{"id":144,"date":"2024-02-02T10:00:00","date_gmt":"2024-02-02T01:00:00","guid":{"rendered":"https:\/\/www.grandy.jp\/article\/wp\/?p=144"},"modified":"2026-04-13T10:00:00","modified_gmt":"2026-04-13T01:00:00","slug":"mortgage_deduction_tax_return","status":"publish","type":"post","link":"https:\/\/www.grandy.jp\/article\/topics\/mortgage_deduction_tax_return\/","title":{"rendered":"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u9808\uff01\u65b9\u6cd5\u3068\u5fc5\u8981\u66f8\u985e\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u4f4f\u5b85\u300d\u306f\u4e00\u751f\u306e\u4e2d\u3067\u5927\u304d\u306a\u8cb7\u3044\u7269\u306e1\u3064\u3067\u3059\u3002\u652f\u6255\u3046\u91d1\u984d\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u300c\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u306f\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u307f\u305f\u3044\u300d\u3068\u8003\u3048\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3057\u3066\u7269\u4ef6\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u3053\u3068\u3092\u8a73\u3057\u304f\u628a\u63e1\u3057\u3001\u3067\u304d\u308b\u9650\u308a\u91d1\u92ad\u7684\u306a\u8ca0\u62c5\u3092\u6e1b\u3089\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>2022\u5e74\u306b\u3001\u65e5\u672c\u306e\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u3067\u3042\u308b\u7a0e\u6cd5\u304c\u6539\u6b63\u3055\u308c\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u63a7\u9664\u6761\u4ef6\u3084\u91d1\u984d\u304c\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u73fe\u5728\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u671f\u9650\u306f2030\u5e7412\u670831\u65e5\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u30012022\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u4f4f\u5b85\u3092\u8cfc\u5165\u3055\u308c\u305f\u65b9\u30fb\u3053\u308c\u304b\u3089\u4f4f\u5b85\u306e\u8cfc\u5165\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6700\u65b0\u60c5\u5831\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u63a7\u9664\u984d\u306e\u8a08\u7b97\u3084\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3001\u66f8\u985e\u4f5c\u6210\u306e\u65b9\u6cd5\u3082\u4f75\u305b\u3066\u78ba\u8a8d\u3057\u3001\u6e1b\u7a0e\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"indexPart anchorLink\">\n<p class=\"indexPart__heading\">\u76ee\u6b21<\/p>\n<ol class=\"indexPart__list\">\n<li><a href=\"#section1\">\u305d\u3082\u305d\u3082\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306f\uff1f<\/a>\n<ol>\n<li><a href=\"#section1-1\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u6761\u4ef6\u306f\uff1f<\/a><\/li>\n<li><a href=\"#section1-2\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\uff1f<\/a><\/li>\n<\/ol>\n<\/li>\n<li><a href=\"#section2\">\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3084\u5fc5\u8981\u66f8\u985e<\/a>\n<ol>\n<li><a href=\"#section2-1\">\u4e3b\u306a\u65b9\u6cd5\u306f3\u3064<\/a><\/li>\n<li><a href=\"#section2-2\">\u5fc5\u8981\u66f8\u985e\u306e\u4e00\u89a7<\/a><\/li>\n<li><a href=\"#section2-3\">\u63d0\u51fa\u307e\u3067\u306e\u6d41\u308c<\/a><\/li>\n<\/ol>\n<\/li>\n<li><a href=\"#section3\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u6642\u306e\u6ce8\u610f\u70b9<\/a>\n<ol>\n<li><a href=\"#section3-1\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593<\/a><\/li>\n<li><a href=\"#section3-2\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3068\u306e\u4f75\u7528<\/a><\/li>\n<\/ol>\n<\/li>\n<li><a href=\"#section4\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e2\u5e74\u76ee\u4ee5\u964d\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<\/a>\n<ol>\n<li><a href=\"#section4-1\">\u5fc5\u8981\u306a\u66f8\u985e<\/a><\/li>\n<li><a href=\"#section4-2\">\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/a><\/li>\n<\/ol>\n<\/li>\n<li><a href=\"#section5\">\u7269\u4ef6\u8cfc\u5165\u306f\u30b0\u30e9\u30f3\u30c7\u30a3\u30cf\u30a6\u30b9\u3067<\/a><\/li>\n<\/ol>\n<p><a href=\"#point\" class=\"indexPart__link\">\u307e\u3068\u3081<\/a><\/p>\n<\/p><\/div>\n<h2 id=\"section1\">1.