%E6%88%90%E7%AB%8B\" 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title=\"\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u5fc5\u8981\uff1f\">\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u5fc5\u8981\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E6%8C%AF%E8%BE%BC%E3%81%AE%E8%A8%98%E9%8C%B2%E3%81%A8%E5%8F%A3%E5%BA%A7%E3%81%AE%E7%AE%A1%E7%90%86\" title=\"\u632f\u8fbc\u306e\u8a18\u9332\u3068\u53e3\u5ea7\u306e\u7ba1\u7406\">\u632f\u8fbc\u306e\u8a18\u9332\u3068\u53e3\u5ea7\u306e\u7ba1\u7406<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E5%AE%9A%E6%9C%9F%E8%B4%88%E4%B8%8E%E3%81%A8%E5%88%A4%E5%AE%9A%E3%81%95%E3%82%8C%E3%82%8B%E3%82%B1%E3%83%BC%E3%82%B9\" title=\"\u5b9a\u671f\u8d08\u4e0e\u3068\u5224\u5b9a\u3055\u308c\u308b\u30b1\u30fc\u30b9\">\u5b9a\u671f\u8d08\u4e0e\u3068\u5224\u5b9a\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E5%9B%BD%E7%A8%8E%E5%BA%81Q_A%E3%81%AE%E5%AE%9A%E6%9C%9F%E8%B4%88%E4%B8%8E%E3%81%AE%E6%89%B1%E3%81%84\" title=\"\u56fd\u7a0e\u5e81Q&amp;A\u306e\u5b9a\u671f\u8d08\u4e0e\u306e\u6271\u3044\">\u56fd\u7a0e\u5e81Q&amp;A\u306e\u5b9a\u671f\u8d08\u4e0e\u306e\u6271\u3044<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E7%A9%8D%E7%AB%8B%E8%A8%AD%E5%AE%9A%E3%81%A7%E6%AF%8E%E5%B9%B4%E5%90%8C%E9%A1%8D%E3%82%92%E5%85%A5%E3%82%8C%E3%82%8B%E5%A0%B4%E5%90%88%E3%81%AE%E6%B3%A8%E6%84%8F\" title=\"\u7a4d\u7acb\u8a2d\u5b9a\u3067\u6bce\u5e74\u540c\u984d\u3092\u5165\u308c\u308b\u5834\u5408\u306e\u6ce8\u610f\">\u7a4d\u7acb\u8a2d\u5b9a\u3067\u6bce\u5e74\u540c\u984d\u3092\u5165\u308c\u308b\u5834\u5408\u306e\u6ce8\u610f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%A8%E3%81%AE%E9%96%A2%E4%BF%82\" title=\"\u76f8\u7d9a\u7a0e\u3068\u306e\u95a2\u4fc2\">\u76f8\u7d9a\u7a0e\u3068\u306e\u95a2\u4fc2<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E7%9B%B8%E7%B6%9A%E5%89%8D%E3%81%AE%E8%B4%88%E4%B8%8E%E3%81%AF7%E5%B9%B4%E5%88%86%E3%81%8C%E7%9B%B8%E7%B6%9A%E8%B2%A1%E7%94%A3%E3%81%AB%E5%8A%A0%E7%AE%97\" title=\"\u76f8\u7d9a\u524d\u306e\u8d08\u4e0e\u306f7\u5e74\u5206\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\">\u76f8\u7d9a\u524d\u306e\u8d08\u4e0e\u306f7\u5e74\u5206\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E7%9B%B8%E7%B6%9A%E6%99%82%E7%B2%BE%E7%AE%97%E8%AA%B2%E7%A8%8E%E3%81%AF0%E3%80%9C17%E6%AD%B3%E3%81%AE%E5%AD%90%E3%81%AB%E4%BD%BF%E3%81%88%E3%81%AA%E3%81%84\" title=\"\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306f0\u301c17\u6b73\u306e\u5b50\u306b\u4f7f\u3048\u306a\u3044\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306f0\u301c17\u6b73\u306e\u5b50\u306b\u4f7f\u3048\u306a\u3044<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E6%95%99%E8%82%B2%E8%B3%87%E9%87%91%E4%B8%80%E6%8B%AC%E8%B4%88%E4%B8%8E%E3%81%AE%E7%89%B9%E4%BE%8B%E3%81%AF2026%E5%B9%B43%E6%9C%88%E6%9C%AB%E3%81%A7%E7%B5%82%E4%BA%86\" title=\"\u6559\u80b2\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u306f2026\u5e743\u6708\u672b\u3067\u7d42\u4e86\">\u6559\u80b2\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u306f2026\u5e743\u6708\u672b\u3067\u7d42\u4e86<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E7%A5%96%E7%88%B6%E6%AF%8D%E3%81%8C%E5%AD%AB%E3%81%AENISA%E3%81%AB%E7%A9%8D%E3%81%BF%E7%AB%8B%E3%81%A6%E3%82%8B%E5%A0%B4%E5%90%88\" title=\"\u7956\u7236\u6bcd\u304c\u5b6b\u306eNISA\u306b\u7a4d\u307f\u7acb\u3066\u308b\u5834\u5408\">\u7956\u7236\u6bcd\u304c\u5b6b\u306eNISA\u306b\u7a4d\u307f\u7acb\u3066\u308b\u5834\u5408<\/a><ul 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title=\"0\u301c17\u6b73\u306f\u4e00\u822c\u7a0e\u7387\u30fb18\u6b73\u4ee5\u4e0a\u306f\u7279\u4f8b\u7a0e\u7387\">0\u301c17\u6b73\u306f\u4e00\u822c\u7a0e\u7387\u30fb18\u6b73\u4ee5\u4e0a\u306f\u7279\u4f8b\u7a0e\u7387<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E7%A5%96%E7%88%B6%E6%AF%8D%E3%81%AE%E7%9B%B8%E7%B6%9A%E3%81%A8%E3%81%82%E3%82%8F%E3%81%9B%E3%81%A6%E8%A6%8B%E3%82%8B%E7%82%B9\" title=\"\u7956\u7236\u6bcd\u306e\u76f8\u7d9a\u3068\u3042\u308f\u305b\u3066\u898b\u308b\u70b9\">\u7956\u7236\u6bcd\u306e\u76f8\u7d9a\u3068\u3042\u308f\u305b\u3066\u898b\u308b\u70b9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E6%89%95%E5%87%BA%E3%81%97%E5%BE%8C%E3%83%BB18%E6%AD%B3%E4%BB%A5%E9%99%8D%E3%81%AE%E8%B4%88%E4%B8%8E%E7%A8%8E\" title=\"\u6255\u51fa\u3057\u5f8c\u30fb18\u6b73\u4ee5\u964d\u306e\u8d08\u4e0e\u7a0e\">\u6255\u51fa\u3057\u5f8c\u30fb18\u6b73\u4ee5\u964d\u306e\u8d08\u4e0e\u7a0e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E6%89%95%E3%81%84%E5%87%BA%E3%81%97%E3%81%9F%E3%81%8A%E9%87%91%E3%82%92%E8%A6%AA%E3%81%8C%E4%BD%BF%E3%81%86%E5%A0%B4%E5%90%88\" title=\"\u6255\u3044\u51fa\u3057\u305f\u304a\u91d1\u3092\u89aa\u304c\u4f7f\u3046\u5834\u5408\">\u6255\u3044\u51fa\u3057\u305f\u304a\u91d1\u3092\u89aa\u304c\u4f7f\u3046\u5834\u5408<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#18%E6%AD%B3%E7%A7%BB%E8%A1%8C%E6%99%82%E3%81%AB%E6%96%B0%E3%81%9F%E3%81%AA%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AF%E7%94%9F%E3%81%98%E3%82%8B%EF%BC%9F\" title=\"18\u6b73\u79fb\u884c\u6642\u306b\u65b0\u305f\u306a\u8d08\u4e0e\u7a0e\u306f\u751f\u3058\u308b\uff1f\">18\u6b73\u79fb\u884c\u6642\u306b\u65b0\u305f\u306a\u8d08\u4e0e\u7a0e\u306f\u751f\u3058\u308b\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AE%E7%94%B3%E5%91%8A%E3%81%8C%E5%BF%85%E8%A6%81%E3%81%AB%E3%81%AA%E3%82%8B%E5%A0%B4%E5%90%88\" title=\"\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E7%94%B3%E5%91%8A%E3%81%8C%E5%BF%85%E8%A6%81%E3%81%AA%E4%BA%BA\" title=\"\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\">\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E7%94%B3%E5%91%8A%E6%9C%9F%E9%99%90%E3%81%A8%E6%8F%90%E5%87%BA%E5%85%88\" title=\"\u7533\u544a\u671f\u9650\u3068\u63d0\u51fa\u5148\">\u7533\u544a\u671f\u9650\u3068\u63d0\u51fa\u5148<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F\" title=\"\u3088\u304f\u3042\u308b\u8cea\u554f\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E3%81%93%E3%81%A9%E3%82%82NISA%E3%81%AB%E8%A6%AA%E3%81%8C%E5%85%A5%E9%87%91%E3%81%97%E3%81%A6%E3%82%82%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AF%E3%81%8B%E3%81%8B%E3%82%89%E3%81%AA%E3%81%84%EF%BC%9F\" title=\"\u3053\u3069\u3082NISA\u306b\u89aa\u304c\u5165\u91d1\u3057\u3066\u3082\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\uff1f\">\u3053\u3069\u3082NISA\u306b\u89aa\u304c\u5165\u91d1\u3057\u3066\u3082\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E5%AD%90%E3%81%A9%E3%82%82%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%AB110%E4%B8%87%E5%86%86%E5%85%A5%E9%87%91%E3%81%99%E3%82%8B%E3%81%A8%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AF%E3%81%8B%E3%81%8B%E3%82%8B%EF%BC%9F\" title=\"\u5b50\u3069\u3082\u306e\u53e3\u5ea7\u306b110\u4e07\u5186\u5165\u91d1\u3059\u308b\u3068\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b\uff1f\">\u5b50\u3069\u3082\u306e\u53e3\u5ea7\u306b110\u4e07\u5186\u5165\u91d1\u3059\u308b\u3068\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E3%82%B8%E3%83%A5%E3%83%8B%E3%82%A2NISA%E3%82%92%E8%A6%AA%E3%81%8C%E4%BD%BF%E3%81%86%E3%81%A8%E7%A8%8E%E5%8B%99%E7%BD%B2%E3%81%AB%E5%88%86%E3%81%8B%E3%82%8B%EF%BC%9F\" title=\"\u30b8\u30e5\u30cb\u30a2NISA\u3092\u89aa\u304c\u4f7f\u3046\u3068\u7a0e\u52d9\u7f72\u306b\u5206\u304b\u308b\uff1f\">\u30b8\u30e5\u30cb\u30a2NISA\u3092\u89aa\u304c\u4f7f\u3046\u3068\u7a0e\u52d9\u7f72\u306b\u5206\u304b\u308b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E5%AD%90%E3%81%A9%E3%82%82%E3%81%AB%E6%A0%AA%E3%82%84%E6%8A%95%E8%B3%87%E4%BF%A1%E8%A8%97%E3%82%92%E7%A7%BB%E3%81%99%E3%81%A8%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AF%E3%81%8B%E3%81%8B%E3%82%8B%EF%BC%9F\" title=\"\u5b50\u3069\u3082\u306b\u682a\u3084\u6295\u8cc7\u4fe1\u8a17\u3092\u79fb\u3059\u3068\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b\uff1f\">\u5b50\u3069\u3082\u306b\u682a\u3084\u6295\u8cc7\u4fe1\u8a17\u3092\u79fb\u3059\u3068\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E5%AD%90%E3%81%A9%E3%82%82%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%AB%E5%85%A5%E9%87%91%E3%81%97%E3%81%9F%E8%A8%98%E9%8C%B2%E3%81%AF%E3%81%A9%E3%81%86%E6%AE%8B%E3%81%99%EF%BC%9F\" title=\"\u5b50\u3069\u3082\u306e\u53e3\u5ea7\u306b\u5165\u91d1\u3057\u305f\u8a18\u9332\u306f\u3069\u3046\u6b8b\u3059\uff1f\">\u5b50\u3069\u3082\u306e\u53e3\u5ea7\u306b\u5165\u91d1\u3057\u305f\u8a18\u9332\u306f\u3069\u3046\u6b8b\u3059\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/www.for-it.co.jp\/mediverse\/nisa\/kodomo-nisa-gift-tax\/#%E3%81%BE%E3%81%A8%E3%82%81\" title=\"\u307e\u3068\u3081\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%82%B8%E3%83%A5%E3%83%8B%E3%82%A2NISA%E3%81%A8%E3%81%93%E3%81%A9%E3%82%82NISA%E3%81%AE%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AE%E6%89%B1%E3%81%84\"><\/span>\u30b8\u30e5\u30cb\u30a2NISA\u3068\u3053\u3069\u3082NISA\u306e\u8d08\u4e0e\u7a0e\u306e\u6271\u3044<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>NISA\u53e3\u5ea7\u3060\u304b\u3089\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u3001\u3068\u3044\u3046\u4ed5\u7d44\u307f\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001<b>\u89aa\u3084\u7956\u7236\u6bcd\u306e\u304a\u91d1\u3092\u5b50\u3069\u3082\u306e\u304a\u91d1\u3078\u79fb\u3059\u3053\u3068<\/b>\u305d\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306f\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u304b\u3089110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a\u306b\u304b\u304b\u308a\u307e\u3059\u3002\u5b50\u3069\u3082\u304c1\u5e74\u9593\u306b\u53d7\u3051\u305f\u8d08\u4e0e\u304c110\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u305a\u7533\u544a\u3082\u3044\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>NISA\u306e\u975e\u8ab2\u7a0e\u306f\u3001\u53e3\u5ea7\u306e\u4e2d\u3067\u51fa\u305f\u904b\u7528\u76ca\u3084\u5206\u914d\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u8a71\u3067\u3059\u3002\u53e3\u5ea7\u306b\u5165\u308c\u308b\u524d\u306e\u304a\u91d1\u306e\u53d7\u3051\u6e21\u3057\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u5224\u5b9a\u304c\u305d\u306e\u307e\u307e\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\">\u56fd\u7a0e\u5e81\u300eNo.4402 \u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%93%E3%81%A9%E3%82%82NISA%E3%81%A7%E8%B2%B7%E4%BB%98%E3%81%91%E3%81%AB%E4%BD%BF%E3%81%88%E3%82%8B%E8%B3%87%E9%87%91\"><\/span>\u3053\u3069\u3082NISA\u3067\u8cb7\u4ed8\u3051\u306b\u4f7f\u3048\u308b\u8cc7\u91d1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>2027\u5e741\u6708\u304b\u3089\u30010\u301c17\u6b73\u3082NISA\u306e\u3064\u307f\u305f\u3066\u6295\u8cc7\u67a0\u3092\u4f7f\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u5e74\u9593\u6295\u8cc7\u67a0\u306f60\u4e07\u5186\u3001\u975e\u8ab2\u7a0e\u4fdd\u6709\u9650\u5ea6\u984d\u306f600\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u3053\u3069\u3082NISA\u300d\u306f\u901a\u79f0\u3067\u3001\u91d1\u878d\u5e81\u306e\u8cc7\u6599\u306f\u300c\u3064\u307f\u305f\u3066\u6295\u8cc7\u67a0\u306e\u5bfe\u8c61\u5e74\u9f62\u898b\u76f4\u3057\u300d\u3001\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u306f\u300c\u672a\u6210\u5e74\u8005\u304c\u5229\u7528\u3067\u304d\u308bNISA\u300d\u3068\u8868\u73fe\u3057\u3066\u3044\u307e\u3059\u3002\u5236\u5ea6\u306e\u5168\u4f53\u50cf\u306f\u3001\u3053\u3069\u3082NISA\u306e\u5236\u5ea6\u89e3\u8aac\u306e\u8a18\u4e8b\u3067\u6271\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cb7\u4ed8\u3051\u306b\u4f7f\u3048\u308b\u8cc7\u91d1\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u306e\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u306f\u6b21\u306e\u3088\u3046\u306b\u7b54\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><b>\u300c\u89aa\u3084\u7956\u7236\u6bcd\u306e\u8cc7\u91d1\u3092\u7528\u3044\u3066\u8cb7\u3044\u4ed8\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u8cb7\u4ed8\u3051\u306b\u4f7f\u7528\u3067\u304d\u308b\u8cc7\u91d1\u306f\u3001\u3053\u3069\u3082\uff08\u53e3\u5ea7\u958b\u8a2d\u8005\uff09\u672c\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u8cc7\u91d1\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u300d<\/b><\/p>\n\n\n\n<p>\u7d9a\u3051\u3066\u300c\u3053\u3069\u3082\u540d\u7fa9\u306e\u9280\u884c\u53e3\u5ea7\u3084\u8a3c\u5238\u53e3\u5ea7\u306b\u3042\u308b\u8cc7\u91d1\u3092\u4f7f\u3063\u3066NISA\u306e\u8cb7\u4ed8\u3051\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u89aa\u306e\u53e3\u5ea7\u304b\u3089\u76f4\u63a5\u3001\u5b50\u3069\u3082\u306eNISA\u3067\u8cb7\u3046\u5f62\u306f\u53d6\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u8ca1\u52d9\u7701\u306e\u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300d\u3068\u91d1\u878d\u5e81\u306e\u5927\u7db1\u8cc7\u6599\u306b\u306f\u3001\u8cb7\u4ed8\u3051\u8cc7\u91d1\u304c\u8ab0\u306b\u5e30\u5c5e\u3059\u308b\u304b\u3092\u5b9a\u3081\u305f\u6587\u8a00\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u5927\u7db1\u306b\u3042\u308b\u306e\u306f\u3001\u58f2\u5374\u4ee3\u91d1\u306a\u3069\u3092\u5b50\u3069\u3082\u306e\u540d\u7fa9\u3067\u958b\u304f\u5c02\u7528\u306e\u53e3\u5ea7\uff08\u7279\u5b9a\u8ab2\u7a0e\u672a\u6210\u5e74\u8005\u53e3\u5ea7\uff09\u3067\u7ba1\u7406\u3059\u308b\u3001\u3068\u3044\u3046\u5b9a\u3081\u307e\u3067\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u89e3\u91c8\u306b\u306a\u308a\u307e\u3059\u3002\u89aa\u3084\u7956\u7236\u6bcd\u306e\u304a\u91d1\u306f\u3001\u8d08\u4e0e\u306b\u3088\u3063\u3066\u5b50\u3069\u3082\u306e\u304a\u91d1\u306b\u306a\u308a\u3001\u5b50\u3069\u3082\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u5165\u3063\u3066\u306f\u3058\u3081\u3066\u3053\u3069\u3082NISA\u3067\u4f7f\u3048\u308b\u3088\u3046\u306b\u306a\u308b\u3001\u3068\u3044\u3046\u9806\u5e8f\u3067\u8aad\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.jsda.or.jp\/shijyo\/seido\/tax\/files\/nisa_under18.pdf\">\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u300e\uff10\u6b73\u304b\u3089NISA\u53e3\u5ea7\u304c\u958b\u8a2d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff01\u300f<\/a>\u3001<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\">\u8ca1\u52d9\u7701\u300e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300f<\/a>\u3001<a href=\"https:\/\/www.fsa.go.jp\/news\/r7\/sonota\/20251226-2\/01.pdf\">\u91d1\u878d\u5e81\u300e\u4ee4\u548c\uff18\uff082026\uff09\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%97%A7%E3%82%B8%E3%83%A5%E3%83%8B%E3%82%A2NISA%E3%81%AE%E8%B3%87%E9%87%91%E3%81%AE%E3%83%AB%E3%83%BC%E3%83%AB\"><\/span>\u65e7\u30b8\u30e5\u30cb\u30a2NISA\u306e\u8cc7\u91d1\u306e\u30eb\u30fc\u30eb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>2023\u5e74\u307e\u3067\u65b0\u898f\u306b\u4f7f\u3048\u305f\u30b8\u30e5\u30cb\u30a2NISA\u3082\u3001\u8003\u3048\u65b9\u306f\u540c\u3058\u3067\u3057\u305f\u3002\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u306eFAQ\u306f\u3001\u904b\u7528\u3055\u308c\u308b\u8cc7\u91d1\u306f\u300c\u53b3\u306b\u53e3\u5ea7\u958b\u8a2d\u8005\u672c\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u3082\u306e\u306b\u9650\u5b9a\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u3046\u3048\u3067\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306f\u3001\u5165\u91d1\u3055\u308c\u308b\u304a\u91d1\u304c<b>\u300c\u53e3\u5ea7\u958b\u8a2d\u8005\u672c\u4eba\u306b\u8d08\u4e0e\u6e08\u307f\u306e\u8cc7\u91d1\u300d<\/b>\u3067\u3001\u4e21\u89aa\u3084\u7956\u7236\u6bcd\u306a\u3069\u306b\u5e30\u5c5e\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u8aac\u660e\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u6bce\u6708\u7a4d\u307f\u7acb\u3066\u308b\u5834\u5408\u3082\u3001\u4e21\u89aa\u540d\u7fa9\u306e\u9280\u884c\u53e3\u5ea7\u304b\u3089\u5b50\u3069\u3082\u672c\u4eba\u540d\u7fa9\u306e\u53e3\u5ea7\u3078\u3044\u3063\u305f\u3093\u8cc7\u91d1\u3092\u79fb\u3057\u3001\u305d\u306e\u53e3\u5ea7\u304b\u3089\u8cb7\u3044\u4ed8\u3051\u308b\u6d41\u308c\u3067\u3057\u305f\u3002\u65e7\u30b8\u30e5\u30cb\u30a2NISA\u306e\u6b8b\u9ad8\u304c\u3053\u306e\u5148\u3069\u3046\u306a\u308b\u304b\u306f\u3001\u30b8\u30e5\u30cb\u30a2NISA\u306e\u671f\u9650\u3092\u6271\u3046\u8a18\u4e8b\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.jsda.or.jp\/nisa\/before2023\/junior\/faq\/\">\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u300e2023\u5e74\u307e\u3067\u306e\u30b8\u30e5\u30cb\u30a2NISA\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%97%A7%E3%82%B8%E3%83%A5%E3%83%8B%E3%82%A2NISA%E3%81%A8%E3%81%93%E3%81%A9%E3%82%82NISA%E3%81%AE%E6%AF%94%E8%BC%83\"><\/span>\u65e7\u30b8\u30e5\u30cb\u30a2NISA\u3068\u3053\u3069\u3082NISA\u306e\u6bd4\u8f03<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306e\u5224\u5b9a\u306b\u95a2\u308f\u308b\u90e8\u5206\u3060\u3051\u3092\u4e26\u3079\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<b>\u3069\u3061\u3089\u3082\u5b50\u3069\u3082\u672c\u4eba\u306e\u304a\u91d1\u3067\u8cb7\u3046\u5236\u5ea6<\/b>\u3067\u3001\u8d08\u4e0e\u7a0e\u306e\u5224\u5b9a\u65b9\u6cd5\u306b\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table\"><table class=\"\"><tbody><tr><td style=\"background-color:#f8e2e2\">\u9805\u76ee<\/td><td style=\"background-color:#f8e2e2\">\u65e7\u30b8\u30e5\u30cb\u30a2NISA<\/td><td style=\"background-color:#f8e2e2\">\u3053\u3069\u3082NISA<\/td><\/tr><tr><td>\u65b0\u898f\u306b\u4f7f\u3048\u308b\u6642\u671f<\/td><td>2016\u5e744\u6708\u301c2023\u5e7412\u6708\u672b<\/td><td>2027\u5e741\u6708\u304b\u3089<\/td><\/tr><tr><td>\u5bfe\u8c61\u5e74\u9f62<\/td><td>0\u301c17\u6b73<\/td><td>0\u301c17\u6b73<\/td><\/tr><tr><td>\u5e74\u9593\u6295\u8cc7\u67a0<\/td><td>80\u4e07\u5186<\/td><td>60\u4e07\u5186<\/td><\/tr><tr><td>\u8cb7\u4ed8\u3051\u306b\u4f7f\u3048\u308b\u8cc7\u91d1<\/td><td>\u53e3\u5ea7\u958b\u8a2d\u8005\u672c\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u8cc7\u91d1\uff08\u672c\u4eba\u306b\u8d08\u4e0e\u6e08\u307f\u306e\u8cc7\u91d1\uff09<\/td><td>\u3053\u3069\u3082\u672c\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u8cc7\u91d1<\/td><\/tr><tr><td>\u8d08\u4e0e\u7a0e\u306e\u5224\u5b9a<\/td><td>\u5b50\u304c1\u5e74\u9593\u306b\u53d7\u3051\u305f\u8d08\u4e0e\u306e\u5408\u8a08\u3067\u5224\u5b9a<\/td><td>\u5b50\u304c1\u5e74\u9593\u306b\u53d7\u3051\u305f\u8d08\u4e0e\u306e\u5408\u8a08\u3067\u5224\u5b9a<\/td><\/tr><tr><td>\u6255\u51fa\u3057\u306e\u5236\u9650<\/td><td>2024\u5e74\u4ee5\u964d\u306f18\u6b73\u672a\u6e80\u3067\u3082\u8ab2\u7a0e\u306a\u3057\u3067\u6255\u51fa\u3057\u53ef<\/td><td>\u539f\u5247\u3068\u3057\u3066\u9ad8\u68213\u5e74\u751f\u306e1\u6708\u307e\u3067\u5236\u9650\uff0812\u6b73\u4ee5\u964d\uff1d\u5c0f\u5b666\u5e74\u751f\u306e1\u6708\u4ee5\u964d\u306f\u4e00\u5b9a\u306e\u8981\u4ef6\u3067\u53ef\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>12\u6b73\u4ee5\u964d\u306e\u6255\u51fa\u3057\u306e\u6761\u4ef6\u308418\u6b73\u3067\u306e\u79fb\u884c\u306e\u4ed5\u7d44\u307f\u306f\u3001\u3053\u3069\u3082NISA\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u6271\u3046\u8a18\u4e8b\u3067\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.jsda.or.jp\/nisa\/before2023\/junior\/faq\/\">\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u300e2023\u5e74\u307e\u3067\u306e\u30b8\u30e5\u30cb\u30a2NISA\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u300f<\/a>\u3001<a