{"id":29367,"date":"2015-10-14T16:10:36","date_gmt":"2015-10-14T07:10:36","guid":{"rendered":"https:\/\/www.joicfp.or.jp\/jpn\/?page_id=29367"},"modified":"2025-12-11T09:19:14","modified_gmt":"2025-12-11T00:19:14","slug":"tax_incentive","status":"publish","type":"page","link":"https:\/\/www.joicfp.or.jp\/jpn\/donate\/donation\/tax_incentive\/","title":{"rendered":"\u5bc4\u9644\u91d1\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e"},"content":{"rendered":"

\u25ef \u7a0e\u5236\u306f\u3001\u6bce\u5e74\u306e\u3088\u3046\u306b\u6539\u6b63\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u6700\u65b0\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u7ba1\u306e\u7a0e\u52d9\u7f72\u3084\u7a0e\u7406\u58eb\u306b\u304a\u5c0b\u306d\u306b\u306a\u308b\u304b\u3001
\n\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u3054\u78ba\u8a8d\u306e\u307b\u3069\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002
\n\u307e\u305f\u3001\u5185\u95a3\u5e9c\u304c\u958b\u8a2d\u3057\u3066\u3044\u308b\u300c\u516c\u76ca\u6cd5\u4ebainformation\u300d\u5185\u306e\u516c\u76ca\u6cd5\u4eba\u7a0e\u5236\u306e\u89e3\u8aac\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/strong>
\n\uff08\u5f53\u30b5\u30a4\u30c8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u306f\u3001\u5fc5\u305a\u3057\u3082\u6700\u65b0\u306e\u3082\u306e\u3067\u306a\u3044\u53ef\u80fd\u6027\u3082\u3054\u3056\u3044\u307e\u3059\u3002\uff09
\n\u3000
\n\u56fd\u7a0e\u5e81\u30b5\u30a4\u30c8\uff08\u5916\u90e8\u30ea\u30f3\u30af\uff09<\/a>
\n\u300c\u516c\u76ca\u6cd5\u4eba information\u300d \u516c\u76ca\u6cd5\u4eba\u3092\u3081\u3050\u308b\u5bc4\u9644\u7a0e\u5236\u3068\u6cd5\u4eba\u8ab2\u7a0e (\u5916\u90e8\u30ea\u30f3\u30af)<\/a><\/p><\/blockquote>\n

\u500b\u4eba\u306e\u5834\u5408<\/a>\u3000\u56e3\u4f53\u306e\u5834\u5408<\/a>
\n\u3000
\n\u2192\u56fd\u969b\u5354\u529b\u304a\u3088\u3073\u56fd\u5185\u88ab\u707d\u5730\u652f\u63f4\u3078\u306e\u5bc4\u9644\u91d1\u3068\u56fd\u969b\u5354\u529b\u3078\u306e\u652f\u63f4\u7269\u8cc7\u5bc4\u9644\u306b\u95a2\u3059\u308b\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u53d6\u6271\u3044<\/a>
\n\u3000<\/p>\n

\u30b8\u30e7\u30a4\u30bb\u30d5\u3078\u306e\u5bc4\u9644\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u4eba\u306e\u5834\u5408\u306f\u6240\u5f97\u7a0e\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u6cd5\u4eba\u7a0e\u306e\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002
\n\u6771\u4eac\u90fd\u5185\u306b\u304a\u4f4f\u307e\u3044\u306e\u65b9\u306f\u3001\u5225\u9014\u3001\u500b\u4eba\u90fd\u6c11\u7a0e\u306e\u5bc4\u9644\u91d1\u7a0e\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059<\/strong><\/p>\n