\u305d\u3082\u305d\u3082\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306f\u3001<span class=\"red bold\">\u6b63\u5f0f\u540d\u79f0\u3092\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u300d\u3068\u3044\u3044\u3001\u591a\u304f\u306e\u56fd\u6c11\u304c\u4f4f\u5b85\u3092\u6240\u6709\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u56fd\u304c\u8a2d\u3051\u305f\u6e1b\u7a0e\u5236\u5ea6<\/span>\u3067\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3057\u305f\u30de\u30a4\u30db\u30fc\u30e0\u306e\u65b0\u7bc9\u30fb\u53d6\u5f97\u307e\u305f\u306f\u5897\u6539\u7bc9\u306a\u3069\u306b\u304a\u3044\u3066\u3001\u300c\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u300d\u3068\u3044\u3046\u5f62\u3067\u91d1\u92ad\u7684\u306a\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p class=\"-textRight iconWrap -spInitial\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1212.htm\" rel=\"noopener noreferrer\" target=\"_blank\">\u56fd\u7a0e\u5e81\u300cNo.1212\u2003\u4e00\u822c\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\u300d<\/a><\/p>\n<p>\u5236\u5ea6\u306e\u5bfe\u8c61\u306f\u65b0\u7bc9\u4f4f\u5b85\u3060\u3051\u306b\u9650\u3089\u305a\u3001\u5efa\u58f2\u7269\u4ef6\u3084\u4e2d\u53e4\u4f4f\u5b85\u306e\u8cfc\u5165\u30fb\u65e2\u5b58\u4f4f\u5b85\u306e\u5897\u6539\u7bc9\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u65b0\u7bc9\u4f4f\u5b85\u4ee5\u5916\u306e\u5834\u5408\u306f\u8010\u9707\u6027\u80fd\u3084\u6539\u4fee\u306e\u898f\u6a21\u306a\u3069\u306e\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p class=\"-textRight iconWrap -spInitial\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1216.htm\" rel=\"noopener noreferrer\" target=\"_blank\">\u56fd\u7a0e\u5e81\u300cNo.1216\u2003\u5897\u6539\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\u300d<\/a><\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u304d\u4e0a\u3052\u3084\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u7279\u4f8b\u306a\u3069\u3001\u56fd\u5185\u306e\u7d4c\u6e08\u72b6\u6cc1\u306b\u4f75\u305b\u3066\u5ea6\u3005\u6539\u6b63\u3084\u4e0a\u4e57\u305b\u63aa\u7f6e\u306a\u3069\u304c\u884c\u308f\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u76f4\u8fd1\u3067\u306f2021\u5e74\u306b\u6539\u6b63\u304c\u6c7a\u307e\u308a\u3001<span class=\"bold\">2022\u5e741\u67081\u65e5\u304b\u3089\u6539\u6b63\u5f8c\u306e\u65b0\u305f\u306a\u5236\u5ea6\u304c\u9069\u7528<\/span>\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>2022\u5e74\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e3\u3064\u3067\u3059\u3002<\/p>\n<div>\n<ul>\n<li>\u63a7\u9664\u9069\u7528\u671f\u959313\u5e74\u9593<\/li>\n<li>\u6e1b\u7a0e\u73871\uff05\u21920.7\uff05\u306b\u6e1b\u5c11<\/li>\n<li>\u7bc9\u5e74\u6570\u3001\u6240\u5f97\u3001\u9762\u7a4d\u8981\u4ef6\u306e\u5f15\u304d\u4e0b\u3052<\/li>\n<\/ul><\/div>\n<p class=\"mb0\">\u6e1b\u7a0e\u7387\u306f\u30011\uff05\u304b\u30890.7\uff05\u306b\u6e1b\u5c11\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u671f\u9593\u306f13\u5e74\u306e\u307e\u307e\u7d99\u7d9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u52a0\u3048\u3066\u3001\u9069\u5fdc\u7bc4\u56f2\u3068\u306a\u308b\u4f4f\u5b85\u306e\u5e45\u3082\u5e83\u304c\u308a\u3001\u3088\u308a\u591a\u304f\u306e\u4eba\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306f2021\u5e74\u4ee5\u964d\u306b\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u6761\u4ef6\u3067\u3042\u308a\u30012021\u5e74\u3088\u308a\u524d\u306b\u4f4f\u5b85\u3092\u8cfc\u5165\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u9069\u7528\u6761\u4ef6\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p