href=\"https:\/\/www.jsda.or.jp\/shijyo\/seido\/tax\/files\/nisa_under18.pdf\">\u300e\uff10\u6b73\u304b\u3089NISA\u53e3\u5ea7\u304c\u958b\u8a2d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff01\u300f<\/a>\u3001<a href=\"https:\/\/www.fsa.go.jp\/access\/r7\/270\/270_03.pdf\">\u91d1\u878d\u5e81\u300e\u30a2\u30af\u30bb\u30b9FSA 2026\u5e74\uff12\u6708\u53f7\u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300d\u306e\u6982\u8981\u300f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%85%A5%E9%87%91%E3%83%91%E3%82%BF%E3%83%BC%E3%83%B3%E5%88%A5%E3%81%AE%E8%B4%88%E4%B8%8E%E7%A8%8E%E6%97%A9%E8%A6%8B%E8%A1%A8\"><\/span>\u5165\u91d1\u30d1\u30bf\u30fc\u30f3\u5225\u306e\u8d08\u4e0e\u7a0e\u65e9\u898b\u8868<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306f\u3001<b>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5b50\u3069\u30821\u4eba\u304c1\u5e74\u9593\u306b\u3082\u3089\u3063\u305f\u5408\u8a08\u984d<\/b>\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002\u89aa\u304b\u3089\u3001\u7956\u7236\u6bcd\u304b\u3089\u3001\u3068\u8d08\u4e0e\u3057\u305f\u4eba\u3054\u3068\u306b110\u4e07\u5186\u305a\u3064\u4f7f\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>0\u301c17\u6b73\u306e\u5b50\u304c\u53d7\u3051\u305f\u8d08\u4e0e\u306b\u306f\u3001\u4e00\u822c\u7a0e\u7387\u3092\u4f7f\u3044\u307e\u3059\u3002\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u304c200\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306f10\uff05\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table\"><table class=\"\"><tbody><tr><td style=\"background-color:#f8e2e2\">\u8ab0\u304c\u30fb\u3069\u3046\u5165\u91d1<\/td><td style=\"background-color:#f8e2e2\">\u5b50\u304c1\u5e74\u9593\u306b\u53d7\u3051\u305f\u5408\u8a08<\/td><td style=\"background-color:#f8e2e2\">\u8d08\u4e0e\u7a0e<\/td><td style=\"background-color:#f8e2e2\">\u7533\u544a<\/td><td style=\"background-color:#f8e2e2\">\u6839\u62e0<\/td><\/tr><tr><td>\u89aa\u304c\u6bce\u5e7460\u4e07\u5186<\/td><td>60\u4e07\u5186<\/td><td>\u304b\u304b\u3089\u306a\u3044<\/td><td>\u4e0d\u8981<\/td><td>No.4402<\/td><\/tr><tr><td>\u89aa\u304c\u6bce\u5e74110\u4e07\u5186<\/td><td>110\u4e07\u5186<\/td><td>\u304b\u304b\u3089\u306a\u3044<\/td><td>\u4e0d\u8981<\/td><td>No.4402<\/td><\/tr><tr><td>\u89aa60\u4e07\u5186\u3068\u7956\u7236\u6bcd60\u4e07\u5186\u3092\u540c\u3058\u5e74\u306b<\/td><td>120\u4e07\u5186<\/td><td>1\u4e07\u5186<\/td><td>\u5fc5\u8981<\/td><td>No.4402\u30fbNo.4408<\/td><\/tr><tr><td>\u89aa60\u4e07\u5186\u3068\u3001\u540c\u3058\u5e74\u306b\u89aa\u304b\u3089\u9810\u91d1\u3078\u306e\u8d08\u4e0e60\u4e07\u5186<\/td><td>120\u4e07\u5186<\/td><td>1\u4e07\u5186<\/td><td>\u5fc5\u8981<\/td><td>No.4402\u30fbNo.4408<\/td><\/tr><tr><td>\u7956\u7236\u6bcd\u304c600\u4e07\u5186\u3092\u4e00\u62ec<\/td><td>600\u4e07\u5186<\/td><td>82\u4e07\u5186<\/td><td>\u5fc5\u8981<\/td><td>No.4402\u30fbNo.4408<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u7a0e\u984d\u306f\u3001\u5408\u8a08\u984d\u304b\u3089110\u4e07\u5186\u3092\u5f15\u304d\u3001No.4408\u306e\u4e00\u822c\u7a0e\u7387\u306e\u901f\u7b97\u8868\u306b\u5f53\u3066\u306f\u3081\u305f\u91d1\u984d\u3067\u3059\u3002120\u4e07\u5186\u306a\u308910\u4e07\u5186\u306e10\uff05\u30671\u4e07\u5186\u3001600\u4e07\u5186\u306a\u3089490\u4e07\u5186\u306e30\uff05\u304b\u3089\u63a7\u9664\u984d65\u4e07\u5186\u3092\u5f15\u3044\u306682\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8868\u306e\u300c\u6bce\u5e74\u300d\u306f\u3001\u305d\u306e\u5e74\u3054\u3068\u306b\u8d08\u4e0e\u5951\u7d04\u3092\u7d50\u3093\u3067\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306e\u5224\u5b9a\u3067\u3059\u3002\u4f55\u5e74\u5206\u306e\u8d08\u4e0e\u3092\u306f\u3058\u3081\u306b\u307e\u3068\u3081\u3066\u7d04\u675f\u3057\u3066\u3044\u308b\u3068\u3001<b>\u5224\u5b9a\u304c\u5909\u308f\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059<\/b>\uff08\u5f8c\u8ff0\u306e\u300c\u5b9a\u671f\u8d08\u4e0e\u3068\u5224\u5b9a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u300d\uff09\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\">\u56fd\u7a0e\u5e81\u300eNo.4402 \u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u300f<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\">\u300eNo.4408 \u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A6%AA%E3%81%A0%E3%81%91%E3%81%8C%E5%85%A5%E9%87%91%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88\"><\/span>\u89aa\u3060\u3051\u304c\u5165\u91d1\u3059\u308b\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u3053\u3069\u3082NISA\u306e\u5e74\u9593\u6295\u8cc7\u67a0\u306f60\u4e07\u5186\u306a\u306e\u3067\u3001<b>\u89aa1\u4eba\u304cNISA\u7528\u306b60\u4e07\u5186\u3092\u79fb\u3059\u3060\u3051\u306a\u3089110\u4e07\u5186\u4ee5\u4e0b<\/b>\u306b\u53ce\u307e\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001NISA\u3068\u306f\u5225\u306b\u5b50\u3069\u3082\u540d\u7fa9\u306e\u9810\u91d1\u3084\u8ab2\u7a0e\u53e3\u5ea7\u3078\u79fb\u3057\u305f\u304a\u91d1\u3082\u3001\u540c\u3058\u5e74\u306e\u8d08\u4e0e\u306e\u5408\u8a08\u306b\u5165\u308a\u307e\u3059\u3002NISA\u306e60\u4e07\u5186\u3068\u9810\u91d1\u306e60\u4e07\u5186\u3092\u540c\u3058\u5e74\u306b\u79fb\u305b\u3070\u3001\u5408\u8a08\u306f120\u4e07\u5186\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A6%AA%E3%81%A8%E7%A5%96%E7%88%B6%E6%AF%8D%E3%81%AE%E4%B8%A1%E6%96%B9%E3%81%8B%E3%82%89%E5%85%A5%E9%87%91%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88\"><\/span>\u89aa\u3068\u7956\u7236\u6bcd\u306e\u4e21\u65b9\u304b\u3089\u5165\u91d1\u3059\u308b\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u89aa\u304c60\u4e07\u5186\u3001\u7956\u7236\u6bcd\u304c60\u4e07\u5186\u3092\u540c\u3058\u5e74\u306b\u5b50\u3069\u3082\u3078\u6e21\u3059\u3068\u3001\u5b50\u3069\u30821\u4eba\u306e\u5408\u8a08\u306f120\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<b>\u8d08\u4e0e\u3057\u305f\u4eba\u304c\u305d\u308c\u305e\u308c110\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u3001\u53d7\u3051\u53d6\u308b\u5b50\u3069\u3082\u306e\u5074\u3067\u5408\u7b97<\/b>\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>NISA\u3067\u4f7f\u3048\u308b\u306e\u306f\u5e7460\u4e07\u5186\u307e\u3067\u306a\u306e\u3067\u3001\u6b8b\u308a\u306e60\u4e07\u5186\u306f\u5b50\u3069\u3082\u540d\u7fa9\u306e\u9810\u91d1\u306a\u3069\u306b\u6b8b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4e8b\u5b9f\u306f\u540c\u3058\u5e74\u306e\u5408\u8a08\u306b\u6570\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"NISA%E6%9E%A0%E3%82%92%E8%B6%85%E3%81%88%E3%81%A6%E4%B8%80%E6%8B%AC%E3%81%A7%E7%A7%BB%E3%81%99%E5%A0%B4%E5%90%88\"><\/span>NISA\u67a0\u3092\u8d85\u3048\u3066\u4e00\u62ec\u3067\u79fb\u3059\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u975e\u8ab2\u7a0e\u4fdd\u6709\u9650\u5ea6\u984d\u306e600\u4e07\u5186\u5206\u3092\u3001\u521d\u5e74\u306b\u307e\u3068\u3081\u3066\u5b50\u3069\u3082\u540d\u7fa9\u306e\u53e3\u5ea7\u3078\u79fb\u3059\u3068\u3001\u305d\u306e\u5e74\u306b600\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002NISA\u3067\u8cb7\u3048\u308b\u306e\u306f\u5e7460\u4e07\u5186\u305a\u3064\u3067\u3082\u3001<b>\u8d08\u4e0e\u7a0e\u306f\u79fb\u3057\u305f\u5e74\u306b\u307e\u3068\u3081\u3066\u5224\u5b9a<\/b>\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0a\u306e\u8868\u306e\u3068\u304a\u308a\u30010\u301c17\u6b73\u306e\u5b50\u3078\u306e600\u4e07\u5186\u306e\u8d08\u4e0e\u3067\u306f82\u4e07\u5186\u306e\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u500b\u5225\u306e\u7a0e\u52d9\u5224\u65ad\u306f\u3001\u7a0e\u7406\u58eb\u307e\u305f\u306f\u7a0e\u52d9\u7f72\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%95%99%E8%82%B2%E8%B2%BB%E3%81%AE%E9%9D%9E%E8%AA%B2%E7%A8%8E%E3%81%8CNISA%E3%81%AB%E4%BD%BF%E3%81%88%E3%81%AA%E3%81%84%E7%90%86%E7%94%B1\"><\/span>\u6559\u80b2\u8cbb\u306e\u975e\u8ab2\u7a0e\u304cNISA\u306b\u4f7f\u3048\u306a\u3044\u7406\u7531<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u300c\u5b50\u3069\u3082\u306e\u6559\u80b2\u306e\u305f\u3081\u306e\u304a\u91d1\u306a\u3089\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u300d\u3068\u8003\u3048\u3066\u3001NISA\u3078\u306e\u5165\u91d1\u3092\u3053\u308c\u306b\u3042\u3066\u306f\u3081\u308b\u306e\u306f\u8aa4\u308a\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u8aac\u660e\u3067\u306f\u3001<b>\u6559\u80b2\u8cbb\u306e\u975e\u8ab2\u7a0e\u306f\u3001\u5fc5\u8981\u306a\u90fd\u5ea6\u3001\u76f4\u63a5\u652f\u6255\u3044\u306b\u3042\u3066\u308b\u304a\u91d1\u306b\u9650\u3089\u308c\u307e\u3059<\/b>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%89%B6%E9%A4%8A%E7%BE%A9%E5%8B%99%E8%80%85%E3%81%8B%E3%82%89%E3%81%AE%E7%94%9F%E6%B4%BB%E8%B2%BB%E3