\u3000<\/p>\n

\u3010\u500b\u4eba\u306e\u5834\u5408\u3011<\/h3>\n

\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u306e\u512a\u9047\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001
\n\u4e0b\u8a18\u306e\u3069\u3061\u3089\u304b\u6709\u5229\u306a\u65b9\u6cd5\u3092\u9078\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/h4>\n
\u300c\u7a0e\u984d\u63a7\u9664\u300d\uff08\u5bc4\u9644\u91d1\u7279\u5225\u63a7\u9664\uff09<\/a>\u3000\u300c\u6240\u5f97\u63a7\u9664\u300d\uff08\u5bc4\u9644\u91d1\u63a7\u9664\uff09<\/a><\/div>\n
\n\u3000
\n\u203b\u591a\u304f\u306e\u5834\u5408\u306f\u300c\u7a0e\u984d\u63a7\u9664\u300d\u3092\u9078\u629e\u3059\u308b\u65b9\u304c\u6e1b\u7a0e\u52b9\u679c\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059<\/strong>
\n\u9ad8\u6240\u5f97\u306e\u65b9\u306f\u6240\u5f97\u7a0e\u7387\u306b\u3088\u308a\u3001\u300c\u6240\u5f97\u63a7\u9664\u300d\u306e\u65b9\u304c\u7a0e\u306e\u8efd\u6e1b\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/em>\n<\/div>\n
\u307e\u305f\u3001\u6771\u4eac\u90fd\u5185\u306b\u304a\u4f4f\u307e\u3044\u306e\u65b9\u306f\u8ffd\u52a0\u3057\u3066\u3001\u500b\u4eba\u90fd\u6c11\u7a0e\u306e\u5bc4\u9644\u91d1\u7a0e\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002
\n\uff08\u90fd\u9053\u5e9c\u770c\u53c8\u306f\u5e02\u533a\u753a\u6751\u306e\u6761\u4f8b\u306b\u3088\u308a\u5b9a\u3081\u304c\u3042\u308b\u5834\u5408\u3001\u5bc4\u9644\u984d\u306b\u5fdc\u3058\u3066\u500b\u4eba\u4f4f\u6c11\u7a0e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002
\n\u30b8\u30e7\u30a4\u30bb\u30d5\u3078\u306e\u5bc4\u9644\u304c\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u304a\u4f4f\u307e\u3044\u306e\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u3001\u307e\u305f\u306f\u3001
\n\u5404\u5e02\u533a\u753a\u6751\u306e\u5fb4\u7a0e\u7a93\u53e3\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\uff09<\/h5>\n
\u500b\u4eba\u90fd\u6c11\u7a0e\u306e\u5bc4\u9644\u91d1\u7a0e\u984d\u63a7\u9664<\/a><\/div>\n

\u3000<\/p>\n

\n

\u7a0e\u984d\u63a7\u9664\uff08\u5bc4\u9644\u91d1\u7279\u5225\u63a7\u9664\uff09<\/h3>\n

\u4f8b\uff1a\u300c\u7a0e\u984d\u63a7\u9664\u300d\u306e\u8a08\u7b97\u5f0f<\/strong>
\n

\"\"

\u4f8b\uff1a\u300c\u7a0e\u984d\u63a7\u9664\u300d\u306e\u8a08\u7b97\u5f0f<\/p><\/div><\/p>\n

\uff08\u305d\u306e\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u5bfe\u8c61\u5bc4\u9644\u91d1\u306e\u5408\u8a08\u984d\uff0d2,000\u5186\uff09\u00d740\uff05
\n\uff1d\u300c\u7a0e\u984d\u63a7\u9664\u300d\u5bfe\u8c61\u984d\uff08100\u5186\u672a\u6e80\u306e\u7aef\u6570\u5207\u308a\u6368\u3066\uff09<\/h4>\n
    \n
  • \u203b \u7a0e\u984d\u63a7\u9664\u5bfe\u8c61\u984d\u306f\u3001
    \n\u5bc4\u9644\u8005\u306e\u6240\u5f97\u7a0e\u984d\u306e25\uff05\u3092\u9650\u5ea6\u3068\u3057\u307e\u3059\u3002<\/strong><\/li>\n
  • \n
    \n
    \u7533\u544a\u6642\u671f<\/dt>\n
    \n

    \u78ba\u5b9a\u7533\u544a\u306e\u969b<\/strong>\uff082\u670816\u65e5\uff5e3\u670815\u65e5\uff09\u306b\u3001\u30b8\u30e7\u30a4\u30bb\u30d5\u3088\u308a\u767a\u884c\u3055\u308c\u308b\u300c\u9818\u53ce\u8a3c\u300d\u304a\u3088\u3073\u300c\u7a0e\u984d\u63a7\u9664\u306b\u4fc2\u308b\u8a3c\u660e\u66f8\u300d\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002\uff08\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff09<\/em>\n<\/p><\/blockquote>\n<\/dd>\n<\/dl>\n<\/li>\n<\/ul>\n

    \u3000<\/p>\n

    \n

    \u3000<\/p>\n

    \u300c\u6240\u5f97\u63a7\u9664\u300d\uff08\u5bc4\u9644\u91d1\u63a7\u9664\uff09<\/h3>\n