class=\"-textRight iconWrap -spInitial\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1212.htm\" rel=\"noopener noreferrer\" target=\"_blank\">\u56fd\u7a0e\u5e81\u300cNo.1212\u2003\u4e00\u822c\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408(\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664)\u300d<\/a><\/p>\n<h3 id=\"section1-1\">1-1.\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u6761\u4ef6\u306f\uff1f<\/h3>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u306f\u3001\u4e3b\u306b\u4e0b\u8a18\u306e5\u3064\u3067\u3059\u3002<\/p>\n<div class=\"containerBox\">\n<ol>\n<li>\u63a7\u9664\u3092\u53d7\u3051\u308b\u672c\u4eba\u304c\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u539f\u5247\u3001\u5e8a\u9762\u7a4d\u304c50\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u306e\u4f4f\u5b85\u3067\u3042\u308a\u3001\u5e8a\u9762\u7a4d\u306e2\u5206\u306e1\u4ee5\u4e0a\u3092\u81ea\u3089\u306e\u4f4f\u5c45\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u3053\u3068<br \/>\n                                \u203b2023\u5e74\u4ee5\u524d\u306b\u5efa\u7bc9\u304b\u3064\u3001\u8cfc\u5165\u3059\u308b\u4eba\u306e\u5408\u8a08\u6240\u5f97\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u307040m<sup>2<\/sup>\u3067\u3082\u53ef<\/li>\n<li>\u4e16\u5e2f\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>10\u5e74\u4ee5\u4e0a\u306e\u30ed\u30fc\u30f3\u5951\u7d04\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u307b\u304b\u306e\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<\/ol><\/div>\n<p class=\"-textRight iconWrap -spInitial\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1212.htm\" rel=\"noopener noreferrer\" target=\"_blank\">\u56fd\u7a0e\u5e81\u300cNo.1212\u2003\u4e00\u822c\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408(\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664)\u300d<\/a><\/p>\n<p><span class=\"red bold\">2022\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6240\u5f97\u306e\u5236\u9650\u304c2,000\u4e07\u5186\u4ee5\u4e0b\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/span>\u305f\u3060\u3057\u3001\u3053\u308c\u307e\u3067\u306b\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4eca\u56de\u306e\u5236\u5ea6\u5909\u66f4\u306b\u3088\u308b\u6761\u4ef6\u306e\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"section1-2\">1-2.\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\uff1f<\/h3>\n<p>\u57fa\u672c\u7684\u306b\u306f<span class=\"red bold\">\u5e74\u672b\u306e\u501f\u5165\u6b8b\u9ad8\u00d70.7\uff05<\/span>\u3068\u3044\u3046\u5f0f\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u306f\u501f\u5165\u9650\u5ea6\u984d\u3068\u3044\u3046\u6c7a\u307e\u308a\u304c\u3042\u308a\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3060\u91d1\u984d\u306e\u4e00\u90e8\u3057\u304b\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u8868\u3092\u4f7f\u3063\u3066\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u3001\u5b9f\u969b\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span class=\"bold\">\u65b0\u7bc9\u306e\u5834\u5408<\/span><\/p>\n<div>\n<table>\n<tr>\n<th><\/th>\n<th>2022\u5e741\u67081\u65e5\uff5e2023\u5e7412\u670831\u65e5\u306e\u9593\u306b\u5165\u5c45<\/th>\n<th>2024\u5e74\uff5e2025\u5e74\u306b\u5165\u5c45<\/th>\n<th>2026\u5e74\uff5e2030\u5e74\u306b\u5165\u5c45<\/th>\n<\/tr>\n<tr>\n<th>\u9577\u671f\u512a\u826f\u4f4f\u5b85\u30fb\u4f4e\u70ad\u7d20\u4f4f\u5b85<\/th>\n<td>5,000\u4e07\u5186<\/td>\n<td>4,500\u4e07\u5186<\/td>\n<td>4,500\u4e07\u5186<br \/>\u203b\u5b50\u80b2\u3066\u4e16\u5e2f\u30fb\u82e5\u8005\u592b\u5a66\u4e16\u5e2f\u306f5,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th>\uff3a\uff25\uff28\u6c34\u6e96\u7701\u30a8\u30cd\u4f4f\u5b85<\/th>\n<td>4,500\u4e07\u5186<\/td>\n<td>3,500\u4e07\u5186<\/td>\n<td>3,500\u4e07\u5186<br \/>\u203b\u5b50\u80b2\u3066\u4e16\u5e2f\u30fb\u82e5\u8005\u592b\u5a66\u4e16\u5e2f\u306f4,500\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th>\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85<\/th>\n<td>4,000\u4e07\u5186<\/td>\n<td>3,000\u4e07\u5186<\/td>\n<td>3,000\u4e07\u5186<br \/>\u203b\u5b50\u80b2\u3066\u4e16\u5e2f\u30fb\u82e5\u8005\u592b\u5a66\u4e16\u5e2f\u306f4,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th>\u4e0a\u8a18\u4ee5\u5916\u306e\u4f4f\u5b85<\/th>\n<td>3,000\u4e07\u5186<\/td>\n<td>0\u5186<br \/>\n                                        \u203b2023\u5e74\u307e\u3067\u306b\u5efa\u7bc9\u78ba\u8a8d\u304c\u3055\u308c\u305f\u5834\u5408\u306e\u307f2,000\u4e07\u5186<\/td>\n<td>0\u5186<br \/>\u203b\u7701\u30a8\u30cd\u57fa\u6e96\u306b\u9069\u5408\u3057\u306a\u3044\u4f4f\u5b85\u306f\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<\/table><\/div>\n<p class=\"-textRight\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/20211224taikou.pdf\" rel=\"nofollow\" target=\"_blank\">\u8ca1\u52d9\u7701\u300c\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300d<\/a>\uff08\u203b2026\u5e74\u4ee5\u964d\u306f\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u57fa\u3065\u304f\uff09<\/p>\n<p><span class=\"bold\">\u65e2\u5b58\u4f4f\u5b85\uff08\u4e2d\u53e4\u4f4f\u5b85\uff09\u306e\u5834\u5408<\/span><\/p>\n<div>\n<table>\n<tr>\n<th>\u9577\u671f\u512a\u826f\u4f4f\u5b85<\/th>\n<td colspan=\"4\" rowspan=\"4\" style=\"vertical-align: middle\">3,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th>\u4f4e\u70ad\u7d20\u4f4f\u5b85<\/th>\n<\/tr>\n<tr>\n<th>\uff3a\uff25\uff28\u6c34\u6e96\u7701\u30a8\u30cd\u4f4f\u5b85<\/th>\n<\/tr>\n<tr>\n<th>\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85<\/th>\n<\/tr>\n<tr>\n<th>\u4e0a\u8a18\u4ee5\u5916\u306e\u4f4f\u5b85 <\/th>\n<td>2,000\u4e07\u5186<\/td>\n<\/tr>\n<\/table><\/div>\n<p class=\"-textRight iconWrap -spInitial\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/20211224taikou.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">\u8ca1\u52d9\u7701\u300c\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300d<\/a><\/p>\n<p>\u4e2d\u53e4\u4f4f\u5b85\u306e\u63a7\u9664\u671f\u9593\u306f\u539f\u524710\u5e74\u9593\u3067\u3059\u304c\u3001\u7701\u30a8\u30cd\u57fa\u6e96\u9069\u5408\u4f4f\u5b85\u4ee5\u4e0a\u306e\u5834\u5408\u306f13\u5e74\u9593\u306b\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u65e2\u5b58\u4f4f\u5b85\u3088\u308a\u3082\u65b0\u7bc9\u4f4f\u5b85\u306e\u307b\u3046\u304c\u9650\u5ea6\u984d\u306f\u9ad8\u304f\u3001<span class=\"bold\">\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u300c\u8a8d\u5b9a\u4f4f\u5b85\u300d\u307b\u3069\u512a\u9047\u3055\u308c\u308b<\/span>\u4ed5\u7d44\u307f\u3067\u3059\u3002\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u306b\u5bfe\u3057\u3066\u3001\u300c\u5e74\u672b\u306e\u501f\u5165\u6b8b\u9ad8\u00d70.7\uff05\u300d\u306e\u984d\u304c\u63a7\u9664\u3055\u308c\u308b\u305f\u3081\u3001\u501f\u5165\u9650\u5ea6\u984d\u306f\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u540c\u30582022\u5e74\u306b4,500\u4e07\u5186\u306e\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3060\u3068\u3057\u3066\u3001\u4e0b\u8a18\u306e2\u3064\u306e\u30b1\u30fc\u30b9\u3067\u63a7\u9664\u984d\u3092\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div>\n<table