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src=\"https:\/\/www.fuku-chan.info\/column\/wp-content\/uploads\/2026\/10\/artwork-sale-capital-gains-tax-filing_kaitori_02.jpg\" alt=\"\u7d75\u753b\u3092\u58f2\u5374\u3059\u308b\u3068\u7a0e\u91d1\u306f\u304b\u304b\u308b\uff1f\u5229\u76ca\u306e\u8a08\u7b97\u3068\u78ba\u5b9a\u7533\u544a\" width=\"640\" height=\"427\" 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style=\"font-weight: bold;\">\u539f\u753b<\/span>\u300d\u3068\u306f\u3001\u753b\u5bb6\u304c\u30ad\u30e3\u30f3\u30d0\u30b9\u3084\u753b\u7528\u7d19\u3001\u7d79\u306a\u3069\u306b\u7d75\u306e\u5177\u3084\u58a8\u3067\u76f4\u63a5\u63cf\u3044\u305f\u3001\u4e16\u754c\u306b\u4e00\u70b9\u3057\u304b\u306a\u3044\u7d75\u3092\u6307\u3059\u8aac\u660e\u4e0a\u306e\u547c\u3073\u65b9\u3067\u3059\u3002\u6cb9\u5f69\u753b\u3084\u6c34\u5f69\u753b\u3001\u65e5\u672c\u753b\u306a\u3069\u306e\u8089\u7b46\u753b\u304c\u3053\u308c\u306b\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u300c<span style=\"font-weight: bold;\">\u7248\u753b<\/span>\u300d\u306f\u3001\u6728\u7248\u3084\u9285\u7248\u3001\u30ea\u30c8\u30b0\u30e9\u30d5\u3001\u30b7\u30eb\u30af\u30b9\u30af\u30ea\u30fc\u30f3\u306a\u3069\u306e\u7248\u3092\u4f5c\u308a\u3001\u7d19\u306a\u3069\u306b\u30a4\u30f3\u30af\u3092\u5237\u308a\u53d6\u3063\u3066\u5236\u4f5c\u3059\u308b\u4f5c\u54c1\u3067\u3059\u3002<\/p>\r\n<p>\u753b\u5bb6\u81ea\u8eab\u304c\u7248\u753b\u3068\u3044\u3046\u8868\u73fe\u3092\u524d\u63d0\u306b\u69cb\u60f3\u3057\u3001\u5236\u4f5c\u306b\u95a2\u308f\u3063\u3066\u751f\u307f\u51fa\u3057\u305f\u5275\u4f5c\u7248\u753b\u306f\u3001\u7248\u3092\u7528\u3044\u305f\u82b8\u8853\u4f5c\u54c1\u3068\u3057\u3066\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\r\n<p>\u300c<span style=\"font-weight: bold;\">\u8907\u88fd\u753b<\/span>\u300d\u306f\u3001\u3059\u3067\u306b\u3042\u308b\u7d75\u753b\u306a\u3069\u306e\u56f3\u67c4\u3092\u3082\u3068\u306b\u3001\u5f8c\u304b\u3089\u518d\u73fe\u30fb\u5236\u4f5c\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\r\n<p>\u8907\u88fd\u753b\u306e\u4e2d\u306b\u306f\u3001\u30ea\u30c8\u30b0\u30e9\u30d5\u3084\u30b7\u30eb\u30af\u30b9\u30af\u30ea\u30fc\u30f3\u3068\u3044\u3063\u305f\u7248\u753b\u6280\u6cd5\u3084\u3001\u7cbe\u5bc6\u306a\u5370\u5237\u6280\u8853\u3092\u7528\u3044\u3066\u4f5c\u3089\u308c\u305f\u9ad8\u54c1\u8cea\u306a\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u3042\u308f\u305b\u3066\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u300c\u30a8\u30b9\u30bf\u30f3\u30d7\u300d\u3068\u3044\u3046\u8a00\u8449\u3067\u3059\u3002<\/p>\r\n<p>\u30a8\u30b9\u30bf\u30f3\u30d7\u306f\u672c\u6765\u30d5\u30e9\u30f3\u30b9\u8a9e\u3067\u7248\u753b\u3092\u610f\u5473\u3059\u308b\u8a9e\u3067\u3001\u65e5\u672c\u306e\u7f8e\u8853\u5e02\u5834\u3067\u306f\u3001\u65e2\u5b58\u306e\u4f5c\u54c1\u3092\u3082\u3068\u306b\u5236\u4f5c\u3055\u308c\u305f\u8907\u88fd\u7248\u753b\u3092\u6307\u3057\u3066\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u300c\u7248\u753b\u6280\u6cd5\u3067\u4f5c\u3089\u308c\u3066\u3044\u308b\u300d\u300c\u30a8\u30b9\u30bf\u30f3\u30d7\u3068\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u300d\u3068\u3044\u3063\u305f\u540d\u79f0\u3067\u5224\u65ad\u305b\u305a\u3001<span style=\"background: linear-gradient(to bottom, rgba(255,235,238,0) 60%, #ffdebe 60%); font-weight: bold;\">\u4f5c\u8005\u81ea\u8eab\u304c\u7248\u753b\u4f5c\u54c1\u3068\u3057\u3066\u69cb\u60f3\u3057\u305f\u3082\u306e\u304b\u3001\u65e2\u5b58\u306e\u4f5c\u54c1\u3092\u8907\u88fd\u3057\u305f\u3082\u306e\u304b\u3068\u3044\u3046\u5236\u4f5c\u306e\u7d4c\u7def\u3092\u78ba\u304b\u3081\u308b<\/span>\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\r\n<p>\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u6240\u6709\u54c1\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306e3\u3064\u306e\u533a\u5206\u306e\u7279\u5fb4\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\r\n<p style=\"font-size: 0.9em; color: #666; margin-bottom: 6px;\">\u203b \u3053\u306e\u8868\u306f\u6a2a\u306b\u30b9\u30af\u30ed\u30fc\u30eb\u3057\u3066\u95b2\u89a7\u3067\u304d\u307e\u3059<\/p>\r\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch; max-width: 100%;\">\r\n<table style=\"border-collapse: collapse; width: 100%; min-width: 800px; max-width: 1000px; table-layout: fixed;\">\r\n<thead>\r\n<tr>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 26%;\">\u8aac\u660e\u4e0a\u306e\u533a\u5225<\/th>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 36%;\">\u57fa\u672c\u7684\u306a\u7279\u5fb4<\/th>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 38%;\">\u6240\u6709\u54c1\u3067\u78ba\u8a8d\u3057\u305f\u3044\u60c5\u5831<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u539f\u753b<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u7d19\u3084\u30ad\u30e3\u30f3\u30d0\u30b9\u306a\u3069\u306b\u76f4\u63a5\u63cf\u3044\u305f\u7d75<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: 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top;\">\u539f\u4f5c\u8005\u3001\u8907\u88fd\u306e\u5236\u4f5c\u65b9\u6cd5\u3001\u767a\u884c\u8005\u306a\u3069\u306e\u8868\u793a<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>\u6240\u6709\u3057\u3066\u3044\u308b\u4f5c\u54c1\u304c\u3069\u306e\u533a\u5206\u306b\u3042\u305f\u308b\u304b\u3092\u8abf\u3079\u308b\u624b\u639b\u304b\u308a\u306b\u306a\u308b\u306e\u304c\u3001\u4f5c\u8005\u540d\u3084\u6280\u6cd5\u3001\u4f59\u767d\u306b\u3042\u308b\u7f72\u540d\u3084\u9650\u5b9a\u756a\u53f7\u3001\u8cfc\u5165\u6642\u306e\u4fdd\u8a3c\u66f8\u3084\u89e3\u8aac\u66f8\u3067\u3059\u3002<\/p>\r\n<p>\u305f\u3068\u3048\u3070\u300c50\/150\u300d\u3068\u3044\u3046\u9650\u5b9a\u756a\u53f7\uff08\u30a8\u30c7\u30a3\u30b7\u30e7\u30f3\u756a\u53f7\uff09\u306f\u3001\u4e00\u822c\u306b\u5168150\u90e8\u306e\u3046\u306150\u756a\u76ee\u306e\u4f5c\u54c1\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u7f72\u540d\u3084\u9650\u5b9a\u756a\u53f7\u306f\u3001\u8907\u88fd\u7248\u753b\u306b\u3082\u4ed8\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8868\u793a\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u767a\u884c\u8005\u3084\u7248\u5143\u3001\u5236\u4f5c\u306e\u7d4c\u7def\u306b\u95a2\u3059\u308b\u8cc7\u6599\u3068\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p class=\"has-background\" style=\"background-color: #ffdebe;\">\u25bc\u95a2\u9023\u30b3\u30e9\u30e0<br \/>\r\n\u2192 <a href=\"https:\/\/www.fuku-chan.info\/column\/kottou-kaitori\/95575\/\">\u7248\u753b\u306b\u4fa1\u5024\u306f\u306a\u3044\uff1f\u8a55\u4fa1\u3055\u308c\u308b\u4f5c\u54c1\u306e\u7279\u5fb4\u3068\u6709\u540d\u4f5c\u5bb6\u30fb\u78ba\u8a8d\u30dd\u30a4\u30f3\u30c8<\/a><\/p>\r\n<h3>\u4f5c\u8005\u30fb\u4fdd\u5b58\u72b6\u614b\u30fb\u6765\u6b74\u304b\u3089\u4f5c\u54c1\u306e\u60c5\u5831\u3092\u6574\u7406\u3059\u308b<\/h3>\r\n<p>\u7d75\u753b\u304c\u3069\u306e\u3088\u3046\u306a\u4f5c\u54c1\u306a\u306e\u304b\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u306b\u306f\u3001\u4f5c\u54c1\u672c\u4f53\u3068\u95a2\u9023\u8cc7\u6599\u304b\u3089\u3055\u307e\u3056\u307e\u306a\u60c5\u5831\u3092\u62fe\u3044\u4e0a\u3052\u3001\u6574\u7406\u3057\u3066\u3044\u304f\u4f5c\u696d\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u307e\u305a\u78ba\u304b\u3081\u305f\u3044\u306e\u306f\u3001\u4f5c\u8005\u540d\u3001\u984c\u540d\u3001\u7d20\u6750\u3084\u6280\u6cd5\uff08\u6cb9\u5f69\u3001\u6c34\u5f69\u3001\u5ca9\u7d75\u306e\u5177\u3001\u30ea\u30c8\u30b0\u30e9\u30d5\u306a\u3069\uff09\u3001\u5bf8\u6cd5\uff08\u7e26\u30fb\u6a2a\u306e\u30b5\u30a4\u30ba\uff09\u3001\u7f72\u540d\u3084\u843d\u6b3e\uff08\u5370\u7ae0\uff09\u3001\u9650\u5b9a\u756a\u53f7\u3068\u3044\u3063\u305f\u57fa\u672c\u60c5\u5831\u3002<\/p>\r\n<p>\u6b21\u306b\u628a\u63e1\u3057\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u300c\u4fdd\u5b58\u72b6\u614b\u300d\u3067\u3059\u3002\u7d75\u753b\u306f\u6e7f\u6c17\u3084\u4e7e\u71e5\u3001\u76f4\u5c04\u65e5\u5149\uff08\u7d2b\u5916\u7dda\uff09\u3001\u7d4c\u5e74\u52a3\u5316\u306b\u3088\u3063\u3066\u72b6\u614b\u304c\u5909\u308f\u308a\u3084\u3059\u3044\u7e4a\u7d30\u306a\u54c1\u7269\u3067\u3059\u3002<\/p>\r\n<p>\u753b\u9762\u306e\u6c5a\u308c\u3084\u65e5\u713c\u3051\u306b\u3088\u308b\u9000\u8272\u3001\u30b7\u30df\u3001\u30ab\u30d3\u3001\u7d75\u306e\u5177\u306e\u3072\u3073\u5272\u308c\u3084\u5265\u96e2\u3001\u30ad\u30e3\u30f3\u30d0\u30b9\u306e\u305f\u308b\u307f\u3001\u984d\u7e01\u306e\u7834\u640d\u306a\u3069\u304c\u306a\u3044\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<p>\u5c02\u9580\u5bb6\u306b\u3088\u308b\u4fee\u5fa9\u3084\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u306e\u5f62\u8de1\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3082\u3001\u72b6\u614b\u306b\u95a2\u3059\u308b\u5927\u5207\u306a\u60c5\u5831\u3067\u3059\u3002<\/p>\r\n<p>\u3055\u3089\u306b\u3001\u4f5c\u54c1\u306e\u4fe1\u7528\u6027\u3084\u4fa1\u5024\u3092\u8003\u3048\u308b\u3046\u3048\u3067\u5927\u304d\u306a\u610f\u5473\u3092\u6301\u3064\u306e\u304c\u300c\u6765\u6b74\u300d\u3067\u3059\u3002<\/p>\r\n<p><span 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loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-96430\" src=\"https:\/\/www.fuku-chan.info\/column\/wp-content\/uploads\/2026\/10\/artwork-sale-capital-gains-tax-filing_kaitori_03.jpg\" alt=\"\u7d75\u753b\u3092\u58f2\u5374\u3059\u308b\u3068\u7a0e\u91d1\u306f\u304b\u304b\u308b\uff1f\u5229\u76ca\u306e\u8a08\u7b97\u3068\u78ba\u5b9a\u7533\u544a\" width=\"640\" height=\"427\" 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style=\"background: linear-gradient(to bottom, rgba(255,235,238,0) 60%, #ffdebe 60%); font-weight: 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class=\"has-background\" style=\"background-color: #ffdebe; font-weight: bold; border: 4px solid #ffd2a7;\">\u63a7\u9664\u524d\u306e\u5229\u76ca \uff1d \u58f2\u5374\u984d \u2212 \u53d6\u5f97\u8cbb \u2212 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bold;\">\u624b\u6570\u6599\u63a7\u9664\u5f8c\u306e\u5165\u91d1\u984d160\u4e07\u5186\u3092\u58f2\u5374\u984d\u3068\u53d6\u308a\u9055\u3048\u3001\u305d\u3053\u304b\u3089\u3055\u3089\u306b\u540c\u3058\u624b\u6570\u6599\u3092\u5f15\u304f\u3068\u4e8c\u91cd\u63a7\u9664<\/span>\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u7cbe\u7b97\u66f8\u306e\u5185\u8a33\u306f\u6b63\u78ba\u306b\u8aad\u307f\u53d6\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<h3>\u5e74\u959350\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\r\n<p>\u7dcf\u5408\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306b\u306f\u3001\u300c\u7279\u5225\u63a7\u9664\u300d\u3068\u3044\u3046\u5927\u304d\u306a\u63a7\u9664\u67a0\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u7279\u5225\u63a7\u9664\u306f1\u4eba\u306b\u3064\u304d\u3001\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306b\u751f\u3058\u305f\u5bfe\u8c61\u3068\u306a\u308b\u8b72\u6e21\u76ca\u306e\u5408\u8a08\u306b\u5bfe\u3057\u3066\u3001\u6700\u592750\u4e07\u5186\u307e\u3067\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u3053\u306e50\u4e07\u5186\u306f\u30011\u5e74\u9593\u3092\u901a\u3058\u30661\u4eba\u306b1\u3064\u306e\u67a0\u3067\u3059\u3002<span 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style=\"font-weight: bold;\">\u77ed\u671f\u8b72\u6e21\u6240\u5f97<\/span>\u300d\u30015\u5e74\u3092\u8d85\u3048\u308c\u3070\u300c<span style=\"font-weight: bold;\">\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/span>\u300d\u3067\u3059\u3002\u3053\u306e\u533a\u5206\u306b\u3088\u3063\u3066\u3001\u7279\u5225\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3092\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3059\u308b\u969b\u306e\u5272\u5408\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u4ee5\u4e0b\u306e\u8868\u306b\u3001\u77ed\u671f\u3068\u9577\u671f\u306e\u6271\u3044\u306e\u9055\u3044\u3092\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\r\n<table style=\"border-collapse: collapse; width: 100%; max-width: 950px; table-layout: fixed;\">\r\n<thead>\r\n<tr>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 28%;\">\u533a\u5206<\/th>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 18%;\">\u6240\u6709\u671f\u9593<\/th>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 54%;\">\u7279\u5225\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306e\u6271\u3044<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u77ed\u671f\u8b72\u6e21\u6240\u5f97<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">5\u5e74\u4ee5\u5185<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306e\u5168\u984d\u3092\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u9577\u671f\u8b72\u6e21\u6240\u5f97<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">5\u5e74\u8d85<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306e2\u5206\u306e1\u3092\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><span