    \u300c(A)\u305d\u306e\u5e74\u306b\u652f\u51fa\u3057\u305f\u7279\u5b9a\u5bc4\u9644\u91d1\u306e\u984d\u306e\u5408\u8a08\u984d\u300d
    \n\u307e\u305f\u306f \u300c(B)\u305d\u306e\u5e74\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u306e40\uff05\u76f8\u5f53\u984d\u300d<\/strong>
    \n\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u91d1\u984d\uff0d2,000\u5186
    \n\uff1d\u300c\u6240\u5f97\uff08\u5bc4\u9644\u91d1\uff09\u63a7\u9664\u984d\u300d\uff08\u5e74\u9593\u306e\u7dcf\u6240\u5f97\u3088\u308a\u63a7\u9664\u3067\u304d\u308b\u984d\uff09<\/h4>\n
      \n
    • \u3000<\/li>\n
    • \n
      \n
      \u7533\u544a\u6642\u671f<\/dt>\n
      \n

      \u78ba\u5b9a\u7533\u544a\u306e\u969b<\/strong>\uff082\u670816\u65e5\uff5e3\u670815\u65e5\uff09\u306b\u3001\u30b8\u30e7\u30a4\u30bb\u30d5\u3088\u308a\u767a\u884c\u3055\u308c\u308b\u300c\u9818\u53ce\u8a3c\u300d\u304a\u3088\u3073\u300c\u7a0e\u984d\u63a7\u9664\u306b\u4fc2\u308b\u8a3c\u660e\u66f8\u300d\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002\uff08\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff09<\/em>\n<\/p><\/blockquote>\n<\/dd>\n<\/dl>\n<\/li>\n<\/ul>\n

      \u3000<\/p>\n

      \n\u3000<\/p>\n

      \u500b\u4eba\u90fd\u6c11\u7a0e\u306e\u5bc4\u9644\u91d1\u7a0e\u984d\u63a7\u9664<\/h3>\n

      \uff08\u305d\u306e\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u5bfe\u8c61\u5bc4\u9644\u91d1\u306e\u5408\u8a08\u984d\uff0d2,000\u5186\uff09\u00d7 4\uff05
      \n\uff1d\u5bc4\u9644\u91d1\u63a7\u9664\u984d\uff08\u5e74\u9593\u306e\u7dcf\u6240\u5f97\u3088\u308a\u63a7\u9664\u3067\u304d\u308b\u984d\uff09<\/h4>\n
        \n
      • \u203b \u5bc4\u9644\u91d1\u7a0e\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u4e0a\u9650\u984d\u306f\u3001\u90fd\u9053\u5e9c\u770c\u30fb\u533a\u5e02\u753a\u6751\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u7b49\u3068\u4f75\u305b\u3066\u3001\u7dcf\u6240\u5f97\u984d\u306e30%\u3092\u9650\u5ea6\u3068\u3057\u307e\u3059\u3002<\/strong><\/li>\n
      • \n
        \n
        \u7533\u544a\u6642\u671f<\/dt>\n
        \n

        \u78ba\u5b9a\u7533\u544a\u306e\u969b<\/strong>\uff082\u670816\u65e5\uff5e3\u670815\u65e5\uff09\u306b\u3001\u30b8\u30e7\u30a4\u30bb\u30d5\u3088\u308a\u767a\u884c\u3055\u308c\u308b\u300c\u9818\u53ce\u8a3c\u300d\u304a\u3088\u3073\u300c\u7a0e\u984d\u63a7\u9664\u306b\u4fc2\u308b\u8a3c\u660e\u66f8\u300d\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002\uff08\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff09<\/em>\n<\/p><\/blockquote>\n<\/dd>\n<\/dl>\n<\/li>\n<\/ul>\n

        \u3000<\/p>\n

        \n

        \u3000<\/p>\n

        \u6cd5\u4eba\u306e\u5834\u5408<\/h3>\n

        \u30b8\u30e7\u30a4\u30bb\u30d5\u306f\u5e73\u621023\u5e749\u67081\u65e5\u306b\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u306b\u79fb\u884c\u3057\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u65e7\u8ca1\u56e3\u6cd5\u4eba\u306e\u671f\u9593\u306b\u6709\u3057\u3066\u3044\u305f\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u306e\u8cc7\u683c\u304c\u7d99\u7d9a\u3057\u3066\u4ed8\u4e0e\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u306e\u8cc7\u683c\u306b\u57fa\u3065\u304d\u3001\u30b8\u30e7\u30a4\u30bb\u30d5\u306e\u56fd\u969b\u5354\u529b\u53ca\u3073\u56fd\u5185\u306e\u88ab\u707d\u5730\u652f\u63f4\u3078\u306e\u5bc4\u9644\u91d1\u306f\u7a0e\u5236\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u304c\u3067\u304d\u307e\u3059\u3002
        \n\u5e73\u621024\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u3001\u4e00\u822c\u306e\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u304c\u3001\u6539\u6b63\u524d\u306e1\/2 \u306b\u7e2e\u6e1b\u3055\u308c\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u62e1\u5145\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

