{"id":3132,"date":"2012-06-18T11:58:02","date_gmt":"2012-06-18T02:58:02","guid":{"rendered":"https:\/\/www.money-c.com\/column\/?p=3132"},"modified":"2026-04-03T11:07:44","modified_gmt":"2026-04-03T02:07:44","slug":"%e5%8a%b4%e5%83%8d%e4%bf%9d%e9%99%ba%e3%83%bb%e7%ae%97%e5%ae%9a%e5%9f%ba%e7%a4%8e%e3%83%bb%e7%b4%8d%e6%9c%9f%e3%81%ae%e7%89%b9%e4%be%8b%e3%81%af7-10%e3%81%8c%e6%9c%9f%e9%99%90","status":"publish","type":"post","link":"https:\/\/www.money-c.com\/column\/tax_list\/tax_trivia\/3132\/","title":{"rendered":"\u52b4\u50cd\u4fdd\u967a\u30fb\u7b97\u5b9a\u57fa\u790e\u30fb\u7d0d\u671f\u306e\u7279\u4f8b\u306f7\/10\u304c\u671f\u9650"},"content":{"rendered":"\n<p>\uff3c<font color=\"#f00000\"><strong>\u7121\u6599\u30bb\u30df\u30ca\u30fc<\/strong><\/font>\uff0f<br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<font 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href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_trivia\/3132\/#710%E6%9C%9F%E9%99%90%E3%81%AE%E3%82%82%E3%81%AE%E3%81%AF3%E3%81%A4\" >7\/10\u671f\u9650\u306e\u3082\u306e\u306f3\u3064<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_trivia\/3132\/#%E5%8A%B4%E5%83%8D%E4%BF%9D%E9%99%BA%E3%81%AE%E5%B9%B4%E5%BA%A6%E6%9B%B4%E6%96%B0%E3%81%AF6%E6%9C%88%E4%B8%AD%E3%81%AB%E3%81%99%E3%81%B9%E3%81%97\" >\u52b4\u50cd\u4fdd\u967a\u306e\u5e74\u5ea6\u66f4\u65b0\u306f6\u6708\u4e2d\u306b\u3059\u3079\u3057<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_trivia\/3132\/#%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%99%BA%E3%81%AE%E7%AE%97%E5%AE%9A%E5%9F%BA%E7%A4%8E%E5%B1%8A\" >\u793e\u4f1a\u4fdd\u967a\u306e\u7b97\u5b9a\u57fa\u790e\u5c4a<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_trivia\/3132\/#%E6%BA%90%E6%B3%89%E6%89%80%E5%BE%97%E7%A8%8E%E3%81%AE%E7%B4%8D%E6%9C%9F%E7%89%B9%E4%BE%8B\" >\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u7279\u4f8b<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_trivia\/3132\/#%E3%81%BB%E3%81%8B%E3%81%AB%E3%82%82%E3%81%82%E3%82%8A%E3%81%BE%E3%81%99\" >\u307b\u304b\u306b\u3082\u3042\u308a\u307e\u3059<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"710%E6%9C%9F%E9%99%90%E3%81%AE%E3%82%82%E3%81%AE%E3%81%AF3%E3%81%A4\"><\/span>7\/10\u671f\u9650\u306e\u3082\u306e\u306f3\u3064<span 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color=\"#df7401\"><u class=\"remove-format\"><a aria-label=\"http:\/\/www.mhlw.go.jp\/bunya\/roudoukijun\/hokenryou\/ (opens in a new tab)\" rel=\"noreferrer noopener\" href=\"http:\/\/www.mhlw.go.jp\/bunya\/roudoukijun\/hokenryou\/\" target=\"_blank\">http:\/\/www.mhlw.go.jp\/bunya\/roudoukijun\/hokenryou\/<\/a><\/u><\/font><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%A4%BE%E4%BC%9A%E4%BF%9D%E9%99%BA%E3%81%AE%E7%AE%97%E5%AE%9A%E5%9F%BA%E7%A4%8E%E5%B1%8A\"><\/span>\u793e\u4f1a\u4fdd\u967a\u306e\u7b97\u5b9a\u57fa\u790e\u5c4a<span 