style=\"background: linear-gradient(to bottom, rgba(255,235,238,0) 60%, #ffdebe 60%); font-weight: bold;\">\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u3042\u305f\u308c\u3070\u3001\u7279\u5225\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3092\u534a\u5206\u306b\u3057\u3066\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u3068\u5408\u7b97\u3059\u308b<\/span>\u305f\u3081\u3001\u7a0e\u8ca0\u62c5\u306f\u5927\u304d\u304f\u8efd\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>2\u5206\u306e1\u306b\u306a\u308b\u306e\u306f\u3001\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3059\u308b\u300c\u6240\u5f97\u306e\u91d1\u984d\u300d\u3067\u3059\u3002<\/p>\r\n<p>\u6700\u7d42\u7684\u306b\u7d0d\u3081\u308b\u7a0e\u984d\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u984d\u3084\u3001\u914d\u5076\u8005\u63a7\u9664\u30fb\u533b\u7642\u8cbb\u63a7\u9664\u3068\u3044\u3063\u305f\u6240\u5f97\u63a7\u9664\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\r\n<h3>\u5177\u4f53\u4f8b\u3067\u898b\u308b\u7d75\u753b\u58f2\u5374\u6642\u306e\u5229\u76ca\u8a08\u7b97<\/h3>\r\n<p>\u8a08\u7b97\u306e\u4ed5\u7d44\u307f\u3092\u3064\u304b\u3080\u305f\u3081\u306b\u3001\u5177\u4f53\u7684\u306a\u6570\u5b57\u3067\u624b\u9806\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f\u3001\u6b21\u306e\u6761\u4ef6\u3092\u524d\u63d0\u3068\u3057\u307e\u3059\u3002<\/p>\r\n<p class=\"has-background\" style=\"background-color: #ffdebe; font-weight: bold;\">&#x2714; \u56fd\u5185\u306e\u500b\u4eba\u304c\u6240\u6709\u3059\u308b\u7d75\u753b\u3067\u3001\u58f2\u5374\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306e\u7dcf\u5408\u8b72\u6e21\u6240\u5f97\u306b\u3042\u305f\u308b<br \/>\r\n&#x2714; \u8ca9\u58f2\u4e8b\u696d\u306e\u68da\u5378\u8cc7\u7523\u3084\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u306f\u5f53\u305f\u3089\u306a\u3044<br \/>\r\n&#x2714; \u8a18\u8f09\u3057\u305f\u4f5c\u54c1\u4ee5\u5916\u306b\u3001\u540c\u3058\u5e74\u306e\u7dcf\u5408\u8b72\u6e21\u306e\u5229\u76ca\u3084\u640d\u5931\u306f\u306a\u3044<br \/>\r\n&#x2714; \u307b\u304b\u306e\u7279\u4f8b\u306f\u9069\u7528\u3057\u306a\u3044<br \/>\r\n&#x2714; \u58f2\u5374\u984d\u306f\u624b\u6570\u6599\u3092\u5f15\u304f\u524d\u306e\u91d1\u984d\u3067\u3001\u8a18\u8f09\u3057\u305f\u58f2\u5374\u8cbb\u7528\u306f\u3059\u3079\u3066\u58f2\u5374\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b<\/p>\r\n<h4>\u4f8b1\uff1a180\u4e07\u5186\u3067\u58f2\u308c\u305f\u7d75\u3092\u3001\u77ed\u671f\u30fb\u9577\u671f\u3067\u6bd4\u8f03\u3059\u308b<\/h4>\r\n<p>\u53d6\u5f97\u8cbb\uff08\u8cfc\u5165\u306b\u8981\u3057\u305f\u8cbb\u7528\u306e\u5408\u8a08\uff09\u304c80\u4e07\u5186\u3001\u58f2\u5374\u6642\u306e\u8ca9\u58f2\u624b\u6570\u6599\u304c20\u4e07\u5186\u306e\u7d75\u753b\u304c\u3001180\u4e07\u5186\u3067\u58f2\u308c\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\r\n<p>\u6240\u6709\u671f\u95933\u5e74\uff08\u77ed\u671f\uff09\u3067\u58f2\u3063\u305f\u5834\u5408\u3068\u30018\u5e74\uff08\u9577\u671f\uff09\u3067\u58f2\u3063\u305f\u5834\u5408\u3092\u6bd4\u3079\u3066\u307f\u307e\u3059\u3002<\/p>\r\n<p style=\"font-size: 0.9em; color: #666; margin-bottom: 6px;\">\u203b \u3053\u306e\u8868\u306f\u6a2a\u306b\u30b9\u30af\u30ed\u30fc\u30eb\u3057\u3066\u95b2\u89a7\u3067\u304d\u307e\u3059<\/p>\r\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch; max-width: 100%;\">\r\n<table style=\"border-collapse: collapse; width: 100%; min-width: 800px; max-width: 1000px; table-layout: fixed;\">\r\n<thead>\r\n<tr>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 34%;\">\u8a08\u7b97\u6bb5\u968e<\/th>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 33%;\">\u6240\u6709\u671f\u95933\u5e74<br \/>\r\n\uff08\u77ed\u671f\uff09<\/th>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 33%;\">\u6240\u6709\u671f\u95938\u5e74<br \/>\r\n\uff08\u9577\u671f\uff09<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u58f2\u5374\u984d<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">180\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">180\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u53d6\u5f97\u8cbb<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">80\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">80\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u58f2\u5374\u306b\u76f4\u63a5\u304b\u304b\u3063\u305f\u8cbb\u7528<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">20\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">20\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u63a7\u9664\u524d\u306e\u5229\u76ca<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">180 \u2212 80 \u2212 20<br \/>\r\n\uff1d 80\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">180 \u2212 80 \u2212 20<br \/>\r\n\uff1d 80\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u3053\u306e\u5e74\u306b\u9069\u7528\u3059\u308b\u7279\u5225\u63a7\u9664<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">50\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">50\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u7279\u5225\u63a7\u9664\u5f8c\u306e\u8b72\u6e21\u6240\u5f97<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">80 \u2212 50<br \/>\r\n\uff1d 30\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">80 \u2212 50<br \/>\r\n\uff1d 30\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u4ed6\u306e\u6240\u5f97\u3078\u5408\u7b97\u3059\u308b\u984d<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">30\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">30 \u00d7 1\/2<br \/>\r\n\uff1d 