%83%BB%E6%95%99%E8%82%B2%E8%B2%BB%E3%81%AE%E9%9D%9E%E8%AA%B2%E7%A8%8E\"><\/span>\u6276\u990a\u7fa9\u52d9\u8005\u304b\u3089\u306e\u751f\u6d3b\u8cbb\u30fb\u6559\u80b2\u8cbb\u306e\u975e\u8ab2\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u592b\u5a66\u3084\u89aa\u5b50\u306a\u3069\u306e\u6276\u990a\u7fa9\u52d9\u8005\u304b\u3089\u3001\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u306b\u3042\u3066\u308b\u305f\u3081\u306b\u53d7\u3051\u305f\u8ca1\u7523\u3067\u300c\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u300d\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u6559\u80b2\u8cbb\u306f\u5b66\u8cbb\u3084\u6559\u6750\u8cbb\u3001\u6587\u5177\u8cbb\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u306e\u306f\u300c\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u3068\u3057\u3066\u5fc5\u8981\u306a\u90fd\u5ea6\u76f4\u63a5\u3053\u308c\u3089\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u3082\u306e\u300d\u306b\u9650\u3089\u308c\u307e\u3059\u3002<b>\u6388\u696d\u6599\u3092\u6255\u3046\u305f\u3073\u306b\u89aa\u304c\u51fa\u3059\u304a\u91d1<\/b>\u304c\u3001\u3053\u306e\u975e\u8ab2\u7a0e\u306e\u5178\u578b\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%A0%90%E9%87%91%E3%82%84%E6%A0%AA%E5%BC%8F%E3%81%AE%E8%B2%B7%E5%85%A5%E8%B3%87%E9%87%91%E3%81%AF%E8%AA%B2%E7%A8%8E%E5%AF%BE%E8%B1%A1\"><\/span>\u9810\u91d1\u3084\u682a\u5f0f\u306e\u8cb7\u5165\u8cc7\u91d1\u306f\u8ab2\u7a0e\u5bfe\u8c61<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306f\u7d9a\u3051\u3066\u3001\u6559\u80b2\u8cbb\u306e\u540d\u76ee\u3067\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3082\u300c\u305d\u308c\u3092\u9810\u91d1\u3057\u305f\u308a\u682a\u5f0f\u3084\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8cb7\u5165\u8cc7\u91d1\u306b\u5145\u3066\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u89e3\u91c8\u3067\u3059\u3002\u3053\u3069\u3082NISA\u3067\u6295\u8cc7\u4fe1\u8a17\u3092\u8cb7\u3046\u305f\u3081\u306e\u304a\u91d1\u306f\u3001\u5c06\u6765\u306e\u6559\u80b2\u8cbb\u3092\u76ee\u7684\u306b\u3057\u3066\u3044\u3066\u3082\u3001\u3044\u307e\u5b66\u8cbb\u3092\u6255\u3046\u304a\u91d1\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<b>\u682a\u5f0f\u306a\u3069\u306e\u8cb7\u5165\u8cc7\u91d1\u306b\u3042\u305f\u308b\u3068\u8aad\u3081\u308b\u305f\u3081\u3001\u6559\u80b2\u8cbb\u306e\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916<\/b>\u3068\u8003\u3048\u308b\u306e\u304c\u81ea\u7136\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%85%90%E7%AB%A5%E6%89%8B%E5%BD%93%E3%82%92%E5%85%A5%E9%87%91%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88%E3%81%AE%E8%80%83%E3%81%88%E6%96%B9\"><\/span>\u5150\u7ae5\u624b\u5f53\u3092\u5165\u91d1\u3059\u308b\u5834\u5408\u306e\u8003\u3048\u65b9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5150\u7ae5\u624b\u5f53\u304c\u652f\u7d66\u3055\u308c\u308b\u306e\u306f\u3001\u5b50\u3069\u3082\u672c\u4eba\u3067\u306f\u306a\u304f\u300c\u5150\u7ae5\u3092\u990a\u80b2\u3057\u3066\u3044\u308b\u65b9\u300d\u3067\u3059\u3002\u7533\u8acb\u6642\u306b\u306f\u8acb\u6c42\u8005\u540d\u7fa9\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u53e3\u5ea7\u756a\u53f7\u3082\u6c42\u3081\u3089\u308c\u3001\u624b\u5f53\u306f\u990a\u80b2\u3057\u3066\u3044\u308b\u89aa\u306e\u53e3\u5ea7\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u4e8b\u5b9f\u304b\u3089\u3001\u5150\u7ae5\u624b\u5f53\u3092\u5b50\u3069\u3082\u540d\u7fa9\u306e\u53e3\u5ea7\u3078\u79fb\u3059\u3053\u3068\u306f\u3001\u89aa\u304b\u3089\u5b50\u3078\u306e\u8cc7\u91d1\u306e\u79fb\u52d5\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3068\u8aad\u3081\u307e\u3059\u3002\u5150\u7ae5\u624b\u5f53\u3092\u539f\u8cc7\u306b\u3057\u305f\u5834\u5408\u306e\u6271\u3044\u3092\u56fd\u7a0e\u5e81\u304c\u500b\u5225\u306b\u793a\u3057\u305f\u8a18\u8f09\u306f\u898b\u5f53\u305f\u3089\u306a\u3044\u305f\u3081\u3001\u5224\u65ad\u306b\u8ff7\u3046\u3068\u304d\u306f\u7a0e\u52d9\u7f72\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4405.htm\">\u56fd\u7a0e\u5e81\u300eNo.4405 \u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u300f<\/a>\u3001<a href=\"https:\/\/www.cfa.go.jp\/policies\/kokoseido\/jidouteate\/annai\">\u3053\u3069\u3082\u5bb6\u5ead\u5e81\u300e\u5150\u7ae5\u624b\u5f53\u5236\u5ea6\u306e\u3054\u6848\u5185\u300f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%90%8D%E7%BE%A9%E9%A0%90%E9%87%91%E3%81%A8%E5%88%A4%E5%AE%9A%E3%81%95%E3%82%8C%E3%82%8B%E3%83%AA%E3%82%B9%E3%82%AF\"><\/span>\u540d\u7fa9\u9810\u91d1\u3068\u5224\u5b9a\u3055\u308c\u308b\u30ea\u30b9\u30af<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5b50\u3069\u3082\u306e\u540d\u7fa9\u3067\u53e3\u5ea7\u3092\u4f5c\u3063\u3066\u3082\u3001<b>\u4e2d\u8eab\u304c\u5b50\u3069\u3082\u306e\u8ca1\u7523\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093<\/b>\u3002\u304a\u91d1\u3092\u51fa\u3057\u305f\u4eba\u306e\u8ca1\u7523\u3068\u5224\u5b9a\u3055\u308c\u308c\u3070\u3001\u305d\u306e\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u306b\u623b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%9B%BD%E7%A8%8E%E5%BA%81%E3%81%8C%E7%A4%BA%E3%81%99%E5%90%8D%E7%BE%A9%E8%B2%A1%E7%94%A3%E3%81%AE%E5%88%A4%E5%AE%9A\"><\/span>\u56fd\u7a0e\u5e81\u304c\u793a\u3059\u540d\u7fa9\u8ca1\u7523\u306e\u5224\u5b9a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306f\u300c\u540d\u7fa9\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u7b49\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u62e0\u51fa\u3057\u3066\u3044\u305f\u3053\u3068\u306a\u3069\u304b\u3089\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5bfe\u8c61\u306b\u306f\u9810\u8caf\u91d1\u3060\u3051\u3067\u306a\u304f\u3001<b>\u300c\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53d7\u76ca\u8a3c\u5238\u7b49\u3067\u5bb6\u65cf\u306e\u540d\u7fa9\u300d<\/b>\u306e\u3082\u306e\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u3069\u3082NISA\u3067\u8cb7\u3046\u6295\u8cc7\u4fe1\u8a17\u3082\u3001\u3053\u306e\u5224\u5b9a\u306e\u5916\u306b\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306e\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u3067\u306f\u3001\u7236\u306e\u53ce\u5165\u304b\u3089\u9810\u3051\u5165\u308c\u3001\u7236\u304c\u7ba1\u7406\u30fb\u904b\u7528\u3057\u3066\u3044\u305f\u5b50\u540d\u7fa9\u306e\u5b9a\u671f\u9810\u91d1\u304c\u3001\u7236\u306e\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u542b\u3081\u308b\u6271\u3044\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%90%8D%E7%BE%A9%E9%A0%90%E9%87%91%E3%81%A8%E5%88%A4%E5%AE%9A%E3%81%95%E3%82%8C%E3%81%9F%E3%81%A8%E3%81%8D%E3%81%AE%E5%B8%B0%E7%B5%90\"><\/span>\u540d\u7fa9\u9810\u91d1\u3068\u5224\u5b9a\u3055\u308c\u305f\u3068\u304d\u306e\u5e30\u7d50<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5224\u5b9a\u3055\u308c\u308b\u3068\u3001\u305d\u306e\u304a\u91d1\u306f\u5b50\u3069\u3082\u306e\u8ca1\u7523\u3067\u306f\u306a\u304f\u3001\u5165\u91d1\u3057\u305f\u89aa\u3084\u7956\u7236\u6bcd\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u7a0e\u52d9\u5927\u5b66\u6821\u306e\u8b1b\u672c\u3082\u3001\u5bb6\u65cf\u540d\u7fa9\u306e\u9810\u8caf\u91d1\u3067\u3082\u300c\u5b9f\u8cea\u7684\u306b\u88ab\u76f8\u7d9a\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u3082\u306e\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u308b\u300d\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u8d08\u4e0e\u306e\u3064\u3082\u308a\u3067\u6bce\u5e74\u5165\u91d1\u3057\u3066\u3044\u3066\u3082\u3001<b>\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u8db3\u3057\u623b\u3055\u308c\u308b<\/b>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8d08\u4e0e\u306e\u6210\u7acb\u3092\u8a18\u9332\u3067\u793a\u3059\u65b9\u6cd5\u306f\u3001\u6b21\u306e\u898b\u51fa\u3057\u3067\u6271\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E3%81%A9%E3%82%82%E5%90%8D%E7%BE%A9%E3%81%AE%E9%A0%90%E9%87%91%E5%8F%A3%E5%BA%A7%E3%81%A8%E3%81%AE%E5%85%B1%E9%80%9A%E7%82%B9\"><\/span>\u5b50\u3069\u3082\u540d\u7fa9\u306e\u9810\u91d1\u53e3\u5ea7\u3068\u306e\u5171\u901a\u70b9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u540d\u7fa9\u9810\u91d1\u306e\u8003\u3048\u65b9\u306f\u3001\u5b50\u3069\u3082\u540d\u7fa9\u306e\u9280\u884c\u53e3\u5ea7\u3067\u3082NISA\u53e3\u5ea7\u3067\u3082\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u9280\u884c\u53e3\u5ea7\u306e\u4f5c\u308a\u65b9\u3084\u540d\u7fa9\u306e\u6ce8\u610f\u70b9\u306f\u3001<a href=\"https:\/\/www.for-it.co.jp\/mediverse\/bank\/child-bank-account\/\">\u5b50\u3069\u3082\u306e\u9280\u884c\u53e3\u5ea7\u306e\u8a18\u4e8b<\/a>\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>NISA\u53e3\u5ea7\u306b\u56fa\u6709\u306a\u306e\u306f\u30010\u301c17\u6b73\u306e\u9593\u306f\u89aa\u6a29\u8005\u306a\u3069\u304c\u53e3\u5ea7\u7ba1\u7406\u8005\u3068\u3057\u3066\u624b\u7d9a\u304d\u3092\u3059\u308b\u70b9\u3067\u3059\u3002<b>\u53e3\u5ea7\u306e\u624b\u7d9a\u304d\u3092\u89aa\u304c\u884c\u3046\u3053\u3068\u81ea\u4f53\u306f\u5236\u5ea6\u306e\u524d\u63d0<\/b>\u3067\u3001\u305d\u308c\u3060\u3051\u3067\u540d\u7fa9\u9810\u91d1\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u554f\u308f\u308c\u308b\u306e\u306f\u3001\u5165\u308c\u305f\u304a\u91d1\u304c\u5b50\u3069\u3082\u306e\u3082\u306e\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/sozoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei6.pdf\">\u56fd\u7a0e\u5e81\u300e\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u2465 \u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u540d\u7fa9\u306e\u8ca1\u7523\uff08\u9810\u8caf\u91d1\uff09\u300f<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kohon\/souzoku\/pdf\/all.pdf\">\u7a0e\u52d9\u5927\u5b66\u6821\u300e\u76f8\u7d9a\u7a0e\u6cd5\uff08\u57fa\u790e\u7de8\uff09\u4ee4\u548c\uff18\u5e74\u5ea6\u7248\u300f<\/a>\u3001<a href=\"https:\/\/www.jsda.or.jp\/shijyo\/seido\/tax\/files\/nisa_under18.pdf\">\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u300e\uff10\u6b73\u304b\u3089NISA\u53e3\u5ea7\u304c\u958b\u8a2d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff01\u300f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B4%88%E4%B8%8E%E3%82%92%E6%88%90%E7%AB%8B%E3%81%95%E3%81%9B%E3%82%8B%E8%A8%98%E9%8C%B2%E3%81%AE%E6%AE%8B%E3%81%97%E6%96%B9\"><\/span>\u8d08\u4e0e\u3092\u6210\u7acb\u3055\u305b\u308b\u8a18\u9332\u306e\u6b8b\u3057\u65b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u540d\u7fa9\u9810\u91d1\u3068\u5224\u5b9a\u3055\u308c\u306a\u3044\u305f\u3081\u306b\u306f\u3001<b>\u8d08\u4e0e\u304c\u6210\u7acb\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u5f8c\u304b\u3089\u793a\u305b\u308b\u72b6\u614b<\/b>\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6210\u7acb\u306e\u6761\u4ef6\u3068\u3001\u8a18\u9332\u3068\u3057\u3066\u6b8b\u305b\u308b\u3082\u306e\u3092\u9806\u306b\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B4%88%E4%B8%8E%E3%81%AF%E3%80%8C%E3%81%82%E3%81%92%E3%82%8B%E3%80%8D%E3%80%8C%E3%82%82%E3%82%89%E3%81%86%E3%80%8D%E3%81%AE%E5%90%88%E6%84%8F%E3%81%A7%E6%88%90%E7%AB%8B\"><\/span>\u8d08\u4e0e\u306f\u300c\u3042\u3052\u308b\u300d\u300c\u3082\u3089\u3046\u300d\u306e\u5408\u610f\u3067\u6210\u7acb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7a0e\u52d9\u5927\u5b66\u6821\u306e\u8b1b\u672c\u306f\u3001\u8d08\u4e0e\u3092\u300c\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u304c\u3042\u308b\u8ca1\u7523\u3092\u7121\u511f\u3067\u76f8\u624b\u65b9\u306b\u4e0e\u3048\u308b\u3068\u3044\u3046\u610f\u601d\u3092\u8868\u793a\u3057\u3001\u76f8\u624b\u65b9\u304c\u3053\u308c\u3092\u53d7\u8afe\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u6210\u7acb\u3059\u308b\u5951\u7d04\u300d\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\uff08\u6c11\u6cd5549\u6761\uff09\u3002<\/p>\n\n\n\n<p>\u3042\u3052\u308b\u5074\u304c\u4e00\u65b9\u7684\u306b\u632f\u308a\u8fbc\u3080\u3060\u3051\u3067\u306f\u8db3\u308a\u305a\u3001<b>\u3082\u3089\u3046\u5074\u306e\u53d7\u8afe\u304c\u3042\u3063\u3066\u306f\u3058\u3081\u3066\u8d08\u4e0e<\/b>\u306b\u306a\u308a\u307e\u3059\u3002\u53d7\u3051\u53d6\u308b\u5074\u304c\u77e5\u3089\u306a\u3044\u307e\u307e\u5165\u91d1\u3092\u7d9a\u3051\u308b\u3068\u3001\u53d7\u8afe\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u5f8c\u304b\u3089\u793a\u3057\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"0%E6%AD%B3%E3%81%AE%E5%AD%90%E3%81%B8%E3%81%AE%E8%B4%88%E4%B8%8E%E3%81%AE%E6%88%90%E7%AB%8B\"><\/span>0\u6b73\u306e\u5b50\u3078\u306e\u8d08\u4e0e\u306e\u6210\u7acb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>0\u6b73\u306e\u5b50\u306f\u3001\u81ea\u5206\u3067\u53d7\u8afe\u306e\u610f\u601d\u3092\u793a\u305b\u307e\u305b\u3093\u3002\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306f\u3001\u672a\u6210\u5e74\u8005\u306e\u89aa\u6a29\u8005\u3092\u300c\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3067\u3042\u308b\u89aa\u6a29\u8005\u300d\u3068\u8868\u73fe\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u89e3\u91c8\u3067\u3059\u3002\u8d64\u3061\u3083\u3093\u3078\u306e\u8d08\u4e0e\u3067\u306f\u3001<b>\u89aa\u6a29\u8005\u304c\u5b50\u3069\u3082\u306e\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3068\u3057\u3066\u53d7\u8afe\u3059\u308b\u5f62<\/b>\u306b\u306a\u308b\u3068\u8aad\u3081\u307e\u3059\u3002\u7956\u7236\u6bcd\u304b\u3089\u5b6b\u3078\u306e\u8d08\u4e0e\u306a\u3089\u3001\u53d7\u8afe\u3059\u308b\u306e\u306f\u5b6b\u306e\u89aa\u6a29\u8005\u3067\u3042\u308b\u89aa\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u89aa\u304b\u3089\u5b50\u3078\u306e\u8d08\u4e0e\u3067\u306f\u3001\u3042\u3052\u308b\u4eba\u3068\u53d7\u8afe\u3059\u308b\u4eba\u304c\u540c\u3058\u89aa\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5f62\u3067\u306e\u5951\u7d04\u306e\u6709\u52b9\u6027\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B4%88%E4%B8%8E%E5%A5%91%E7%B4%84%E6%9B%B8%E3%81%AF%E5%BF%85%E8%A6%81%EF%BC%9F\"><\/span>\u8d08\u4e0e\u5951\u7d04\u66f8\u306f\u5fc5\u8981\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8d08\u4e0e\u306f\u66f8\u9762\u304c\u306a\u304f\u3066\u3082\u6210\u7acb\u3057\u307e\u3059\u3002\u8b1b\u672c\u3082\u300c\u8d08\u4e0e\u306f\u3001\u66f8\u9762\u306b\u3088\u308b\u3082\u306e\u3068\u66f8\u9762\u306b\u3088\u3089\u306a\u3044\u3082\u306e\u3068\u304c\u3042\u308b\u300d\u3068\u3057\u3066\u304a\u308a\u3001<b>\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u306f\u8d08\u4e0e\u306e\u6210\u7acb\u6761\u4ef6\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/b>\u3002<\/p>\n\n\n\n<p>\u9055\u3044\u304c\u51fa\u308b\u306e\u306f\u3001\u8d08\u4e0e\u306e\u6642\u671f\u3067\u3059\u3002\u8b1b\u672c\u306f\u3001\u66f8\u9762\u306b\u3088\u3089\u306a\u3044\u8d08\u4e0e\u306f\u300c\u305d\u306e\u8d08\u4e0e\u306e\u5c65\u884c\u304c\u3042\u3063\u305f\u6642\u300d\u3001\u66f8\u9762\u306b\u3088\u308b\u8d08\u4e0e\u306f\u300c\u305d\u306e\u8d08\u4e0e\u5951\u7d04\u306e\u52b9\u529b\u304c\u767a\u751f\u3057\u305f\u6642\u300d\u3092\u8d08\u4e0e\u306e\u6642\u671f\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u540d\u7fa9\u9810\u91d1\u306e\u5224\u5b9a\u3067\u306f\u3001\u8ab0\u304c\u8cc7\u91d1\u3092\u51fa\u3057\u3001\u8ab0\u304c\u7ba1\u7406\u3057\u3066\u3044\u305f\u304b\u304c\u898b\u3089\u308c\u307e\u3059\u3002\u5951\u7d04\u66f8\u306f\u3001\u53d7\u8afe\u304c\u3042\u3063\u305f\u3053\u3068\u3068\u8d08\u4e0e\u306e\u6642\u671f\u3092\u5f8c\u304b\u3089\u793a\u3059\u6750\u6599\u3068\u3057\u3066\u6b8b\u3057\u3066\u304a\u304f\u610f\u5473\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%8C%AF%E8%BE%BC%E3%81%AE%E8%A8%98%E9%8C%B2%E3%81%A8%E5%8F%A3%E5%BA%A7%E3%81%AE%E7%AE%A1%E7%90%86\"><\/span>\u632f\u8fbc\u306e\u8a18\u9332\u3068\u53e3\u5ea7\u306e\u7ba1\u7406<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306e\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u3067\u89aa\u306e\u8ca1\u7523\u3068\u3055\u308c\u305f\u306e\u306f\u3001\u89aa\u304c\u8cc7\u91d1\u3092\u51fa\u3057\u3001\u89aa\u304c\u7ba1\u7406\u30fb\u904b\u7528\u3057\u3066\u3044\u305f\u53e3\u5ea7\u3067\u3057\u305f\u3002\u8a18\u9332\u3092\u6b8b\u3059\u3068\u304d\u306f\u3001\u3053\u306e2\u70b9\u306e\u53cd\u5bfe\u5074\u3092\u793a\u305b\u308b\u5f62\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u624b\u6e21\u3057\u306e\u73fe\u91d1\u3067\u306f\u306a\u304f\u3001<b>\u8d08\u4e0e\u3059\u308b\u4eba\u306e\u53e3\u5ea7\u304b\u3089\u5b50\u3069\u3082\u540d\u7fa9\u306e\u53e3\u5ea7\u3078\u632f\u308a\u8fbc\u3080<\/b>\u3068\u3001\u3044\u3064\u30fb\u8ab0\u304b\u3089\u30fb\u3044\u304f\u3089\u79fb\u3057\u305f\u304b\u304c\u901a\u5e33\u306b\u6b8b\u308a\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3067\u5b50\u3069\u3082\u540d\u7fa9\u306e\u53e3\u5ea7\u304b\u3089NISA\u3078\u5165\u91d1\u3059\u308c\u3070\u3001\u8cc7\u91d1\u306e\u6d41\u308c\u304c\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u8d08\u4e0e\u3059\u308b\u4eba\u3068\u3001\u5b50\u3069\u3082\uff08\u672a\u6210\u5e74\u306a\u3089\u89aa\u6a29\u8005\u304c\u4ee3\u308f\u3063\u3066\uff09\u306e\u9593\u3067\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u308a\u3001\u65e5\u4ed8\u30fb\u91d1\u984d\u30fb\u53cc\u65b9\u306e\u7f72\u540d\u3092\u6b8b\u3059<\/li>\n\n\n\n<li>\u8d08\u4e0e\u3059\u308b\u4eba\u306e\u53e3\u5ea7\u304b\u3089\u3001\u5b50\u3069\u3082\u540d\u7fa9\u306e\u9280\u884c\u53e3\u5ea7\u3078\u632f\u308a\u8fbc\u3080<\/li>\n\n\n\n<li>\u5b50\u3069\u3082\u540d\u7fa9\u306e\u9280\u884c\u53e3\u5ea7\u304b\u3089\u3001\u5b50\u3069\u3082\u306eNISA\u53e3\u5ea7\u3078\u5165\u91d1\u3057\u3066\u8cb7\u3044\u4ed8\u3051\u308b<\/li>\n\n\n\n<li>\u5951\u7d04\u66f8\u30fb\u901a\u5e33\u306e\u5199\u3057\u30fbNISA\u306e\u53d6\u5f15\u5831\u544a\u66f8\u3092\u5e74\u3054\u3068\u306b\u307e\u3068\u3081\u3066\u4fdd\u7ba1\u3059\u308b<\/li>\n<\/ol>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kohon\/souzoku\/pdf\/all.pdf\">\u7a0e\u52d9\u5927\u5b66\u6821\u300e\u76f8\u7d9a\u7a0e\u6cd5\uff08\u57fa\u790e\u7de8\uff09\u4ee4\u548c\uff18\u5e74\u5ea6\u7248\u300f<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/19\/01.htm\">\u56fd\u7a0e\u5e81\u300e\u5171\u540c\u76f8\u7d9a\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u89aa\u6a29\u8005\u304c\u672a\u6210\u5e74\u8005\u3067\u3042\u308b\u5b50\u306b\u4ee3\u7406\u3057\u3066\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u300f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AE%9A%E6%9C%9F%E8%B4%88%E4%B8%8E%E3%81%A8%E5%88%A4%E5%AE%9A%E3%81%95%E3%82%8C%E3%82%8B%E3%82%B1%E3%83%BC%E3%82%B9\"><\/span>\u5b9a\u671f\u8d08\u4e0e\u3068\u5224\u5b9a\u3055\u308c\u308b\u30b1\u30fc\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6bce\u5e74110\u4e07\u5186\u4ee5\u4e0b\u306b\u6291\u3048\u3066\u3044\u3066\u3082\u3001<b>\u306