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class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u3042\u30682\u3064\u3001\uff08\u4e00\u822c\u7684\u306b\uff09\uff17\u6708\u4e2d\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br><br>1\u3064\u76ee\u306f\u3001\u300c\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u300d\u3067\u3059\u3002<br>\u6240\u5f97\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u524d\u5e74\u306e\u7533\u544a\u7d0d\u7a0e\u984d\u304c15\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u3001\u305d\u306e1\/3\u3092\u7fcc\u5e747\u6708\u306811\u6708\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<br><br>\u305f\u3060\u3057\u30016\u6708\u672b\u6642\u70b9\u3067\u305d\u306e\u5e74\u306e\u7d0d\u7a0e\u898b\u8fbc\u984d\u304c\u305d\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u3092\u4e0b\u56de\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5f53\u9762\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u671f\u9650\u306f7\/15\u3067\u3059\u304c\u3001\u4eca\u5e74\u306f\u571f\u65e5\u795d\u65e5\u3092\u306f\u3055\u307f\u307e\u3059\u306e\u3067\u30017\/17\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<br><br>\u305f\u3060\u3057\u30011\u5e74\u3092\u901a\u3057\u3066\u6240\u5f97\u304c\u524d\u5e74\u540c\u69d8\u3084\u4e0a\u56de\u308a\u305d\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306b\u591a\u984d\u306e\u7d0d\u7a0e\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e88\u5b9a\u7d0d\u7a0e\u3092\u305d\u306e\u307e\u307e\u3055\u308c\u3066\u304a\u3044\u305f\u307b\u3046\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002<br><br><br>\u3082\u30461\u3064\u306f\u3001\u300c\u8cde\u4e0e\u306e\u652f\u6255\u5c4a\u300d\u3067\u3059\u3002<br>\u3053\u3061\u3089\u306f\u3001\u8cde\u4e0e\u306e\u652f\u6255\u65e5\u4ee5\u5f8c5\u65e5\u4ee5\u5185\u306b\u5e74\u91d1\u4e8b\u52d9\u6240\u306b\u300c\u88ab\u4fdd\u967a\u8005\u8cde\u4e0e\u652f\u6255\u5c4a\u300d\u3068\u300c\u7dcf\u62ec\u8868\u300d\u3092\u63d0\u51fa\u3059\u308b\u624b\u7d9a\u304d\u3068\u306a\u308a\u307e\u3059\u3002<br><br>\u3053\u308c\u306b\u3088\u308a\u3001\u8cde\u4e0e\u306b\u4fc2\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u304b\u304b\u3063\u3066\u304d\u307e\u3059\u3002<br><br>\u307e\u305f\u3001\u8cde\u4e0e\u306b\u4fc2\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306f\u3001\u7d66\u4e0e\u3068\u7570\u306a\u308a\u307e\u3059\u3002\u8cde\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001<br>\u524d\u6708\u306e\u7d66\u4e0e\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3068\u6276\u990a\u63a7\u9664\u7b49\u306e\u6570\u3092\u300c\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7b97\u51fa\u7387\u306e\u8868\u300d\u306b\u5f53\u3066\u306f\u3081\u3066\u7a0e\u7387\u3092\u6c42\u3081\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<br><br>\u6700\u5f8c\u306b\u7d66\u4e0e\u304b\u3089\u500b\u4eba\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u30016\u6708\u30fb7\u6708\u306f\u5929\u5f15\u304d\u3059\u308b\u91d1\u984d\u304c\u5909\u66f4\u3068\u306a\u308a\u307e\u3059\u3002\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<br><br>\u3053\u306e\u8a71\u304c\u7d4c\u55b6\u8005\u306e\u7686\u69d8\u306e\u304a\u5f79\u306b\u7acb\u3064\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p 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