{"id":266705,"date":"2022-09-27T15:18:03","date_gmt":"2022-09-27T06:18:03","guid":{"rendered":"https:\/\/www.calq.jp\/?post_type=guide&p=266705"},"modified":"2024-12-10T17:27:03","modified_gmt":"2024-12-10T08:27:03","slug":"mortgage-deduction-is","status":"publish","type":"guide","link":"https:\/\/www.calq.jp\/guide\/taxreturn\/mortgage-deduction-is\/","title":{"rendered":"\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u66f8\u985e"},"content":{"rendered":"\n

F&M\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u624b\u7d9a\u304d\u3092\u4f9d\u983c\u3059\u308b\u5834\u5408\u306b\u3001\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u3092\u3054\u6848\u5185\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

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1.\u5fc5\u8981\u66f8\u985e\u4e00\u89a7<\/h3>\n\n\n\n
\"\"<\/figure>\n\n\n\n
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2.\u5fc5\u8981\u66f8\u985e\u8a73\u7d30<\/h3>\n\n\n\n

1\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/p>\n\n\n\n

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\"\"<\/figure>\n\n\n\n
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2\uff09\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/p>\n\n\n\n

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\"\"<\/figure>\n\n\n\n
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3\uff09\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u767b\u8a18\u7c3f\u8b04\u672c\uff09<\/p>\n\n\n\n

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\u30fb\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u5730\u756a\u304c\u8907\u6570\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u571f\u5730\u306e\u5168\u90e8\u4e8b\u9805\u8a3c\u660e\u66f8\u3082\u8907\u6570\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
<\/div>\n\n\n\n

4\uff09\u58f2\u8cb7\u5951\u7d04\u66f8<\/p>\n\n\n\n

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\u3000(1)\u5951\u7d04\u5e74\u6708\u65e5\u8a18\u8f09\u30da\u30fc\u30b8
\u3000(2)\u58f2\u4e3b\u304a\u3088\u3073\u8cb7\u4e3b\u306e\u7f72\u540d\u637a\u5370\u30da\u30fc\u30b8
\u3000(3)\u58f2\u8cb7\u91d1\u984d\u8a18\u8f09\u30da\u30fc\u30b8
\u3000(4)\u53ce\u5165\u5370\u7d19\u8cbc\u4ed8\u304a\u3088\u3073\u6d88\u5370\u30da\u30fc\u30b8<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
<\/div>\n\n\n\n

5\uff09\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u30fb\u8ffd\u52a0\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8<\/p>\n\n\n\n

\u30fb\u4ee5\u4e0b4\u70b9\u306e\u8a18\u8f09\u30da\u30fc\u30b8\u3092\u3054\u63d0\u51fa\u304f\u3060\u3055\u3044<\/p>\n\n\n\n

\u3000(1)\u5951\u7d04\u5e74\u6708\u65e5\u8a18\u8f09\u30da\u30fc\u30b8
\u3000(2)\u65bd\u5de5\u4e3b\u304a\u3088\u3073\u767a\u6ce8\u4e3b\u306e\u7f72\u540d\u637a\u5370\u30da\u30fc\u30b8
\u3000(3)\u8acb\u8ca0\u91d1\u984d\u8a18\u8f09\u30da\u30fc\u30b8
\u3000(4)\u53ce\u5165\u5370\u7d19\u8cbc\u4ed8\u304a\u3088\u3073\u6d88\u5370\u30da\u30fc\u30b8<\/p>\n\n\n\n

\u203b\u5916\u69cb\u5de5\u4e8b\u306e\u5834\u5408\u3001\u672c\u5de5\u4e8b\u3068\u540c\u3058\u65bd\u5de5\u4f1a\u793e\u3067\u306e\u8ffd\u52a0\u5de5\u4e8b\u306e\u307f\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
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6\uff09\u7d66\u4ed8\u91d1\u30fb\u88dc\u52a9\u91d1\u30fb\u652f\u63f4\u91d1\u306a\u3069\u306e\u632f\u8fbc\u91d1\u984d\u8cc7\u6599<\/p>\n\n\n\n

