{"id":2412,"date":"2019-11-29T10:31:42","date_gmt":"2019-11-29T01:31:42","guid":{"rendered":"https:\/\/www.calq.jp\/?post_type=blog&#038;p=2412"},"modified":"2020-02-18T18:02:05","modified_gmt":"2020-02-18T09:02:05","slug":"dividend-deduction","status":"publish","type":"blog","link":"https:\/\/www.calq.jp\/column\/tax\/dividend-deduction\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7bc0\u7a0e\u624b\u6bb5\u306e\u4e00\u3064\uff01\u914d\u5f53\u63a7\u9664\u3068\u306f\uff1f"},"content":{"rendered":"\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3001\u95a2\u5fc3\u3054\u3068\u306e\u4e00\u3064\u3068\u3057\u3066\u6319\u304c\u308b\u306e\u304c\u7bc0\u7a0e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u7bc0\u7a0e\u306e\u57fa\u672c\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u6291\u3048\u308b\u305f\u3081\u306b\u6b63\u3057\u3044\u65b9\u6cd5\u3067\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3057\u3001\u5404\u7a2e\u63a7\u9664\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u4eca\u56de\u306f\u3001\u7a0e\u984d\u63a7\u9664\u306e\u4e00\u3064\u3067\u3042\u308b\u300c\u914d\u5f53\u63a7\u9664\u300d\u3092\u6d3b\u7528\u3057\u305f\u7bc0\u7a0e\u65b9\u6cd5\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<h2>\u914d\u5f53\u63a7\u9664\u306f\u7a0e\u91d1\u3092\u76f4\u63a5\u5b89\u304f\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/h2>\n<p>\u914d\u5f53\u63a7\u9664\u3068\u306f\u3001\u682a\u5f0f\u306a\u3069\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u304c\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306b\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u3067\u3059\u3002\u307b\u304b\u306e\u6240\u5f97\u3068\u4e00\u7dd2\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u6276\u990a\u63a7\u9664\u3084\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u306e\u300c\u6240\u5f97\u63a7\u9664\u300d\u3068\u306f\u7570\u306a\u308a\u3001\u3042\u308b\u4e00\u5b9a\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u7a0e\u91d1\u304b\u3089\u76f4\u63a5\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u300c\u7a0e\u984d\u63a7\u9664\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2 data-tadv-p=\"keep\">\u914d\u5f53\u63a7\u9664\u306e\u8a08\u7b97\u306e\u65b9\u6cd5<\/h2>\n<p style=\"margin-bottom: 2em;\">\u914d\u5f53\u63a7\u9664\u306e\u8a08\u7b97\u306e\u65b9\u6cd5\u306f\u3001\u914d\u5f53\u63a7\u9664\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5e74\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u5927\u304d\u3055\u3068\u3001\u53d7\u3051\u53d6\u308b\u914d\u5f53\u91d1\u306e\u7a2e\u985e\u304c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306a\u306e\u304b\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u306a\u306e\u304b\u306b\u3088\u3063\u3066\u3001\u5927\u307e\u304b\u306b\u4ee5\u4e0b\u306e3\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<h3><span style=\"text-decoration: underline;\"><span style=\"color: #0098a3; text-decoration: underline;\">(1)\u305d\u306e\u5e74\u306e\u8ab2\u7a0e\u6240\u5f97\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/span><\/span><\/h3>\n<p style=\"margin-bottom: 2em;\">\u914d\u5f53\u63a7\u9664\u306e\u91d1\u984d\uff1d\u5270\u4f59\u91d1\u306e\u914d\u5f53\u00d710\uff05\uff0b\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u00d75\uff05<\/p>\n<h3><span style=\"text-decoration: underline;\"><span style=\"color: #0098a3; text-decoration: underline;\">(2)\u305d\u306e\u5e74\u306e\u8ab2\u7a0e\u6240\u5f97\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3001\u305d\u306e\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u3092\u5f15\u3044\u305f\u30891,000\u4e07\u5186\u4ee5\u4e0b\u306b\u306a\u308b\u5834\u5408<\/span><\/span><\/h3>\n<p style=\"margin-bottom: 2em;\">\u914d\u5f53\u63a7\u9664\u306e\u91d1\u984d\uff1d\u5270\u4f59\u91d1\u306e\u914d\u5f53\u00d710\uff05\uff0b\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u00d75\uff05\u3082\u3057\u304f\u306f2.5\uff05\uff08\u203b\uff09<br>\uff08\u203b\uff09\u914d\u5f53\u91d1\u984d\u304c\u8ab2\u7a0e\u6240\u5f97\u304b\u30891,000\u4e07\u5186\u3092\u5f15\u3044\u305f\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u306a\u30892.5\uff05\u3001\u305d\u308c\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u3001\u8d85\u3048\u305f\u90e8\u5206\u306f5\uff05\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span style=\"text-decoration: underline;\"><span style=\"color: #0098a3; text-decoration: underline;\">(3)\u305d\u306e\u5e74\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u3092\u5dee\u3057\u5f15\u3044\u3066\u30821,000\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408<\/span><\/span><\/h3>\n<p>\u914d\u5f53\u63a7\u9664\u306e\u91d1\u984d\uff1d\u5270\u4f59\u91d1\u306e\u914d\u5f53\u00d75\uff05\uff08\u203b\uff09\uff0b\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u00d72.5\uff05<br>\uff08\u203b\uff09\u5270\u4f59\u91d1\u306e\u914d\u5f53\u91d1\u984d\u304c\u8ab2\u7a0e\u6240\u5f97\u304b\u30891,000\u4e07\u5186\u3068\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u4fc2\u308b\u914d\u5f53\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u306a\u30895\uff05\u3001\u305d\u308c\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u3001\u8d85\u3048\u305f\u90e8\u5206\u306f10\uff05\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u914d\u5f53\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u640d\u3092\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff1f<\/h2>\n<p>\u914d\u5f53\u6240\u5f97\u306f\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306b\u4ee5\u4e0b\u306e3\u3064\u306e\u65b9\u6cd5\u3067\u7533\u544a\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u305b\u305a\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u307f\u3067\u7d42\u308f\u3089\u305b\u308b<\/li>\n<li>\u4e8b\u696d\u306a\u3069\u3001\u307b\u304b\u306e\u53ce\u5165\u3068\u4e00\u7dd2\u306b\u78ba\u5b9a\u7533\u544a\u3057\u3066\u7d0d\u7a0e\u3059\u308b\uff08\u3053\u306e\u5834\u5408\u306e\u307f\u914d\u5f53\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff09<\/li>\n<li>\u682a\u5f0f\u306e\u8b72\u6e21\u640d\u3068\u76f8\u6bba\u3057\u3066\u7533\u544a\u3059\u308b<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u3082\u3068\u3082\u3068\u914d\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306b\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u306a\u308915\uff05\uff08\u4f4f\u6c11\u7a0e\u306f5\uff05\u4e0a\u4e57\u305b\uff09\u3001\u305d\u308c\u4ee5\u5916\u306e\u914d\u5f53\u306a\u308920\uff05\u306e\u5272\u5408\u3067\u7a0e\u91d1\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u307f\u3067\u8003\u5bdf\u3057\u3066\u307f\u307e\u3059\u3002\u4eee\u306b\u3001\u4e0a\u5834\u682a\u5f0f\u4ee5\u5916\u306e\u914d\u5f53\u91d1\u304c\u3042\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u308a20\uff05\u3060\u3063\u305f\u7a0e\u7387\u304c\u4e8b\u696d\u306a\u3069\u306e\u307b\u304b\u306e\u53ce\u5165\u3068\u5408\u308f\u305b\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306710\uff05\u306b\u306a\u308c\u3070\u3001\u6255\u3044\u3059\u304e\u3066\u3044\u305f\u7a0e\u91d1\u304c\u76f8\u6bba\u3055\u308c\u5f97\u306b\u306a\u308a\u307e\u3059\u3002\u9006\u306b23\uff05\u306b\u306a\u3063\u3066\u3057\u307e\u3048\u3070\u300120\uff05\u3067\u7d0d\u3081\u308b\u306e\u3067\u306f\u8db3\u308a\u305a\u3001\u8ffd\u52a0\u5206\u304c\u767a\u751f\u3057\u3066\u640d\u3092\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u6240\u5f97\u7a0e\u7387\u304c10\uff05\u304b\u308920\uff05\u306b\u5909\u308f\u308b\u30e9\u30a4\u30f3\u306f\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3068\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u304c330\u4e07\u5186\u3067\u300120\uff05\u304b\u308923\uff05\u306b\u5909\u308f\u308b\u30e9\u30a4\u30f3\u306f695\u4e07\u5186\u3067\u3059\u3002\u3053\u306e\u984d\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u5f97\u306b\u306a\u308b\u304b\u640d\u306b\u306a\u308b\u304b\u306e\u4e00\u3064\u306e\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u5b9f\u969b\u306f\u4f4f\u6c11\u7a0e\u3082\u6700\u59272.8\uff05\u306e\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u305f\u3081\u3001\u3088\u308a\u8907\u96d1\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u25bc\u95a2\u9023\u8a18\u4e8b<br><a href=\"https:\/\/www.marunage.co.jp\/media\/tax\/2017\/05\/3254\/\">\u682a\u3092\u58f2\u3063\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\uff1f\u3000\u8b72\u6e21\u6240\u5f97\u306e\u30ad\u30db\u30f3<\/a> <br><a href=\"https:\/\/www.marunage.co.jp\/media\/tax\/2016\/11\/1826\/\">\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u3054\u6ce8\u610f\uff01\u3000\u6240\u5f97\u7a0e\u306e\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306e\u4ed5\u7d44\u307f<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u3059\u3067\u306b\u914d\u5f53\u91d1\u306e\u53ce\u5165\u304c\u3042\u308b\u4eba\u3001\u4eca\u5f8c\u914d\u5f53\u91d1\u306e\u53ce\u5165\u3092\u5f97\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u4eba\u306f\u3001\u5236\u5ea6\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u3001\u81ea\u5206\u306f\u7533\u544a\u3057\u305f\u65b9\u304c\u3044\u3044\u306e\u304b\u305d\u3046\u3067\u306a\u3044\u306e\u304b\u3092\u9078\u3076\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u77e5\u3089\u305a\u306b\u640d\u3092\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"featured_media":233932,"template":"","meta":{"_acf_changed":false},"tags":[32,63,64,71,121],"blog_category":[47],"class_list":["post-2412","blog","type-blog","status-publish","has-post-thumbnail","hentry","tag-32","tag-63","tag-64","tag-71","tag-121","blog_category-tax"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/blog\/2412","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/blog"}],"about":[{"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/types\/blog"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/media\/233932"}],"wp:attachment":[{"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/media?parent=2412"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/tags?post=2412"},{"taxonomy":"blog_category","embeddable":true,"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/blog_category?post=2412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}