15\u4e07\u5186<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>\u58f2\u5374\u984d180\u4e07\u5186\u304b\u3089\u53d6\u5f97\u8cbb80\u4e07\u5186\u3068\u58f2\u5374\u8cbb\u752820\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304f\u3068\u3001\u63a7\u9664\u524d\u306e\u5229\u76ca\u306f\u3069\u3061\u3089\u308280\u4e07\u5186\u3002\u305d\u3053\u304b\u3089\u5e74\u9593\u306e\u7279\u5225\u63a7\u966450\u4e07\u5186\u3092\u5f15\u304f\u3068\u3001\u7279\u5225\u63a7\u9664\u5f8c\u306e\u8b72\u6e21\u6240\u5f97\u306f30\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u6240\u6709\u671f\u9593\u306e\u9055\u3044\u304c\u8868\u308c\u308b\u306e\u306f\u3001\u3053\u3053\u304b\u3089\u3067\u3059\u3002<\/p>\r\n<p>\u77ed\u671f\uff083\u5e74\uff09\u306e\u5834\u5408\u306f\u300130\u4e07\u5186\u306e\u5168\u984d\u304c\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u306e\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3055\u308c\u307e\u3059\u3002\u9577\u671f\uff088\u5e74\uff09\u306a\u3089\u300130\u4e07\u5186\u306b2\u5206\u306e1\u3092\u639b\u3051\u305f15\u4e07\u5186\u304c\u5408\u7b97\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\r\n<p>\u3053\u306e30\u4e07\u5186\u308415\u4e07\u5186\u306f\u3001\u7d66\u4e0e\u306a\u3069\u3068\u5408\u7b97\u3057\u3066\u7dcf\u5408\u8ab2\u7a0e\u306e\u7a0e\u7387\u3092\u639b\u3051\u308b\u57fa\u790e\u306b\u306a\u308b\u300c\u6240\u5f97\u306e\u91d1\u984d\u300d\u3067\u3001\u7d0d\u3081\u308b\u7a0e\u984d\u3068\u306f\u5225\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\r\n<h4>\u4f8b2\uff1a\u540c\u3058\u5e74\u306b\u3001\u77ed\u671f\u306e\u7d75\u3068\u9577\u671f\u306e\u7d75\u30921\u70b9\u305a\u3064\u58f2\u308b<\/h4>\r\n<p>\u6b21\u306f\u3001\u540c\u3058\u4eba\u304c\u540c\u3058\u5e74\u306b\u3001\u6240\u6709\u671f\u9593\u306e\u7570\u306a\u308b2\u70b9\u306e\u7d75\u753b\uff08\u7d75A\u3068\u7d75B\uff09\u3092\u58f2\u5374\u3057\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\r\n<p>\u4f5c\u54c1\u3054\u3068\u306b\u5229\u76ca\u3092\u6574\u7406\u3057\u3001\u5e74\u959350\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u3069\u3046\u914d\u5206\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\r\n<p class=\"has-background\" style=\"background-color: #ffdebe; font-weight: bold;\">&#x2714; \u7d75A\uff1a\u6240\u6709\u671f\u95933\u5e74\uff08\u77ed\u671f\uff09\u3001\u58f2\u5374\u984d90\u4e07\u5186\u3001\u53d6\u5f97\u8cbb55\u4e07\u5186\u3001\u58f2\u5374\u8cbb\u75285\u4e07\u5186<br \/>\r\n&#x2714; \u7d75B\uff1a\u6240\u6709\u671f\u95938\u5e74\uff08\u9577\u671f\uff09\u3001\u58f2\u5374\u984d140\u4e07\u5186\u3001\u53d6\u5f97\u8cbb60\u4e07\u5186\u3001\u58f2\u5374\u8cbb\u752810\u4e07\u5186<\/p>\r\n<p style=\"font-size: 0.9em; color: #666; margin-bottom: 6px;\">\u203b \u3053\u306e\u8868\u306f\u6a2a\u306b\u30b9\u30af\u30ed\u30fc\u30eb\u3057\u3066\u95b2\u89a7\u3067\u304d\u307e\u3059<\/p>\r\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch; max-width: 100%;\">\r\n<table style=\"border-collapse: collapse; width: 100%; min-width: 800px; max-width: 1000px; table-layout: fixed;\">\r\n<thead>\r\n<tr>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 34%;\">\u9805\u76ee<\/th>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 33%;\">\u7d75A<\/th>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 33%;\">\u7d75B<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u6240\u6709\u671f\u9593\u3068\u533a\u5206<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">3\u5e74\u30fb\u77ed\u671f<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">8\u5e74\u30fb\u9577\u671f<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u58f2\u5374\u984d<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">90\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">140\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u53d6\u5f97\u8cbb<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">55\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">60\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u58f2\u5374\u306b\u76f4\u63a5\u304b\u304b\u3063\u305f\u8cbb\u7528<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">5\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">10\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u63a7\u9664\u524d\u306e\u5229\u76ca<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">90 \u2212 55 \u2212 5<br \/>\r\n\uff1d 30\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">140 \u2212 60 \u2212 10<br \/>\r\n\uff1d 70\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">50\u4e07\u5186\u306e\u63a7\u9664\u67a0\u306e\u914d\u5206<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u5148\u306b30\u4e07\u5186\u3092\u4f7f\u7528<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u6b8b\u308a20\u4e07\u5186\u3092\u4f7f\u7528<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u7279\u5225\u63a7\u9664\u5f8c\u306e\u8b72\u6e21\u6240\u5f97<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">0\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">50\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u4ed6\u306e\u6240\u5f97\u3078\u5408\u7b97\u3059\u308b\u984d<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">0\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">50 \u00d7 1\/2<br \/>\r\n\uff1d 25\u4e07\u5186<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>\u305d\u308c\u305e\u308c\u306e\u63a7\u9664\u524d\u5229\u76ca\u306f\u3001\u7d75A\u304c30\u4e07\u5186\u3001\u7d75B\u304c70\u4e07\u5186\u3002\u5e74\u9593\u306e\u5408\u8a08\u306f100\u4e07\u5186\u3067\u3059\u3002<\/p>\r\n<p>50\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306f\u3001\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u77ed\u671f\u306e\u7d75A\u304b\u3089\u5148\u306b\u5145\u3066\u307e\u3059\u3002\u7d75A\u306e\u5229\u76ca30\u4e07\u5186\u306b\u63a7\u9664\u67a0\u306e\u3046\u306130\u4e07\u5186\u3092\u4f7f\u3046\u305f\u3081\u3001\u7d75A\u306e\u7279\u5225\u63a7\u9664\u5f8c\u306e\u8b72\u6e21\u6240\u5f97\u306f0\u5186\u3067\u3059\u3002<\/p>\r\n<p>\u63a7\u9664\u67a0\u306e\u6b8b\u308a\u306f\u300c<span style=\"font-weight: bold;\">50\u4e07\u5186 \u2212 30\u4e07\u5186 \uff1d 