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\u30fb\u3054\u672c\u4eba\u3055\u307e\u304c\u53d7\u7d66\u3057\u3066\u304a\u3089\u305a\u3001\u5171\u6709\u8005\u3055\u307e\u306e\u307f\u53d7\u7d66\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u4f4f\u5b85\u53d6\u5f97\u306b\u95a2\u3057\u3066\u306e\u88dc\u52a9\u91d1\u7b49\u306f\u3001\u4f4f\u5b85\u306e\u53d6\u5f97\u4fa1\u683c\u304b\u3089\u63a7\u9664\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059
\u30fb\u5171\u6709\u8005\u3055\u307e\u306e\u53d7\u7d66\u5206\u3082\u66f8\u985e\u63d0\u51fa\u3092\u304a\u9858\u3044\u3057\u307e\u3059
\u30fb\u4eca\u5f8c\u53d7\u7d66\u3059\u308b\u4e88\u5b9a\u306e\u5834\u5408\u306f\u3001\u4e88\u5b9a\u984d\u306e\u30e1\u30e2\u66f8\u304d\u3092\u3054\u63d0\u51fa\u304a\u9858\u3044\u3057\u307e\u3059<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
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7\uff09\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u63a7\u3048<\/p>\n\n\n\n

\u30fb\u4f4f\u5b85\u53d6\u5f97\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3054\u63d0\u51fa\u304f\u3060\u3055\u3044<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
<\/div>\n\n\n\n

8\uff09\u305d\u306e\u4ed6<\/p>\n\n\n\n

<\/div>\n\n\n\n

(a)\u8a8d\u5b9a\u4f4f\u5b85\u306e\u5834\u5408\u306f\u4e0b\u8a18\u66f8\u985e\u3082\u8ffd\u52a0\u3067\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059<\/strong><\/p>\n\n\n\n

\u25bc\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u53c8\u306f\u4f4e\u70ad\u7d20\u5efa\u7bc9\u7269\u306e\u5834\u5408<\/p>\n\n\n\n

\u4e0b\u8a18\u306e2\u70b9\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059<\/p>\n\n\n\n

\u30fb\u9577\u671f\u512a\u826f\u4f4f\u5b85\u5efa\u7bc9\u8a08\u753b\uff08\u53c8\u306f\u4f4e\u70ad\u7d20\u5efa\u7bc9\u7269\u65b0\u7bc9\u7b49\u8a08\u753b\uff09\u306e\u8a8d\u5b9a\u901a\u77e5\u66f8<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u30fb\u4f4f\u5b85\u7528\u5bb6\u5c4b\u8a3c\u660e\u66f8<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
<\/div>\n\n\n\n

\u25bcZEH\u6c34\u6e96\u7701\u30a8\u30cd\u4f4f\u5b85\u307e\u305f\u306f\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85\u306e\u5bfe\u8c61\u306e\u5834\u5408<\/p>\n\n\n\n

\u4e0b\u8a182\u70b9\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059<\/p>\n\n\n\n

\u30fb\u767b\u9332\u4f4f\u5b85\u6027\u80fd\u8a55\u4fa1\u6a5f\u95a2\u306e\u5efa\u8a2d\u4f4f\u5b85\u6027\u80fd\u8a55\u4fa1\u66f8<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u30fb\u4f4f\u5b85\u7701\u30a8\u30cd\u30eb\u30ae\u30fc\u6027\u80fd\u8a3c\u660e\u66f8<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

(b)\u5897\u6539\u7bc9(\u30ea\u30d5\u30a9\u30fc\u30e0)\u306e\u5834\u5408\u306f\u4e0b\u8a183\u70b9\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059<\/strong><\/p>\n\n\n\n

\u30fb\u5897\u6539\u7bc9\u7b49\u5de5\u4e8b\u8a3c\u660e\u66f8<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
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\u30fb\u5efa\u7bc9\u78ba\u8a8d\u6e08\u8a3c<\/p>\n\n\n\n

\u30fb\u691c\u67fb\u6e08\u8a3c<\/p>\n\n\n\n

\u203b\u300c\u5897\u6539\u7bc9\u7b49\u5de5\u4e8b\u8a3c\u660e\u66f8\u300d\u304c\u306a\u3044\u3068\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3054\u3056\u3044\u307e\u3059
\u203b\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u3001\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b\u3001\u591a\u4e16\u5e2f\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u306b\u304b\u304b\u308f\u308b\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u5225\u9014\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044
\u203b\u300c\u707d\u5bb3\u306b\u3088\u308a\u30de\u30a4\u30db\u30fc\u30e0\u304c\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u3082\u5225\u9014\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/p>\n\n\n\n

<\/div>\n\n\n\n

(c)\u4e2d\u53e4\u7269\u4ef6(\u767b\u8a18\u7c3f\u4e0a\u306e\u5efa\u7bc9\u65e5\u4ed8\u304c\u662d\u548c56\u5e7412\u670831\u65e5\u4ee5\u524d)\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u4e0b\u8a183\u70b9\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059<\/strong><\/p>\n\n\n\n