        \uff11\uff09\u7a0e\u5236\u4e0a\u306e\u5bc4\u9644\u91d1\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h4>\n

        \u6b21\u306b\u63b2\u3052\u308b\u30a2\u3068\u30a4\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u306e2\u5206\u306e\uff11\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/p>\n

          \n
        • \u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u6642\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u309212\u3067\u9664\u3057\u3001\u3053\u308c\u306b\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306e1000\u5206\u306e3.75\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/li>\n
        • \u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e100\u5206\u306e6.25\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/li>\n<\/ul>\n

          <\/span><\/p>\n

          \uff12\uff09\u8a08\u7b97\u5f0f\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/h4>\n

          \uff08\u8cc7\u672c\u57fa\u6e96\u984d\uff0b\u6240\u5f97\u57fa\u6e96\u984d\uff09\u00d7 1\/2 = \u5bc4\u9644\u91d1\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d
          \n\u8cc7\u672c\u57fa\u6e96\u984d \uff1d \u8cc7\u672c\u91d1\u7b49\u306e\u984d \u00d7 \u5f53\u671f\u306e\u6708\u6570\/12\u30ab\u6708 \u00d7 3.75\/1,000
          \n\u6240\u5f97\u57fa\u6e96\u984d \uff1d \u6240\u5f97\u306e\u91d1\u984d \u00d7 6.25\/100<\/p>\n

          \u8a73\u7d30\u306b\u95a2\u3057\u3066\u306f\u3001\u6240\u7ba1\u306e\u7a0e\u52d9\u7f72\u3084\u7a0e\u7406\u58eb\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p><\/blockquote>\n

          \u3000<\/p>\n

          \n

          \u3000<\/p>\n

          \u56fd\u969b\u5354\u529b\u304a\u3088\u3073\u56fd\u5185\u88ab\u707d\u5730\u652f\u63f4\u3078\u306e\u5bc4\u9644\u91d1\u3068
          \n\u56fd\u969b\u5354\u529b\u3078\u306e\u652f\u63f4\u7269\u8cc7\u5bc4\u9644\u306b\u95a2\u3059\u308b\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u53d6\u6271\u3044<\/h3>\n\n\n\n\n\n
          \u652f\u6255\u3044\u5148\u306e\u533a\u5206 <\/td>\n\u56fd\u969b\u5354\u529b\u304a\u3088\u3073\u56fd\u5185\u88ab\u707d\u5730\u652f\u63f4\u3078\u306e\u5bc4\u9644\u91d1 <\/td>\n\u56fd\u969b\u5354\u529b\u3078\u306e\u652f\u63f4\u7269\u8cc7\u7b49 <\/td>\n<\/tr>\n
          \u500b\u4eba\u306e\u53d6\u6271\u3044
          \uff08\u6240\u5f97\u7a0e\uff09 <\/td>\n          		\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002 <\/td>\n\u652f\u63f4\u7269\u8cc7\u306e\u6d77\u5916\u8f38\u9001\u8cbb\u5bc4\u9644\u91d1\u306f\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002 <\/td>\n<\/tr>\n
          \u500b\u4eba\u306e\u53d6\u6271\u3044
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          \u6cd5\u4eba\u306e\u53d6\u6271\u3044
          \uff08\u6cd5\u4eba\u7a0e\uff09 <\/td>\n          		\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<\/td>\n\u652f\u63f4\u7269\u8cc7\uff08\u65b0\u54c1\u73fe\u7269\u5bc4\u9644\uff09\u306e\u8ab2\u7a0e\u8a55\u4fa1\u984d\u53ca\u3073\u652f\u63f4\u7269\u8cc7\u306e\u8f38\u9001\u8cbb\u7b49\u304c\u3001\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u3068\u306a\u308a\u307e\u3059\u3002 <\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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