class=\"center\">\n<tr>\n<th><\/th>\n<th>ZE\uff28\u6c34\u6e96\u7701\u30a8\u30cd\u4f4f\u5b85<\/th>\n<th>\u8a8d\u5b9a\u3067\u306f\u306a\u3044\u4f4f\u5b85<\/th>\n<\/tr>\n<tr>\n<th>\u30ed\u30fc\u30f3\u5951\u7d04\u91d1\u984d<\/th>\n<td>4,500\u4e07\u5186<\/td>\n<td>4,500\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u501f\u5165\u9650\u5ea6\u984d<\/th>\n<td>4,500\u4e07\u5186<\/td>\n<td>3,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<th>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u984d<\/th>\n<td>31\u4e075\u5343\u5186<br \/>\n                                        \uff084,500\u4e07\u5186\u00d70.7\uff05\uff09<\/td>\n<td>21\u4e07\u5186<br \/>\n                                        \uff083,000\u4e07\u5186\u00d70.7\uff05\uff09<\/td>\n<\/tr>\n<\/table><\/div>\n<p>\u540c\u3058\u30ed\u30fc\u30f3\u5951\u7d04\u91d1\u984d\u3067\u3082\u3001\u6700\u5927\u63a7\u9664\u984d\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u5426\u304b\u3067\u3001\u5e74\u959310\u4e07\u5186\u3082\u63a7\u9664\u91d1\u984d\u306b\u5dee\u304c\u751f\u307e\u308c\u307e\u3059\u3002<span class=\"red bold\">\u5bb6\u3092\u8cfc\u5165\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u3069\u306e\u3088\u3046\u306a\u5bb6\u3092\u5efa\u3066\u308b\u304b\u3067\u63a7\u9664\u984d\u304c\u5927\u304d\u304f\u5909\u52d5\u3059\u308b<\/span>\u305f\u3081\u3001\u5bb6\u3092\u65b0\u3057\u304f\u5efa\u3066\u305f\u308a\u3001\u8cfc\u5165\u3057\u305f\u308a\u3059\u308b\u969b\u306b\u306f\u304d\u3061\u3093\u3068\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2 id=\"section2\">2.\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3084\u5fc5\u8981\u66f8\u985e<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"\/article\/wp\/wp-content\/uploads\/2024\/02\/img_mortgage_deduction_tax_return2.jpg\" width=\"1280\" height=\"450\" class=\"-full\" alt=\"\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3084\u5fc5\u8981\u66f8\u985e\"><\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3067\u4f4f\u5c45\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u30011\u5e74\u76ee\u306b\u5fc5\u305a\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u3001\u6240\u5f97\u7a0e\u306e\u7533\u544a\u4ee5\u5916\u306b\u3001\u3059\u3067\u306b\u7d0d\u3081\u305f\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u306b\u3082\u884c\u3046\u624b\u7d9a\u304d\u3067\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u63a7\u9664\u3059\u308b\u5236\u5ea6\u3067\u3042\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3084\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3001\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"section2-1\">2-1.\u4e3b\u306a\u65b9\u6cd5\u306f3\u3064<\/h3>\n<p><span class=\"red bold\">\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u65b9\u6cd5\u306b\u306f\u3001\u4e3b\u306b\u300c\u90f5\u9001\u300d\u300ce-Tax\u300d\u300c\u7a0e\u52d9\u7f72\u3078\u306e\u6301\u3061\u8fbc\u307f\u300d\u306e3\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u5404\u7533\u8acb\u65b9\u6cd5\u3068\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><span class=\"bold\">\u25a0\u65b9\u6cd5\u2460\u300c\u90f5\u9001\u300d<\/span><\/p>\n<div class=\"containerBox\">\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u3084\u5fc5\u8981\u306a\u66f8\u985e\u3092\u3001\u7533\u8acb\u5148\uff08\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3042\u3066\uff09\u306b\u90f5\u4fbf\u3067\u9001\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p><span