f\u3058\u3081\u304b\u3089\u300c\u4f55\u5e74\u9593\u3001\u6bce\u5e74\u3044\u304f\u3089\u300d\u3068\u7d04\u675f\u3057\u3066\u3044\u308b\u3068\u3001\u7d04\u675f\u3057\u305f\u5e74\u306b\u307e\u3068\u3081\u3066\u8ab2\u7a0e<\/b>\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u5b9a\u671f\u8d08\u4e0e\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%9B%BD%E7%A8%8E%E5%BA%81Q_A%E3%81%AE%E5%AE%9A%E6%9C%9F%E8%B4%88%E4%B8%8E%E3%81%AE%E6%89%B1%E3%81%84\"><\/span>\u56fd\u7a0e\u5e81Q&amp;A\u306e\u5b9a\u671f\u8d08\u4e0e\u306e\u6271\u3044<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306eQ&amp;A\u306f\u3001\u89aa\u304b\u3089\u6bce\u5e74100\u4e07\u5186\u305a\u306410\u5e74\u9593\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002\u6bce\u5e74\u8d08\u4e0e\u5951\u7d04\u3092\u7d50\u3073\u3001\u6bce\u5e74\u8d08\u4e0e\u304c\u884c\u308f\u308c\u3001\u5404\u5e74\u306e\u5408\u8a08\u304c110\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u305a\u7533\u544a\u3082\u3044\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3068\u3053\u308d\u304c\u3001\u6bce\u5e74100\u4e07\u5186\u305a\u306410\u5e74\u9593\u8d08\u4e0e\u3059\u308b\u3053\u3068\u304c\u5951\u7d04\uff08\u7d04\u675f\uff09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001<b>\u7d04\u675f\u3057\u305f\u5e74\u306b\u300c\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u6a29\u5229\u300d\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b<\/b>\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%A9%8D%E7%AB%8B%E8%A8%AD%E5%AE%9A%E3%81%A7%E6%AF%8E%E5%B9%B4%E5%90%8C%E9%A1%8D%E3%82%92%E5%85%A5%E3%82%8C%E3%82%8B%E5%A0%B4%E5%90%88%E3%81%AE%E6%B3%A8%E6%84%8F\"><\/span>\u7a4d\u7acb\u8a2d\u5b9a\u3067\u6bce\u5e74\u540c\u984d\u3092\u5165\u308c\u308b\u5834\u5408\u306e\u6ce8\u610f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u3053\u3069\u3082NISA\u306f\u3001\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u5b9a\u671f\u304b\u3064\u7d99\u7d9a\u7684\u306a\u65b9\u6cd5\u3067\u6295\u8cc7\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u56fd\u7a0e\u5e81\u306eQ&amp;A\u306b\u300cNISA\u306e\u81ea\u52d5\u7a4d\u7acb\u304c\u5b9a\u671f\u8d08\u4e0e\u306b\u3042\u305f\u308b\u300d\u3068\u3044\u3046\u8a18\u8f09\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>Q&amp;A\u3067\u5206\u304b\u308c\u76ee\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u3001<b>\u8907\u6570\u5e74\u5206\u306e\u8d08\u4e0e\u3092\u3042\u3089\u304b\u3058\u3081\u7d04\u675f\u3057\u3066\u3044\u305f\u304b\u3069\u3046\u304b<\/b>\u3067\u3059\u3002\u7a4d\u7acb\u306e\u8a2d\u5b9a\u306f\u5b50\u3069\u3082\u306e\u53e3\u5ea7\u306e\u4e2d\u306e\u8cb7\u4ed8\u3051\u306e\u8a71\u3067\u3001\u89aa\u304b\u3089\u5b50\u3078\u306e\u304a\u91d1\u306e\u79fb\u3057\u65b9\u3068\u306f\u5225\u306b\u8003\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6bce\u5e74\u306e\u8d08\u4e0e\u3092\u305d\u306e\u5e74\u3054\u3068\u306e\u5951\u7d04\u3068\u3057\u3066\u8a18\u9332\u3057\u3066\u304a\u3051\u3070\u3001Q&amp;A\u306e\u524d\u534a\u306e\u5f62\u306b\u6cbf\u3046\u3068\u8aad\u3081\u307e\u3059\u3002\u500b\u5225\u306e\u5224\u65ad\u306f\u7a0e\u7406\u58eb\u307e\u305f\u306f\u7a0e\u52d9\u7f72\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402_qa.htm\">\u56fd\u7a0e\u5e81\u300eNo.4402 \u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\uff08\u8cea\u7591\u5fdc\u7b54\uff09\u300f<\/a>\u3001<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/income\/nisa_2.pdf\">\u8ca1\u52d9\u7701\u300e\uff2e\uff29\uff33\uff21\u306e\u3064\u307f\u305f\u3066\u6295\u8cc7\u67a0\u306e\u62e1\u5145\uff08\u4ee4\u548c\uff18\u5e74\u5ea6\u6539\u6b63\uff09\u300f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%A8%E3%81%AE%E9%96%A2%E4%BF%82\"><\/span>\u76f8\u7d9a\u7a0e\u3068\u306e\u95a2\u4fc2<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u304b\u3063\u305f\u8d08\u4e0e\u3067\u3082\u3001\u8d08\u4e0e\u3057\u305f\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7956\u7236\u6bcd\u304c\u5b6b\u306b\u8d08\u4e0e\u3059\u308b\u5834\u9762\u3067\u306f\u3001<b>\u76f8\u7d9a\u524d\u306e\u8d08\u4e0e\u52a0\u7b97\u3068\u3001\u4f7f\u3048\u306a\u3044\u7279\u4f8b\u306e2\u3064<\/b>\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%9B%B8%E7%B6%9A%E5%89%8D%E3%81%AE%E8%B4%88%E4%B8%8E%E3%81%AF7%E5%B9%B4%E5%88%86%E3%81%8C%E7%9B%B8%E7%B6%9A%E8%B2%A1%E7%94%A3%E3%81%AB%E5%8A%A0%E7%AE%97\"><\/span>\u76f8\u7d9a\u524d\u306e\u8d08\u4e0e\u306f7\u5e74\u5206\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u76f8\u7d9a\u3084\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304b\u3089\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u306b\u53d7\u3051\u305f\u8d08\u4e0e\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<b>110\u4e07\u5186\u4ee5\u4e0b\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u304b\u3063\u305f\u8d08\u4e0e\u3082\u52a0\u7b97\u306e\u5bfe\u8c61<\/b>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u306f\u30012024\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u304b\u30897\u5e74\u3078\u5ef6\u3073\u307e\u3057\u305f\u3002\u76f8\u7d9a\u304c\u59cb\u307e\u3063\u305f\u65e5\u3054\u3068\u306e\u671f\u9593\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table\"><table class=\"\"><tbody><tr><td style=\"background-color:#f8e2e2\">\u76f8\u7d9a\u304c\u59cb\u307e\u3063\u305f\u65e5<\/td><td style=\"background-color:#f8e2e2\">\u52a0\u7b97\u5bfe\u8c61\u671f\u9593<\/td><\/tr><tr><td>2026\u5e7412\u670831\u65e5\u307e\u3067<\/td><td>\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185<\/td><\/tr><tr><td>2027\u5e741\u67081\u65e5\u301c2030\u5e7412\u670831\u65e5<\/td><td>2024\u5e741\u67081\u65e5\u304b\u3089\u4ea1\u304f\u306a\u3063\u305f\u65e5\u307e\u3067<\/td><\/tr><tr><td>2031\u5e741\u67081\u65e5\u4ee5\u964d<\/td><td>\u76f8\u7d9a\u958b\u59cb\u524d7\u5e74\u4ee5\u5185<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u76f8\u7d9a\u958b\u59cb\u65e5\u304c2027\u5e741\u67082\u65e5\u4ee5\u5f8c\u306e\u5834\u5408\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u3088\u308a\u524d\u306e\u8d08\u4e0e\u306f\u3001\u5408\u8a08100\u4e07\u5186\u307e\u3067\u306f\u52a0\u7b97\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u76f8\u7d9a\u3084\u907a\u8d08\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u3067\u3059\u3002\u7956\u7236\u6bcd\u304b\u3089\u76f8\u7d9a\u3084\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u306a\u3044\u5b6b\u3067\u3042\u308c\u3070\u3001\u3053\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u305f\u3081\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4161.htm\">\u56fd\u7a0e\u5e81\u300eNo.4161 \u8d08\u4e0e\u8ca1\u7523\u306e\u52a0\u7b97\u3068\u7a0e\u984d\u63a7\u9664\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u300f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%9B%B8%E7%B6%9A%E6%99%82%E7%B2%BE%E7%AE%97%E8%AA%B2%E7%A8%8E%E3%81%AF0%E3%80%9C17%E6%AD%B3%E3%81%AE%E5%AD%90%E3%81%AB%E4%BD%BF%E3%81%88%E3%81%AA%E3%81%84\"><\/span>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306f0\u301c17\u6b73\u306e\u5b50\u306b\u4f7f\u3048\u306a\u3044<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306f\u3001\u8d08\u4e0e\u3057\u305f\u5e74\u306e1\u67081\u65e5\u306b60\u6b73\u4ee5\u4e0a\u306e\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u304b\u3089\u3001<b>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u306b18\u6b73\u4ee5\u4e0a<\/b>\u306e\u5b50\u3084\u5b6b\u304c\u53d7\u3051\u308b\u8d08\u4e0e\u3067\u9078\u3079\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3069\u3082NISA\u3092\u4f7f\u30460\u301c17\u6b73\u306e\u5b50\u306f\u3001\u3053\u306e\u5e74\u9f62\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u305b\u3093\u3002\u3053\u3069\u3082NISA\u3078\u306e\u5165\u91d1\u306e\u305f\u3081\u306e\u8d08\u4e0e\u306f\u3001\u66a6\u5e74\u8ab2\u7a0e\u306e110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%95%99%E8%82%B2%E8%B3%87%E9%87%91%E4%B8%80%E6%8B%AC%E8%B4%88%E4%B8%8E%E3%81%AE%E7%89%B9%E4%BE%8B%E3%81%AF2026%E5%B9%B43%E6%9C%88%E6%9C%AB%E3%81%A7%E7%B5%82%E4%BA%86\"><\/span>\u6559\u80b2\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b\u306f2026\u5e743\u6708\u672b\u3067\u7d42\u4e86<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7956\u7236\u6bcd\u306a\u3069\u304b\u3089\u306e\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u30921,500\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u306b\u3059\u308b\u7279\u4f8b\u306f\u3001<b>\u300c\u4ee4\u548c8\u5e743\u670831\u65e5\u307e\u3067\u3068\u3055\u308c\u3066\u3044\u305f\u9069\u7528\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u305a\u306b\u7d42\u4e86\u300d<\/b>\u3057\u307e\u3057\u305f\u30022026\u5e744\u67081\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u306b\u306f\u4f7f\u3048\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>2026\u5e743\u670831\u65e5\u307e\u3067\u306b\u3053\u306e\u7279\u4f8b\u3092\u4f7f\u3063\u305f\u5206\u306b\u306f\u3001\u5f15\u304d\u7d9a\u304d\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u3069\u3082NISA\u3078\u306e\u5165\u91d1\u3092\u3001\u3053\u306e\u7279\u4f8b\u306e\u975e\u8ab2\u7a0e\u67a0\u3067\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\">\u56fd\u7a0e\u5e81\u300eNo.4103 \u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e\u300f<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4510.htm\">\u300eNo.4510 \u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e\u300f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%A5%96%E7%88%B6%E6%AF%8D%E3%81%8C%E5%AD%AB%E3%81%AENISA%E3%81%AB%E7%A9%8D%E3%81%BF%E7%AB%8B%E3%81%A6%E3%82%8B%E5%A0%B4%E5%90%88\"><\/span>\u7956\u7236\u6bcd\u304c\u5b6b\u306eNISA\u306b\u7a4d\u307f\u7acb\u3066\u308b\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u7956\u7236\u6bcd\u304c\u5b6b\u306e\u3053\u3069\u3082NISA\u306b\u76f4\u63a5\u304a\u91d1\u3092\u5165\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u306e\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u306e\u3068\u304a\u308a\u3001<b>\u7956\u7236\u6bcd\u306e\u304a\u91d1\u306f\u3044\u3063\u305f\u3093\u5b6b\u306e\u304a\u91d1\u306b\u306a\u3063\u3066\u304b\u3089<\/b>\u5b6b\u306eNISA\u3067\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%A5%96%E7%88%B6%E6%AF%8D%E3%81%8B%E3%82%89%E5%AD%AB%E3%81%B8%E3%81%AE%E8%B4%88%E4%B8%8E%E3%81%AE%E6%B5%81%E3%82%8C\"><\/span>\u7956\u7236\u6bcd\u304b\u3089\u5b6b\u3078\u306e\u8d08\u4e0e\u306e\u6d41\u308c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u304a\u91d1\u306e\u52d5\u304d\u306f\u3001\u7956\u7236\u6bcd\u306e\u53e3\u5ea7\u304b\u3089\u5b6b\u540d\u7fa9\u306e\u9280\u884c\u53e3\u5ea7\u3078\u632f\u308a\u8fbc\u307f\u3001\u305d\u306e\u53e3\u5ea7\u304b\u3089\u5b6b\u306eNISA\u53e3\u5ea7\u3078\u5165\u91d1\u3059\u308b\u9806\u756a\u3067\u3059\u3002\u53d7\u8afe\u306f\u5b6b\u306e\u89aa\u6a29\u8005\u3067\u3042\u308b\u89aa\u304c\u884c\u3046\u5f62\u306b\u306a\u308b\u3068\u8aad\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8d08\u4e0e\u306f\u3001<b>\u7956\u7236\u6bcd\u304b\u3089\u5b6b\u3078\u306e\u8d08\u4e0e\u3068\u3057\u3066\u5b6b\u306e1\u5e74\u9593\u306e\u5408\u8a08\u306b\u5165\u308a\u307e\u3059<\/b>\u3002\u540c\u3058\u5e74\u306b\u89aa\u304b\u3089\u3082\u53d7\u3051\u3066\u3044\u308c\u3070\u3001\u89aa\u306e\u5206\u3068\u5408\u308f\u305b\u3066110\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"0%E3%80%9C17%E6%AD%B3%E3%81%AF%E4%B8%80%E8%88%AC%E7%A8%8E%E7%8E%87%E3%83%BB18%E6%AD%B3%E4%BB%A5%E4%B8%8A%E3%81%AF%E7%89%B9%E4%BE%8B%E7%A8%8E%E7%8E%87\"><\/span>0\u301c17\u6b73\u306f\u4e00\u822c\u7a0e\u7387\u30fb18\u6b73\u4ee5\u4e0a\u306f\u7279\u4f8b\u7a0e\u7387<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7956\u7236\u6bcd\u304b\u3089\u5b6b\u3078\u306e\u8d08\u4e0e\u3067\u3082\u3001\u5b6b\u304c\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u306b18\u6b73\u672a\u6e80\u306a\u3089\u4e00\u822c\u7a0e\u7387\u3092\u4f7f\u3044\u307e\u3059\u300218\u6b73\u4ee5\u4e0a\u306a\u3089\u3001\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u304b\u3089\u306e\u8d08\u4e0e\u306b\u7279\u4f8b\u7a0e\u7387\u3092\u4f7f\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table\"><table class=\"\"><tbody><tr><td style=\"background-color:#f8e2e2\">\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c<\/td><td style=\"background-color:#f8e2e2\">\u4e00\u822c\u7a0e\u7387\uff080\u301c17\u6b73\u306a\u3069\uff09<\/td><td style=\"background-color:#f8e2e2\">\u63a7\u9664\u984d<\/td><\/tr><tr><td>200\u4e07\u5186\u4ee5\u4e0b<\/td><td>10\uff05<\/td><td>\u306a\u3057<\/td><\/tr><tr><td>300\u4e07\u5186\u4ee5\u4e0b<\/td><td>15\uff05<\/td><td>10\u4e07\u5186<\/td><\/tr><tr><td>400\u4e07\u5186\u4ee5\u4e0b<\/td><td>20\uff05<\/td><td>25\u4e07\u5186<\/td><\/tr><tr><td>600\u4e07\u5186\u4ee5\u4e0b<\/td><td>30\uff05<\/td><td>65\u4e07\u5186<\/td><\/tr><tr><td>1,000\u4e07\u5186\u4ee5\u4e0b<\/td><td>40\uff05<\/td><td>125\u4e07\u5186<\/td><\/tr><tr><td>1,500\u4e07\u5186\u4ee5\u4e0b<\/td><td>45\uff05<\/td><td>175\u4e07\u5186<\/td><\/tr><tr><td>3,000\u4e07\u5186\u4ee5\u4e0b<\/td><td>50\uff05<\/td><td>250\u4e07\u5186<\/td><\/tr><tr><td>3,000\u4e07\u5186\u8d85<\/td><td>55\uff05<\/td><td>400\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table\"><table class=\"\"><tbody><tr><td style=\"background-color:#f8e2e2\">\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c<\/td><td style=\"background-color:#f8e2e2\">\u7279\u4f8b\u7a0e\u7387\uff0818\u6b73\u4ee5\u4e0a\u304c\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u304b\u3089\uff09<\/td><td style=\"background-color:#f8e2e2\">\u63a7\u9664\u984d<\/td><\/tr><tr><td>200\u4e07\u5186\u4ee5\u4e0b<\/td><td>10\uff05<\/td><td>\u306a\u3057<\/td><\/tr><tr><td>400\u4e07\u5186\u4ee5\u4e0b<\/td><td>15\uff05<\/td><td>10\u4e07\u5186<\/td><\/tr><tr><td>600\u4e07\u5186\u4ee5\u4e0b<\/td><td>20\uff05<\/td><td>30\u4e07\u5186<\/td><\/tr><tr><td>1,000\u4e07\u5186\u4ee5\u4e0b<\/td><td>30\uff05<\/td><td>90\u4e07\u5186<\/td><\/tr><tr><td>1,500\u4e07\u5186\u4ee5\u4e0b<\/td><td>40\uff05<\/td><td>190\u4e07\u5186<\/td><\/tr><tr><td>3,000\u4e07\u5186\u4ee5\u4e0b<\/td><td>45\uff05<\/td><td>265\u4e07\u5186<\/td><\/tr><tr><td>4,500\u4e07\u5186\u4ee5\u4e0b<\/td><td>50\uff05<\/td><td>415\u4e07\u5186<\/td><\/tr><tr><td>4,500\u4e07\u5186\u8d85<\/td><td>55\uff05<\/td><td>640\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306e\u8a08\u7b97\u4f8b\u3067\u306f\u3001500\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u4e00\u822c\u7a0e\u7387\u306753\u4e07\u5186\u3001\u7279\u4f8b\u7a0e\u7387\u306748.5\u4e07\u5186\u3067\u3059\u3002<b>\u540c\u3058\u91d1\u984d\u3067\u3082\u300118\u6b73\u4ee5\u4e0a\u306b\u306a\u3063\u3066\u304b\u3089\u306e\u8d08\u4e0e\u306e\u307b\u3046\u304c\u7a0e\u984d\u306f\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059<\/b>\u3002<\/p>\n\n\n\n<p>\u5b6b\u304c18\u6b73\u4ee5\u4e0a\u306b\u306a\u308a\u3001\u81ea\u5206\u306e\u65b0NISA\u306e\u305f\u3081\u306b\u7956\u7236\u6bcd\u304b\u3089\u63f4\u52a9\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u7279\u4f8b\u7a0e\u7387\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%A5%96%E7%88%B6%E6%AF%8D%E3%81%AE%E7%9B%B8%E7%B6%9A%E3%81%A8%E3%81%82%E3%82%8F%E3%81%9B%E3%81%A6%E8%A6%8B%E3%82%8B%E7%82%B9\"><\/span>\u7956\u7236\u6bcd\u306e\u76f8\u7d9a\u3068\u3042\u308f\u305b\u3066\u898b\u308b\u70b9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5b6b\u304c\u7956\u7236\u6bcd\u306e\u76f8\u7d9a\u3084\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u524d\u306e\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u306f\u3001\u300c\u76f8\u7d9a\u7a0e\u3068\u306e\u95a2\u4fc2\u300d\u306e\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\">\u56fd\u7a0e\u5e81\u300eNo.4408 \u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09\u300f<\/a>\u3001<a href=\"https:\/\/www.jsda.or.jp\/shijyo\/seido\/tax\/files\/nisa_under18.pdf\">\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u300e\uff10\u6b73\u304b\u3089NISA\u53e3\u5ea7\u304c\u958b\u8a2d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff01\u300f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%89%95%E5%87%BA%E3%81%97%E5%BE%8C%E3%83%BB18%E6%AD%B3%E4%BB%A5%E9%99%8D%E3%81%AE%E8%B4%88%E4%B8%8E%E7%A8%8E\"><\/span>\u6255\u51fa\u3057\u5f8c\u30fb18\u6b73\u4ee5\u964d\u306e\u8d08\u4e0e\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>NISA\u53e3\u5ea7\u306e\u4e2d\u306e\u8cc7\u7523\u306f\u3001<b>\u5165\u308c\u305f\u6642\u70b9\u3067\u5b50\u3069\u3082\u672c\u4eba\u306e\u8ca1\u7523<\/b>\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u6255\u51fa\u3057\u306e\u6761\u4ef6\u308418\u6b73\u3067\u306e\u79fb\u884c\u306e\u4ed5\u7d44\u307f\u306f\u3001\u3053\u3069\u3082NISA\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u8a18\u4e8b\u3067\u6271\u3046\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u7a0e\u306e\u8ad6\u70b9\u3060\u3051\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%89%95%E3%81%84%E5%87%BA%E3%81%97%E3%81%9F%E3%81%8A%E9%87%91%E3%82%92%E8%A6%AA%E3%81%8C%E4%BD%BF%E3%81%86%E5%A0%B4%E5%90%88\"><\/span>\u6255\u3044\u51fa\u3057\u305f\u304a\u91d1\u3092\u89aa\u304c\u4f7f\u3046\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u306eFAQ\u306f\u3001\u65e7\u30b8\u30e5\u30cb\u30a2NISA\u306b\u3064\u3044\u3066\u300c\u53e3\u5ea7\u5185\u306e\u8cc7\u7523\u306f\u3042\u304f\u307e\u3067\u3082\u53e3\u5ea7\u958b\u8a2d\u8005\u672c\u4eba\u304c\u6240\u6709\u3059\u308b\u8cc7\u7523\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u6cd5\u5b9a\u4ee3\u7406\u4eba\u304c\u6255\u3044\u51fa\u3059\u3068\u304d\u306f\u3001\u672c\u4eba\u306e\u305f\u3081\u306b\u4f7f\u308f\u308c\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u624b\u7d9a\u304d\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u3069\u3082NISA\u3067\u3082\u300112\u6b73\u4ee5\u964d\uff08\u5c0f\u5b666\u5e74\u751f\u306e1\u6708\u4ee5\u964d\uff09\u306e\u6255\u51fa\u3057\u306f\u3001\u8cc7\u91d1\u306e\u4f7f\u9014\u304c\u5b50\u306e\u305f\u3081\u3067\u3042\u308b\u3053\u3068\u306a\u3069\u304c\u8981\u4ef6\u3067\u3059\u3002\u3053\u3053\u304b\u3089\u306f\u89e3\u91c8\u3067\u3059\u304c\u3001<b>\u6255\u3044\u51fa\u3057\u305f\u304a\u91d1\u3092\u5b50\u3069\u3082\u4ee5\u5916\u306e\u4eba\u304c\u81ea\u5206\u306e\u305f\u3081\u306b\u4f7f\u3048\u3070\u3001\u5b50\u304b\u3089\u89aa\u3078\u306e\u8ca1\u7523\u306e\u79fb\u52d5<\/b>\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u306a\u3069\u306e\u554f\u984c\u304c\u751f\u3058\u3046\u308b\u3068\u8aad\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u9762\u3067\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3092\u56fd\u7a0e\u5e81\u304c\u500b\u5225\u306b\u793a\u3057\u305f\u8a18\u8f09\u306f\u898b\u5f53\u305f\u308a\u307e\u305b\u3093\u3002\u5b9f\u969