20\u4e07\u5186<\/span>\u300d\u3002\u3053\u308c\u3092\u9577\u671f\u306e\u7d75B\u306e\u5229\u76ca70\u4e07\u5186\u304b\u3089\u5dee\u3057\u5f15\u304f\u3068\u3001\u7d75B\u306e\u7279\u5225\u63a7\u9664\u5f8c\u306e\u8b72\u6e21\u6240\u5f97\u306f50\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u7d75B\u306f\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306a\u306e\u3067\u3001\u307b\u304b\u306e\u6240\u5f97\u3078\u5408\u7b97\u3059\u308b\u306e\u306f50\u4e07\u5186\u306e2\u5206\u306e1\u306b\u3042\u305f\u308b25\u4e07\u5186\u3002\u3053\u306e\u5e74\u306b\u5408\u7b97\u3059\u308b\u8b72\u6e21\u6240\u5f97\u306f\u3001\u7d75A\u306e0\u5186\u3068\u5408\u308f\u305b\u306625\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u8907\u6570\u306e\u4f5c\u54c1\u3092\u58f2\u308b\u5834\u5408\u306f\u3001\u4f5c\u54c1\u3054\u3068\u306b\u58f2\u5374\u984d\u3001\u53d6\u5f97\u8cbb\u3001\u58f2\u5374\u8cbb\u7528\u3001\u6240\u6709\u671f\u9593\u3092\u305d\u308d\u3048\u3066\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<h2>\u76f8\u7d9a\u3057\u305f\u7d75\u3084\u8cfc\u5165\u984d\u304c\u308f\u304b\u3089\u306a\u3044\u7d75\u3092\u58f2\u308b\u5834\u5408<\/h2>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-96431\" src=\"https:\/\/www.fuku-chan.info\/column\/wp-content\/uploads\/2026\/10\/artwork-sale-capital-gains-tax-filing_kaitori_04.jpg\" alt=\"\u7d75\u753b\u3092\u58f2\u5374\u3059\u308b\u3068\u7a0e\u91d1\u306f\u304b\u304b\u308b\uff1f\u5229\u76ca\u306e\u8a08\u7b97\u3068\u78ba\u5b9a\u7533\u544a\" width=\"640\" height=\"427\" \/><\/p>\r\n<p>\u81ea\u5206\u3067\u8cfc\u5165\u3057\u305f\u7d75\u753b\u3067\u3082\u3001\u6570\u5341\u5e74\u524d\u306e\u3053\u3068\u3067\u9818\u53ce\u66f8\u304c\u6b8b\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u5bb6\u306e\u907a\u54c1\u6574\u7406\u3067\u89aa\u304b\u3089\u53d7\u3051\u7d99\u3044\u3060\u7d75\u753b\u306a\u3089\u3001\u8cfc\u5165\u6642\u306e\u91d1\u984d\u3084\u6642\u671f\u304c\u308f\u304b\u3089\u306a\u3044\u3053\u3068\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u7a0e\u91d1\u306e\u8a08\u7b97\u306b\u306f\u300c\u53d6\u5f97\u8cbb\uff08\u8cfc\u5165\u984d\uff09\u300d\u3068\u300c\u53d6\u5f97\u6642\u671f\uff08\u6240\u6709\u671f\u9593\uff09\u300d\u306e\u4e21\u65b9\u304c\u5fc5\u8981\u3067\u3001\u3053\u306e2\u3064\u306f\u5225\u3005\u306b\u78ba\u8a8d\u3092\u9032\u3081\u308b\u60c5\u5831\u3067\u3059\u3002<\/p>\r\n<h3>\u8cfc\u5165\u984d\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u8003\u3048\u65b9<\/h3>\r\n<p>\u8cfc\u5165\u984d\u304c\u3059\u3050\u306b\u308f\u304b\u3089\u306a\u304f\u3066\u3082\u3001\u8ae6\u3081\u308b\u306e\u306f\u307e\u3060\u65e9\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\u9818\u53ce\u66f8\u305d\u306e\u3082\u306e\u304c\u306a\u304f\u3066\u3082\u3001\u58f2\u8cb7\u5951\u7d04\u66f8\u3084\u8acb\u6c42\u66f8\u3001\u753b\u5eca\u306e\u7d0d\u54c1\u66f8\u3001\u5f53\u6642\u306e\u632f\u8fbc\u660e\u7d30\u3084\u901a\u5e33\u306e\u51fa\u91d1\u8a18\u9332\u306a\u3069\u304b\u3089\u3001\u8cfc\u5165\u91d1\u984d\u3084\u8cfc\u5165\u624b\u6570\u6599\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u8cfc\u5165\u3057\u305f\u753b\u5eca\u3084\u767e\u8ca8\u5e97\u306e\u7f8e\u8853\u54c1\u58f2\u5834\u304c\u308f\u304b\u3063\u3066\u3044\u308c\u3070\u3001\u904e\u53bb\u306e\u53d6\u5f15\u8cc7\u6599\u306b\u3064\u3044\u3066\u554f\u3044\u5408\u308f\u305b\u3066\u307f\u308b\u306e\u3082\u4e00\u3064\u306e\u624b\u3067\u3059\u3002\u53d6\u5f97\u8cbb\u3092\u5ba2\u89b3\u7684\u306b\u793a\u3059\u8cc7\u6599\u304c\u898b\u3064\u304b\u308c\u3070\u3001\u305d\u306e\u5b9f\u984d\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\u305d\u308c\u3067\u3082\u3001\u8cfc\u5165\u6642\u306e\u91d1\u984d\u3092\u78ba\u8a8d\u3067\u304d\u308b\u8cc7\u6599\u304c\u307e\u3063\u305f\u304f\u898b\u3064\u304b\u3089\u306a\u3044\u30b1\u30fc\u30b9\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905438-16\u3067\u306f\u3001\u571f\u5730\u30fb\u5efa\u7269\u7b49\u4ee5\u5916\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001<span style=\"background: linear-gradient(to bottom, rgba(255,235,238,0) 60%, #ffdebe 60%); font-weight: bold;\">\u58f2\u5374\u306b\u3088\u308b\u53ce\u5165\u91d1\u984d\u306e5\uff05\u76f8\u5f53\u984d\u3092\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u53d6\u6271\u3044<\/span>\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u3053\u306e\u53d6\u6271\u3044\u306f\u53d6\u5f97\u8cbb\u304c\u4e0d\u660e\u306a\u5834\u5408\u306b\u9650\u3089\u308c\u305a\u3001\u8cfc\u5165\u984d\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306e\u307b\u304b\u3001\u5b9f\u969b\u306e\u53d6\u5f97\u8cbb\u304c\u58f2\u5374\u984d\u306e5\uff05\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u3082\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>5\uff05\u3092\u639b\u3051\u308b\u5bfe\u8c61\u306f\u3001\u58f2\u5374\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u300c\u58f2\u5374\u984d\uff08\u53ce\u5165\u91d1\u984d\uff09\u300d\u3067\u3059\u3002<\/p>\r\n<p>\u53d6\u5f97\u8cbb\u304c\u308f\u304b\u3089\u306a\u3044\u3053\u3068\u3068\u3001\u6240\u6709\u671f\u9593\u304c\u308f\u304b\u3089\u306a\u3044\u3053\u3068\u306f\u5225\u306e\u554f\u984c\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3068\u3057\u30662\u5206\u306e1\u306e\u8a08\u7b97\u3092\u4f7f\u3046\u306b\u306f\u3001\u305d\u306e\u4f5c\u54c1\u3092\u3044\u3064\u5165\u624b\u3057\u305f\u304b\u3092\u793a\u3059\u8a18\u9332\u304c\u5225\u9014\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<p>\u300c\u53e4\u305d\u3046\u306a\u7d75\u3060\u304b\u3089\u300d\u3068\u3044\u3046\u5370\u8c61\u3067\u306f\u3001\u6240\u6709\u671f\u9593\u3092\u5224\u65ad\u3067\u304d\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<h4>\u5177\u4f53\u4f8b\uff1a\u8cfc\u5165\u8a18\u9332\u306e\u6709\u7121\u306b\u3088\u308b\u8a08\u7b97\u306e\u9055\u3044<\/h4>\r\n<p>\u8cfc\u5165\u8a18\u9332\u304c\u624b\u5143\u306b\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u3001\u8a08\u7b97\u7d50\u679c\u306f\u3069\u3046\u5909\u308f\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n<p>\u8ab2\u7a0e\u5bfe\u8c61\u306e\u7d75\u753b\u3092180\u4e07\u5186\u3067\u58f2\u5374\u3057\u3001\u58f2\u5374\u306b\u76f4\u63a5\u304b\u304b\u3063\u305f\u8cbb\u7528\u304c20\u4e07\u5186\u3060\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u307b\u304b\u306b\u7dcf\u5408\u8b72\u6e21\u306e\u5229\u76ca\u3084\u640d\u5931\u306f\u306a\u304f\u3001\u7279\u4f8b\u3082\u4f7f\u3044\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u6240\u6709\u671f\u95938\u5e74\uff08\u9577\u671f\uff09\u3067\u3042\u308b\u3053\u3068\u306f\u3001\u8cfc\u5165\u984d\u3068\u306f\u5225\u306e\u8a18\u9332\u3067\u78ba\u8a8d\u3067\u304d\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u53d6\u5f97\u8cbb80\u4e07\u5186\u3092\u78ba\u8a8d\u3067\u304d\u308b\u8cc7\u6599\u304c\u3042\u308b\u5834\u5408\u3068\u3001\u5b9f\u984d\u304c\u308f\u304b\u3089\u305a\u300c\u58f2\u5374\u984d\u306e5\uff05\u300d\u3092\u53d6\u5f97\u8cbb\u3068\u3059\u308b\u5834\u5408\u3092\u6bd4\u3079\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p style=\"font-size: 0.9em; color: #666; margin-bottom: 6px;\">\u203b \u3053\u306e\u8868\u306f\u6a2a\u306b\u30b9\u30af\u30ed\u30fc\u30eb\u3057\u3066\u95b2\u89a7\u3067\u304d\u307e\u3059<\/p>\r\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch; max-width: 100%;\">\r\n<table style=\"border-collapse: collapse; width: 100%; min-width: 800px; max-width: 1000px; table-layout: fixed;\">\r\n<thead>\r\n<tr>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 34%;\">\u6bd4\u8f03\u3059\u308b\u70b9<\/th>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 33%;\">\u5b9f\u984d80\u4e07\u5186\u3092<br \/>\r\n\u78ba\u8a8d\u3067\u304d\u308b\u5834\u5408<\/th>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 33%;\">5\uff05\u306e\u53d6\u6271\u3044\u3067<br \/>\r\n\u8a08\u7b97\u3059\u308b\u5834\u5408<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u8a08\u7b97\u306b\u4f7f\u3046\u53d6\u5f97\u8cbb<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">80\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">180 \u00d7 5\uff05<br \/>\r\n\uff1d 9\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u63a7\u9664\u524d\u306e\u5229\u76ca<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">180 \u2212 80 \u2212 20<br \/>\r\n\uff1d 80\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">180 \u2212 9 \u2212 20<br \/>\r\n\uff1d 151\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u7279\u5225\u63a7\u9664\u5f8c\u306e\u8b72\u6e21\u6240\u5f97<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">30\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">101\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">\u9577\u671f\u3068\u3057\u3066<br \/>\r\n\u4ed6\u306e\u6240\u5f97\u3078\u5408\u7b97\u3059\u308b\u984d<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">15\u4e07\u5186<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px;\">50.5\u4e07\u5186<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>\u5b9f\u969b\u306e\u8cfc\u5165\u984d80\u4e07\u5186\u304c\u308f\u304b\u308c\u3070\u3001\u63a7\u9664\u524d\u306e\u5229\u76ca\u306f80\u4e07\u5186\u3002\u7279\u5225\u63a7\u966450\u4e07\u5186\u3092\u5f15\u3044\u305f30\u4e07\u5186\u306e2\u5206\u306e1\u3001\u3064\u307e\u308a15\u4e07\u5186\u304c\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<p>5\uff05\u306e\u53d6\u6271\u3044\u3092\u4f7f\u3046\u5834\u5408\u3001\u53d6\u5f97\u8cbb\u306f\u300c180\u4e07\u5186 \u00d7 5\uff05 \uff1d 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style=\"color: #ff0000; font-weight: bold;\">\u58f2\u5374\u6642\u306e\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3067\u3001\u305d\u306e\u307e\u307e\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u4f7f\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/span>\u3002\u901a\u5e38\u306e\u76f8\u7d9a\u3067\u306f\u3001\u524d\u6240\u6709\u8005\u304c\u5b9f\u969b\u306b\u8cfc\u5165\u3057\u305f\u3068\u304d\u306e\u8cbb\u7528\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\u76f8\u7d9a\u306b\u3088\u3063\u3066\u7d75\u753b\u3092\u53d6\u5f97\u3057\u3001\u305d\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u984d\u306e\u4e00\u90e8\u3092\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3067\u304d\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u3053\u308c\u304c\u300c<span style=\"font-weight: bold;\">\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b<\/span>\u300d\u3067\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u7fcc\u65e5\u304b\u3089\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u4ee5\u5f8c3\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u8b72\u6e21\u3057\u305f\u8ca1\u7523\u3067\u3059\u3002<\/p>\r\n<p>\u9069\u7528\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u305d\u306e\u3082\u306e\u3092\u53d6\u5f97\u8cbb\u306b\u7f6e\u304d\u63db\u3048\u308b\u5236\u5ea6\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u3057\u305f\u7d75\u753b\u3092\u58f2\u308b\u969b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5185\u5bb9\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\u89aa\u304b\u3089\u7d75\u753b\u3092\u53d7\u3051\u7d99\u3044\u3060\u5834\u5408\u306f\u3001\u89aa\u304c\u4fdd\u7ba1\u3057\u3066\u3044\u305f\u9818\u53ce\u66f8\u3084\u8cfc\u5165\u5951\u7d04\u66f8\u3001\u753b\u5eca\u306e\u8acb\u6c42\u66f8\u306a\u3069\u3092\u63a2\u3057\u3001\u3069\u306e\u4f5c\u54c1\u306e\u8a18\u9332\u306a\u306e\u304b\u3092\u7167\u5408\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<h4>\u5177\u4f53\u4f8b\uff1a\u6bcd\u304b\u3089\u76f8\u7d9a\u3057\u305f\u7d75\u753b\u3092\u58f2\u5374\u3059\u308b\u30b1\u30fc\u30b9<\/h4>\r\n<p>\u6bcd\u89aa\u304c8\u5e74\u524d\u306b\u753b\u5eca\u3067\u8cfc\u5165\u3057\u305f\u7d75\u753b\u3092\u3001\u5b50\u3069\u3082\u304c1\u5e74\u524d\u306b\u76f8\u7d9a\u3057\u3001\u4eca\u56de\u58f2\u5374\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u6bcd\u89aa\u304c\u6b8b\u3057\u305f\u753b\u5eca\u306e\u66f8\u985e\u304b\u3089\u3001\u53d6\u5f97\u8cbb\u304c80\u4e07\u5186\u3067\u3042\u308b\u3053\u3068\u3001\u53d6\u5f97\u3057\u305f\u306e\u304c8\u5e74\u524d\u3067\u3042\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\r\n<p>\u6bcd\u89aa\u306e\u4fdd\u6709\u671f\u95937\u5e74\u3068\u5b50\u3069\u3082\u306e\u4fdd\u6709\u671f\u95931\u5e74\u3092\u5408\u308f\u305b\u308b\u30688\u5e74\u3002<\/p>\r\n<p>5\u5e74\u3092\u8d85\u3048\u308b\u305f\u3081\u3001\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u6271\u3044\u307e\u3059\uff08\u9650\u5b9a\u627f\u8a8d\u3067\u306f\u306a\u304f\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306a\u3069\u306e\u7279\u4f8b\u3092\u4f7f\u308f\u306a\u3044\u901a\u5e38\u306e\u627f\u7d99\u3068\u3057\u307e\u3059\uff09\u3002<\/p>\r\n<p>\u58f2\u5374\u984d\u304c180\u4e07\u5186\u3001\u58f2\u5374\u306b\u76f4\u63a5\u304b\u304b\u3063\u305f\u8cbb\u7528\u304c20\u4e07\u5186\u3067\u3001\u540c\u3058\u5e74\u306b\u307b\u304b\u306e\u7dcf\u5408\u8b72\u6e21\u306e\u5229\u76ca\u3084\u640d\u5931\u304c\u306a\u3051\u308c\u3070\u3001\u5148\u307b\u3069\u306e\u4f8b1\uff08\u9577\u671f\uff09\u3068\u540c\u3058\u6761\u4ef6\u3067\u3059\u3002<\/p>\r\n<p>\u5f15\u304d\u7d99\u3044\u3060\u53d6\u5f97\u8cbb80\u4e07\u5186\u3068\u6240\u6709\u671f\u95938\u5e74\u3092\u3082\u3068\u306b\u8a08\u7b97\u3059\u308b\u3068\u3001\u63a7\u9664\u524d\u306e\u5229\u76ca80\u4e07\u5186\u304b\u3089\u7279\u5225\u63a7\u966450\u4e07\u5186\u3092\u5f15\u3044\u305f30\u4e07\u5186\u306e2\u5206\u306e1\u3001\u3064\u307e\u308a15\u4e07\u5186\u3092\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