\u30fb\u8010\u9707\u57fa\u6e96\u9069\u5408\u8a3c\u660e\u66f8
\u30fb\u4f4f\u5b85\u6027\u80fd\u8a55\u4fa1\u66f8
\u30fb\u7455\u75b5\u4fdd\u967a\u306e\u4ed8\u4fdd\u8a3c\u660e\u66f8<\/p>\n\n\n\n

<\/div>\n\n\n\n

(d)\u4e00\u822c\u4f4f\u5b85\u3067\u3001\u767b\u8a18\u7c3f\u8b04\u672c\u306b\u8a18\u8f09\u306e\u5efa\u7bc9\u65e5\u304c2024\u5e747\u67081\u65e5\u4ee5\u964d\u306e\u5834\u5408\u306f\u4e0b\u8a18\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059<\/strong><\/p>\n\n\n\n

\u30fb2023\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u78ba\u8a8d\u6e08\u8a3c\u53c8\u306f\u691c\u67fb\u6e08\u8a3c\u306e\u5199\u3057<\/p>\n\n\n\n

<\/div>\n\n\n\n

3.\u6599\u91d1<\/h3>\n\n\n\n

11,000\u5186(\u7a0e\u8fbc\u307f)<\/p>\n\n\n\n

\u203b\u8a8d\u5b9a\u4f4f\u5b85\u65b0\u7bc9\u7b49\u7279\u5225\u7a0e\u984d\u63a7\u9664\u3001\u4f4f\u5b85\u8010\u9707\u6539\u4fee\u7279\u5225\u63a7\u9664\u3001\u4f4f\u5b85\u7279\u5b9a\u6539\u4fee\u7279\u5225\u7a0e\u984d\u63a7\u9664\u3001\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306f\u521d\u5e74\u5ea622,000\u5186\uff08\u6b21\u5e74\u5ea611,000\u5186\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

<\/div>\n\n\n\n

4.\u63d0\u51fa\u65b9\u6cd5<\/h3>\n\n\n\n

1\uff09\u5f0a\u793e\u304b\u3089\u5fc5\u8981\u66f8\u985e\u4e00\u89a7\u3068\u8336\u8272\u306e\u5c02\u7528\u5c01\u7b52\u3092\u304a\u9001\u308a\u3057\u307e\u3059\u3002
2\uff09\u5fc5\u8981\u306a\u66f8\u985e\u3092\u5c02\u7528\u5c01\u7b52\u306b\u5165\u308c\u3066\u30dd\u30b9\u30c8\u3078\u3054\u6295\u51fd\u304f\u3060\u3055\u3044\u3002
3\uff09\u8ffd\u52a0\u306e\u66f8\u985e\u306f\u968f\u6642\u3001\u8336\u8272\u306e\u5c02\u7528\u5c01\u7b52\u306b\u3066\u3054\u63d0\u51fa\u304f\u3060\u3055\u3044\u3002\u5c02\u7528\u5c01\u7b52\u304c\u4e0d\u8db3\u3057\u305f\u5834\u5408\u306f\u30ab\u30b9\u30bf\u30de\u30fc\u30bb\u30f3\u30bf\u30fc\uff08\u5e73\u65e59\u6642-17\u6642\u3000050-3649-6287\uff09\u3078\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002
4\uff09\u672c\u4ef6\u306b\u95a2\u3057\u3066\u306e\u8a73\u7d30\u306f\u3001\u30ab\u30b9\u30bf\u30de\u30fc\u30bb\u30f3\u30bf\u30fc\u304b\u3089\u5c02\u7528\u30a2\u30d7\u30ea\u306e\u300c\u30c8\u30fc\u30af\u300d\u30fbSMS\u30fb\u96fb\u8a71\u306a\u3069\u3067\u3054\u9023\u7d61\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

<\/div>\n\n\n\n
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\n
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5.\u3088\u304f\u3042\u308b\u8cea\u554f<\/h3>\n\n\n\n

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A.\u539f\u5247\u3001F&M\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u521d\u5e74\u5ea6\u3092\u9069\u7528\u3057\u3066\u304a\u3089\u305a\u3001\u307e\u305f\u78ba\u5b9a\u7533\u544a\u81ea\u4f53\u3082\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u307f\u627f\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n

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A.\u53e3\u982d\u3067\u3054\u56de\u7b54\u3044\u305f\u3060\u3044\u305f\u60c5\u5831\u3067\u306f\u5bfe\u5fdc\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u5fc5\u305a\u66f8\u985e\u3092\u3054\u6e96\u5099\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

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1.\u5fc5\u8981\u66f8\u985e<\/h3>\n\n\n\n

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\"\"<\/figure>\n\n\n\n
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2.\u6599\u91d1<\/h3>\n\n\n\n

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3.\u63d0\u51fa\u65b9\u6cd5<\/h3>\n\n\n\n

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