b\u306b\u4f7f\u3044\u9053\u3092\u6c7a\u3081\u308b\u524d\u306b\u3001\u7a0e\u7406\u58eb\u307e\u305f\u306f\u7a0e\u52d9\u7f72\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"18%E6%AD%B3%E7%A7%BB%E8%A1%8C%E6%99%82%E3%81%AB%E6%96%B0%E3%81%9F%E3%81%AA%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AF%E7%94%9F%E3%81%98%E3%82%8B%EF%BC%9F\"><\/span>18\u6b73\u79fb\u884c\u6642\u306b\u65b0\u305f\u306a\u8d08\u4e0e\u7a0e\u306f\u751f\u3058\u308b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u3053\u3069\u3082NISA\u306f\u3001\u305d\u306e\u5e741\u67081\u65e5\u306b18\u6b73\u3067\u3042\u308b\u5e74\u304b\u3089\u300118\u6b73\u4ee5\u4e0a\u306eNISA\u3078\u81ea\u52d5\u3067\u79fb\u308a\u307e\u3059\u3002\u79fb\u884c\u3059\u308b\u306e\u306f\u53e3\u5ea7\u306e\u533a\u5206\u3067\u3001\u6301\u3061\u4e3b\u306f\u306f\u3058\u3081\u304b\u3089\u5b50\u3069\u3082\u672c\u4eba\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5165\u91d1\u306e\u6bb5\u968e\u3067\u5b50\u3069\u3082\u306e\u8ca1\u7523\u306b\u306a\u3063\u3066\u3044\u308b\u4ee5\u4e0a\u3001<b>18\u6b73\u3067\u306e\u79fb\u884c\u305d\u306e\u3082\u306e\u306f\u65b0\u305f\u306a\u8d08\u4e0e\u306b\u3042\u305f\u3089\u306a\u3044<\/b>\u3068\u8aad\u3081\u307e\u3059\u3002\u79fb\u884c\u306e\u3068\u304d\u306b\u89aa\u304b\u3089\u8ffd\u52a0\u3067\u304a\u91d1\u3092\u6e21\u305b\u3070\u3001\u305d\u306e\u5206\u306f\u5225\u306e\u8d08\u4e0e\u3068\u3057\u3066\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.jsda.or.jp\/nisa\/before2023\/junior\/faq\/\">\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u300e2023\u5e74\u307e\u3067\u306e\u30b8\u30e5\u30cb\u30a2NISA\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u300f<\/a>\u3001<a href=\"https:\/\/www.jsda.or.jp\/shijyo\/seido\/tax\/files\/nisa_under18.pdf\">\u300e\uff10\u6b73\u304b\u3089NISA\u53e3\u5ea7\u304c\u958b\u8a2d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff01\u300f<\/a>\u3001<a href=\"https:\/\/www.fsa.go.jp\/news\/r7\/sonota\/20251226-2\/01.pdf\">\u91d1\u878d\u5e81\u300e\u4ee4\u548c\uff18\uff082026\uff09\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u300f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AE%E7%94%B3%E5%91%8A%E3%81%8C%E5%BF%85%E8%A6%81%E3%81%AB%E3%81%AA%E3%82%8B%E5%A0%B4%E5%90%88\"><\/span>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u5b50\u3069\u3082\u304c1\u5e74\u9593\u306b\u53d7\u3051\u305f\u8d08\u4e0e\u306e\u5408\u8a08\u304c110\u4e07\u5186\u3092\u8d85\u3048\u305f\u304b\u3069\u3046\u304b\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<b>110\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u7533\u544a\u306f\u4e0d\u8981<\/b>\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%94%B3%E5%91%8A%E3%81%8C%E5%BF%85%E8%A6%81%E3%81%AA%E4%BA%BA\"><\/span>\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u3059\u308b\u306e\u306f\u3001\u8d08\u4e0e\u3057\u305f\u89aa\u3084\u7956\u7236\u6bcd\u3067\u306f\u306a\u304f\u300c\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u300d\u3001\u3064\u307e\u308a\u5b50\u3069\u3082\u672c\u4eba\u3067\u3059\u3002\u5b50\u3069\u3082\u304c\u672a\u6210\u5e74\u306e\u5834\u5408\u3001\u624b\u7d9a\u304d\u306f\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3067\u3042\u308b\u89aa\u6a29\u8005\u304c\u5b50\u3069\u3082\u306b\u4ee3\u308f\u3063\u3066\u9032\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%94%B3%E5%91%8A%E6%9C%9F%E9%99%90%E3%81%A8%E6%8F%90%E5%87%BA%E5%85%88\"><\/span>\u7533\u544a\u671f\u9650\u3068\u63d0\u51fa\u5148<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7533\u544a\u3068\u7d0d\u7a0e\u306e\u671f\u9650\u306f\u3001<b>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e742\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067<\/b>\u3067\u3059\u3002\u63d0\u51fa\u5148\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u306e\u4f4f\u6240\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u3001\u5b9f\u969b\u3088\u308a\u5c11\u306a\u3044\u984d\u3067\u7533\u544a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u672c\u6765\u306e\u7a0e\u91d1\u306e\u307b\u304b\u306b\u52a0\u7b97\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u500b\u5225\u306e\u7a0e\u52d9\u5224\u65ad\u306f\u3001\u7a0e\u7406\u58eb\u307e\u305f\u306f\u7a0e\u52d9\u7f72\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4429.htm\">\u56fd\u7a0e\u5e81\u300eNo.4429 \u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u300f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F\"><\/span>\u3088\u304f\u3042\u308b\u8cea\u554f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%93%E3%81%A9%E3%82%82NISA%E3%81%AB%E8%A6%AA%E3%81%8C%E5%85%A5%E9%87%91%E3%81%97%E3%81%A6%E3%82%82%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AF%E3%81%8B%E3%81%8B%E3%82%89%E3%81%AA%E3%81%84%EF%BC%9F\"><\/span>\u3053\u3069\u3082NISA\u306b\u89aa\u304c\u5165\u91d1\u3057\u3066\u3082\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u89aa\u306e\u304a\u91d1\u3092\u5b50\u3069\u3082\u306e\u53e3\u5ea7\u3078\u79fb\u3059\u3053\u3068\u306f\u5b50\u3078\u306e\u8d08\u4e0e\u3067\u3059\u3002\u5b50\u3069\u3082\u304c\u305d\u306e\u5e74\u306b\u53d7\u3051\u305f\u8d08\u4e0e\u306e\u5408\u8a08\u304c<b>110\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093<\/b>\u3002\u5e74\u9593\u6295\u8cc7\u67a0\u306e60\u4e07\u5186\u3092\u89aa\u3060\u3051\u304c\u5165\u308c\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u7bc4\u56f2\u306b\u53ce\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E3%81%A9%E3%82%82%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%AB110%E4%B8%87%E5%86%86%E5%85%A5%E9%87%91%E3%81%99%E3%82%8B%E3%81%A8%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AF%E3%81%8B%E3%81%8B%E3%82%8B%EF%BC%9F\"><\/span>\u5b50\u3069\u3082\u306e\u53e3\u5ea7\u306b110\u4e07\u5186\u5165\u91d1\u3059\u308b\u3068\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u305d\u306e\u5e74\u306b\u5b50\u3069\u3082\u304c\u53d7\u3051\u305f\u8d08\u4e0e\u304c\u305d\u306e110\u4e07\u5186\u3060\u3051\u306a\u3089\u3001\u57fa\u790e\u63a7\u9664\u306e\u7bc4\u56f2\u5185\u306a\u306e\u3067\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<b>\u307b\u304b\u306e\u5bb6\u65cf\u304b\u3089\u306e\u8d08\u4e0e\u304c\u3042\u308c\u3070\u5408\u7b97<\/b>\u3057\u3001110\u4e07\u5186\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%82%B8%E3%83%A5%E3%83%8B%E3%82%A2NISA%E3%82%92%E8%A6%AA%E3%81%8C%E4%BD%BF%E3%81%86%E3%81%A8%E7%A8%8E%E5%8B%99%E7%BD%B2%E3%81%AB%E5%88%86%E3%81%8B%E3%82%8B%EF%BC%9F\"><\/span>\u30b8\u30e5\u30cb\u30a2NISA\u3092\u89aa\u304c\u4f7f\u3046\u3068\u7a0e\u52d9\u7f72\u306b\u5206\u304b\u308b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7a0e\u52d9\u7f72\u304c\u500b\u3005\u306e\u53e3\u5ea7\u3092\u3069\u3046\u628a\u63e1\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u516c\u8868\u3055\u308c\u305f\u60c5\u5831\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u78ba\u304b\u306a\u306e\u306f\u3001\u540d\u7fa9\u9810\u91d1\u306e\u5224\u5b9a\u3067\u8cc7\u91d1\u3092\u8ab0\u304c\u51fa\u3057\u3001\u8ab0\u304c\u7ba1\u7406\u3057\u3066\u3044\u305f\u304b\u304c\u898b\u3089\u308c\u3001<b>\u76f8\u7d9a\u306e\u3068\u304d\u306b\u5bb6\u65cf\u540d\u7fa9\u306e\u8ca1\u7523\u3082\u7533\u544a\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b<\/b>\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E3%81%A9%E3%82%82%E3%81%AB%E6%A0%AA%E3%82%84%E6%8A%95%E8%B3%87%E4%BF%A1%E8%A8%97%E3%82%92%E7%A7%BB%E3%81%99%E3%81%A8%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%AF%E3%81%8B%E3%81%8B%E3%82%8B%EF%BC%9F\"><\/span>\u5b50\u3069\u3082\u306b\u682a\u3084\u6295\u8cc7\u4fe1\u8a17\u3092\u79fb\u3059\u3068\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306f\u3001\u500b\u4eba\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3001\u73fe\u91d1\u306b\u9650\u308a\u307e\u305b\u3093\u3002\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u3092\u5b50\u3069\u3082\u306e\u540d\u7fa9\u306b\u79fb\u3057\u305f\u5834\u5408\u3082\u3001<b>\u305d\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u304c1\u5e74\u9593\u306e\u8d08\u4e0e\u306e\u5408\u8a08\u306b\u5165\u308a\u307e\u3059<\/b>\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u3053\u3069\u3082NISA\u3067\u8cb7\u3048\u308b\u306e\u306f\u4e00\u5b9a\u306e\u6295\u8cc7\u4fe1\u8a17\u3060\u3051\u3067\u3001\u89aa\u306e\u53e3\u5ea7\u306e\u682a\u5f0f\u306a\u3069\u3092\u305d\u306e\u307e\u307e\u3053\u3069\u3082NISA\u3078\u79fb\u3059\u5f62\u306f\u53d6\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%90%E3%81%A9%E3%82%82%E3%81%AE%E5%8F%A3%E5%BA%A7%E3%81%AB%E5%85%A5%E9%87%91%E3%81%97%E3%81%9F%E8%A8%98%E9%8C%B2%E3%81%AF%E3%81%A9%E3%81%86%E6%AE%8B%E3%81%99%EF%BC%9F\"><\/span>\u5b50\u3069\u3082\u306e\u53e3\u5ea7\u306b\u5165\u91d1\u3057\u305f\u8a18\u9332\u306f\u3069\u3046\u6b8b\u3059\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u308a\u3001\u8d08\u4e0e\u3059\u308b\u4eba\u306e\u53e3\u5ea7\u304b\u3089\u5b50\u3069\u3082\u540d\u7fa9\u306e\u53e3\u5ea7\u3078\u632f\u308a\u8fbc\u3080\u306e\u304c\u57fa\u672c\u3067\u3059\u3002<b>\u624b\u9806\u306f\u300c\u8d08\u4e0e\u3092\u6210\u7acb\u3055\u305b\u308b\u8a18\u9332\u306e\u6b8b\u3057\u65b9\u300d\u306e4\u30b9\u30c6\u30c3\u30d7<\/b>\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4402.htm\">\u56fd\u7a0e\u5e81\u300eNo.4402 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