u76f8\u7d9a\u3057\u305f\u7d75\u753b\u3092\u58f2\u308b\u3068\u304d\u306f\u3001\u300c\u89aa\u304c\u3044\u304f\u3089\u3067\u8cb7\u3063\u305f\u304b\u300d\u3068\u3044\u3046\u91d1\u984d\u3068\u3001\u300c\u89aa\u304c\u3044\u3064\u8cb7\u3063\u305f\u304b\u300d\u3068\u3044\u3046\u6642\u671f\u306e\u4e21\u65b9\u3092\u5f15\u304d\u7d99\u3044\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u524d\u6240\u6709\u8005\u306e\u8cfc\u5165\u984d\u304c\u3069\u3046\u3057\u3066\u3082\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u524d\u8ff0\u3057\u305f\u300c\u58f2\u5374\u984d\u306e5\uff05\u3092\u53d6\u5f97\u8cbb\u3068\u3059\u308b\u53d6\u6271\u3044\u300d\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<h2>\u7d75\u753b\u3092\u58f2\u5374\u3057\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f<\/h2>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-96432\" src=\"https:\/\/www.fuku-chan.info\/column\/wp-content\/uploads\/2026\/10\/artwork-sale-capital-gains-tax-filing_kaitori_05.jpg\" alt=\"\u7d75\u753b\u3092\u58f2\u5374\u3059\u308b\u3068\u7a0e\u91d1\u306f\u304b\u304b\u308b\uff1f\u5229\u76ca\u306e\u8a08\u7b97\u3068\u78ba\u5b9a\u7533\u544a\" width=\"640\" height=\"427\" 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22\u4e07\u5186\u300d\u300220\u4e07\u5186\u3092\u8d85\u3048\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3084\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u3092\u4f7f\u308f\u306a\u3044\u5834\u5408\uff09\u306e\u305f\u3081\u306b\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u3068\u304d\u306f\u300120\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u3067\u3042\u3063\u3066\u3082\u3001\u7d75\u753b\u306e\u6240\u5f97\u3092\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u306a\u304a\u3001\u3053\u306e20\u4e07\u5186\u306e\u57fa\u6e96\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u5411\u3051\u306e\u5236\u5ea6\u3067\u3001\u3082\u3068\u3082\u3068\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u306b\u306f\u5f53\u3066\u306f\u307e\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<h3>\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306e\u9055\u3044<\/h3>\r\n<p>\u6240\u5f97\u7a0e\u306e\u7533\u544a\u8981\u5426\u3092\u78ba\u8a8d\u3057\u305f\u3089\u3001\u300c\u4f4f\u6c11\u7a0e\u300d\u306e\u6271\u3044\u3082\u3042\u308f\u305b\u3066\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\u300c\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u300d\u3068\u3044\u3046\u5236\u5ea6\u306f\u3001\u56fd\u306e\u7a0e\u91d1\u3067\u3042\u308b\u6240\u5f97\u7a0e\u306b\u9650\u3063\u305f\u7279\u4f8b\u3067\u3059\u3002<span 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loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-96433\" src=\"https:\/\/www.fuku-chan.info\/column\/wp-content\/uploads\/2026\/10\/artwork-sale-capital-gains-tax-filing_kaitori_06.jpg\" alt=\"\u7d75\u753b\u3092\u58f2\u5374\u3059\u308b\u3068\u7a0e\u91d1\u306f\u304b\u304b\u308b\uff1f\u5229\u76ca\u306e\u8a08\u7b97\u3068\u78ba\u5b9a\u7533\u544a\" width=\"640\" height=\"427\" \/><\/p>\r\n<p>\u58f2\u5374\u3092\u8003\u3048\u59cb\u3081\u305f\u6bb5\u968e\u304b\u3089\u58f2\u5374\u5f8c\u307e\u3067\u3001\u7a0e\u91d1\u306e\u78ba\u8a8d\u3084\u7533\u544a\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u306b\u306f\u3001\u95a2\u9023\u3059\u308b\u8a18\u9332\u3092\u6574\u7406\u3057\u3066\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u91d1\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u66f8\u985e\u304c\u300c\u3069\u306e\u4f5c\u54c1\u306e\u3082\u306e\u304b\u300d\u300c\u3044\u3064\u53d6\u5f97\u3057\u3001\u3044\u3064\u58f2\u5374\u3057\u305f\u304b\u300d\u3092\u5bfe\u5fdc\u4ed8\u3051\u3066\u304a\u304f\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\r\n<p>\u5bb6\u65cf\u304b\u3089\u53d7\u3051\u7d99\u3044\u3060\u4f5c\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u524d\u6240\u6709\u8005\u304c\u6b8b\u3057\u305f\u8cfc\u5165\u8cc7\u6599\u3082\u5927\u5207\u306b\u5f15\u304d\u7d99\u304e\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\u58f2\u5374\u524d\u5f8c\u306b\u6b8b\u3057\u3066\u304a\u304d\u305f\u3044\u8a18\u9332\u3068\u3001\u78ba\u8a8d\u3067\u304d\u308b\u4e3b\u306a\u4e8b\u9805\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n<table style=\"border-collapse: collapse; width: 100%; max-width: 850px; table-layout: fixed;\">\r\n<thead>\r\n<tr>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 53%;\">\u6b8b\u3057\u3066\u304a\u304d\u305f\u3044\u8a18\u9332<\/th>\r\n<th style=\"border: 1px solid #ddd; padding: 10px; background: #ffd2a7; text-align: left; width: 47%;\">\u78ba\u8a8d\u3067\u304d\u308b\u4e3b\u306a\u4e8b\u9805<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u8cfc\u5165\u6642\u306e\u5951\u7d04\u66f8\u30fb\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u30fb\u632f\u8fbc\u8a18\u9332<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u8cfc\u5165\u4ee3\u91d1\u3001\u8cfc\u5165\u624b\u6570\u6599\u7b49\u3001\u53d6\u5f97\u6642\u671f<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u4f5c\u54c1\u540d\u30fb\u4f5c\u8005\u540d\u306e\u8a18\u9332\u3001\u4f5c\u54c1\u5199\u771f\u3001\u8a3c\u660e\u66f8\u30fb\u6765\u6b74\u8cc7\u6599<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u91d1\u984d\u3084\u65e5\u4ed8\u306e\u8a18\u9332\u304c\u3001\u3069\u306e\u4f5c\u54c1\u306b\u5bfe\u5fdc\u3059\u308b\u304b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u58f2\u5374\u5951\u7d04\u30fb\u7cbe\u7b97\u66f8\u3001\u8ca9\u58f2\u624b\u6570\u6599\u306e\u660e\u7d30<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u58f2\u5374\u984d\u3001\u76f4\u63a5\u306e\u58f2\u5374\u8cbb\u7528\u3001\u624b\u6570\u6599\u63a7\u9664\u5f8c\u306e\u5165\u91d1\u984d<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u5f15\u6e21\u3057\u306e\u8a18\u9332\u3068\u5165\u91d1\u8a18\u9332<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u58f2\u5374\u306e\u7d4c\u7def\u30fb\u6642\u671f\u3001\u652f\u6255\u306e\u78ba\u8a8d<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u76f8\u7d9a\u3057\u305f\u7d75\u306b\u3064\u3044\u3066\u6b8b\u3055\u308c\u305f<br \/>\r\n\u524d\u6240\u6709\u8005\u306e\u8cfc\u5165\u8cc7\u6599<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u5f15\u304d\u7d99\u3050\u53d6\u5f97\u8cbb\u3068\u53d6\u5f97\u6642\u671f\u306e\u78ba\u8a8d<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u30fb\u7a0e\u984d\u8a08\u7b97\u8cc7\u6599<br \/>\r\n\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/td>\r\n<td style=\"border: 1px solid #ddd; padding: 10px; vertical-align: top;\">\u76f8\u7d9a\u8ca1\u7523\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3092\u691c\u8a0e\u3059\u308b\u305f\u3081\u306e\u60c5\u5831<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>\u8907\u6570\u306e\u4f5c\u54c1\u3092\u58f2\u308b\u5834\u5408\u306f\u3001\u4f5c\u54c1\u3054\u3068\u306b\u66f8\u985e\u3092\u30af\u30ea\u30a2\u30d5\u30a1\u30a4\u30eb\u306a\u3069\u3067\u307e\u3068\u3081\u3001\u305d\u306e\u5e74\u306e\u58f2\u5374\u984d\u3001\u53d6\u5f97\u8cbb\u3001\u76f4\u63a5\u304b\u304b\u3063\u305f\u8cbb\u7528\u3001\u6240\u6709\u671f\u9593\u3092\u4e00\u89a7\u8868\u306b\u3057\u3066\u304a\u304f\u3068\u4fbf\u5229\u3067\u3059\u3002<\/p>\r\n<p>\u5e74\u9593\u306e\u7279\u5225\u63a7\u9664\u306e\u914d\u5206\u3084\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3082\u3001\u8ff7\u308f\u305a\u6b63\u78ba\u306b\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\n<div class=\"shortcode post-contact\">\n\t<div class=\"contact-area\">\n\t\t<div class=\"contact-area__wrapper\">\n\t\t\t<div class=\"contact-box\">\n\t\t\t\t<div class=\"contact-box__title\">\n\t\t\t\t\t<p class=\"contact-box__title-text\"><b>\u7121\u6599<\/b>\u3067\u3054\u76f8\u8ac7\u30fb<br class=\"none-xl none-lg none-md none-sm\">\u3054\u4f9d\u983c\u306f\u3053\u3061\u3089<\/p>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"contact-box__contents\">\n\t\t\t\t\t<div class=\"cta-mail-area\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.fuku-chan.info\/form\/\" class=\"cta-mail-button cta-mail-button--apply\" rel=\"nofollow\" title=\"\u304a\u7533\u8fbc\u307f\u30d5\u30a9\u30fc\u30e0\">\n\t\t\t\t\t\t\t<p class=\"cta-mail-button__text\">\u304a\u7533\u8fbc\u307f\u30d5\u30a9\u30fc\u30e0<\/p>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<a href=\"https:\/\/www.fuku-chan.info\/form3\/\" class=\"cta-mail-button cta-mail-button--consult\" rel=\"nofollow\" title=\"\u3054\u76f8\u8ac7\u30fb\u3054\u8cea\u554f\">\n\t\t\t\t\t\t\t<p class=\"cta-mail-button__text\">\u3054\u76f8\u8ac7\u30fb\u3054\u8cea\u554f<\/p>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\n\r\n<h2>\u307e\u3068\u3081<\/h2>\r\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-96434\" src=\"https:\/\/www.fuku-chan.info\/column\/wp-content\/uploads\/2026\/10\/artwork-sale-capital-gains-tax-filing_kaitori_07.jpg\" alt=\"\u7d75\u753b\u3092\u58f2\u5374\u3059\u308b\u3068\u7a0e\u91d1\u306f\u304b\u304b\u308b\uff1f\u5229\u76ca\u306e\u8a08\u7b97\u3068\u78ba\u5b9a\u7533\u544a\" width=\"640\" height=\"427\" \/><\/p>\r\n<p>\u7d75\u753b\u306e\u58f2\u5374\u3067\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u306f\u3001\u8cbb\u7528\u3084\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306b\u6b8b\u308b\u5229\u76ca\u306e\u90e8\u5206\u3067\u3059\u3002\u78ba\u8a8d\u306e\u6d41\u308c\u306f\u3001\u6b21\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u6574\u7406\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p class=\"has-background\" style=\"background-color: #ffdebe; font-weight: bold;\">&#x2705; \u4f5c\u54c1\u306e\u4fa1\u984d\u3084\u4fdd\u6709\u30fb\u5229\u7528\u306e\u5b9f\u614b\u3092\u78ba\u8a8d\u3057\u3001\u751f\u6d3b\u7528\u52d5\u7523\u306e\u975e\u8ab2\u7a0e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3092\u5224\u65ad\u3059\u308b<br \/>\r\n&#x2705; \u58f2\u5374\u984d\u304b\u3089\u53d6\u5f97\u8cbb\u3068\u58f2\u5374\u306b\u76f4\u63a5\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u304d\u3001\u5229\u76ca\u3092\u8a08\u7b97\u3059\u308b<br \/>\r\n&#x2705; \u305d\u306e\u5e74\u306e\u7dcf\u5408\u8b72\u6e21\u6240\u5f97\u306e\u5229\u76ca\u3092\u5408\u7b97\u3057\u3001\u5e74\u9593\u6700\u592750\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f<br \/>\r\n&#x2705; 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class=\"column-entry-lp\"><a href=\"https:\/\/www.fuku-chan.info\/kottou\/\"><img decoding=\"async\" class=\"pc\" src=\"\/img\/column\/img-banner-kottou.webp\" alt=\"\u9aa8\u8463\u54c1\u306e\u9ad8\u4fa1\u8cb7\u53d6\" \/><img decoding=\"async\" class=\"sp\" src=\"\/img\/column\/img-banner-kottou-sp.webp\" alt=\"\u9aa8\u8463\u54c1\u306e\u9ad8\u4fa1\u8cb7\u53d6\" \/><\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u753b\u5eca\u3084\u5c55\u793a\u4f1a\u3067\u8cfc\u5165\u3057\u305f\u304a\u6c17\u306b\u5165\u308a\u306e\u7d75\u753b\u3092\u624b\u653e\u3059\u3068\u304d\u3001\u3042\u308b\u3044\u306f\u907a\u54c1\u6574\u7406\u3084\u5bb6\u65cf\u304b\u3089\u53d7\u3051\u7d99\u3044\u3060\u7d75\u753b\u3092\u58f2\u5374\u3059\u308b\u3068\u304d\u3001\u591a\u304f\u306e\u65b9\u304c\u6c17\u306b\u306a\u308b\u306e\u304c\u7a0e\u91d1\u306e\u6271\u3044\u3067\u3059\u3002 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[&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":96435,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178],"tags":[9369,9370,9371],"class_list":["post-96448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kottou-kaitori","tag-9369","tag-9370","tag-9371"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.fuku-chan.info\/column\/wp-json\/wp\/v2\/posts\/96448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fuku-chan.info\/column\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fuku-chan.info\/column\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fuku-chan.info\/column\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fuku-chan.info\/column\/wp-json\/wp\/v2\/comments?post=96448"}],"version-history":[{"count":3,"href":"https:\/\/www.fuku-chan.info\/column\/wp-json\/wp\/v2\/posts\/96448\/revisions"}],"predecessor-version":[{"id":96451,"href":"https:\/\/www.fuku-chan.info\/column\/wp-json\/wp\/v2\/posts\/96448\/revisions\/96451"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fuku-chan.info\/column\/wp-json\/wp\/v2\/media\/96435"}],"wp:attachment":[{"href":"https:\/\/www.fuku-chan.info\/column\/wp-json\/wp\/v2\/media?parent=96448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fuku-chan.info\/column\/wp-json\/wp\/v2\/categories?post=96448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fuku-chan.info\/column\/wp-json\/wp\/v2\/tags?post=96448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}