class=\"bold\">\u25cb\u30e1\u30ea\u30c3\u30c8<\/span><br \/>\n                                \u30fb<span class=\"red bold\">\u7a0e\u52d9\u7f72\u306b\u884c\u304f\u5fc5\u8981\u304c\u306a\u304f\u3001\u66f8\u985e\u3092\u7a93\u53e3\u3067\u6e21\u3059\u307e\u3067\u306e\u5f85\u3061\u6642\u9593\u3082\u306a\u3044\u305f\u3081\u3001\u6642\u9593\u3068\u624b\u9593\u3092\u7bc0\u7d04\u3067\u304d\u308b<\/span><\/p>\n<p><span class=\"bold\">\u25cb\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><br \/>\n                                \u30fb\u63d0\u51fa\u6642\u306b\u66f8\u985e\u3092\u78ba\u8a8d\u3059\u308b\u65b9\uff08\u7a0e\u52d9\u7f72\u54e1\u306a\u3069\uff09\u304c\u3044\u306a\u3044\u305f\u3081\u3001\u66f8\u985e\u4e0d\u5099\u3084\u4e0d\u8db3\u66f8\u985e\u304c\u3042\u308c\u3070\u53d7\u7406\u3057\u3066\u3082\u3089\u3048\u306a\u3044\u6050\u308c\u304c\u3042\u308b<\/p>\n<\/p><\/div>\n<p><span class=\"bold\">\u25a0\u65b9\u6cd5\u2461\u300ce-Tax\u300d<\/span><\/p>\n<div class=\"containerBox\">\n<p>\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u78ba\u5b9a\u7533\u544a\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3092\u6d3b\u7528\u3057\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u6dfb\u4ed8\u66f8\u985e\u306a\u3069\u3082\u4f75\u305b\u3066\u3001\u30c7\u30fc\u30bf\u3067\u96fb\u5b50\u7533\u544a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p><span class=\"bold\">\u25cb\u30e1\u30ea\u30c3\u30c8<\/span><br \/>\n                                \u30fb\u81ea\u5b85\u304b\u3089\u51fa\u305a\u306b\u66f8\u985e\u306e\u4f5c\u6210\u304b\u3089\u7533\u544a\u307e\u3067\u3092\u7d42\u308f\u3089\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b<br \/>\n                                \u30fb\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9593\u306f\u300124\u6642\u9593\u3044\u3064\u3067\u3082\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3067\u304d\u308b <\/p>\n<p><span class=\"bold\">\u25cb\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><br \/>\n                                        \u30fb<span class=\"red bold\">IC\u30c1\u30c3\u30d7\u5165\u308a\u96fb\u5b50\u8a3c\u660e\u66f8\u3084\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3001\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30fc\u306e\u8cfc\u5165\u306a\u3069\u4e8b\u524d\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3042\u308b<\/span><\/p>\n<\/p><\/div>\n<p><span class=\"bold\">\u25a0\u65b9\u6cd5\u2462\u300c\u7a0e\u52d9\u7f72\u3078\u306e\u6301\u3061\u8fbc\u307f\u300d<\/span><\/p>\n<div class=\"containerBox\">\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u3084\u5fc5\u8981\u66f8\u985e\u3092\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u306b\u76f4\u63a5\u6301\u3061\u8fbc\u307f\u3001\u624b\u7d9a\u304d\u3092\u884c\u3046\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p><span class=\"bold\">\u25cb\u30e1\u30ea\u30c3\u30c8<\/span><br \/>\n                                \u30fb<span class=\"red bold\">\u63d0\u51fa\u6642\u306b\u63d0\u51fa\u66f8\u985e\u3084\u8a08\u7b97\u65b9\u6cd5\u306b\u4e0d\u5099\u304c\u306a\u3044\u304b\u7c21\u5358\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3082\u3089\u3048\u308b<\/span><\/p>\n<p><span class=\"bold\">\u25cb\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><br \/>\n                                \u30fb\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u306f\u7a0e\u52d9\u7f72\u304c\u6df7\u96d1\u3059\u308b\u305f\u3081\u3001\u7533\u8acb\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308b<\/p>\n<\/p><\/div>\n<p>\u66f8\u985e\u306e\u4f5c\u6210\u306b\u81ea\u4fe1\u304c\u306a\u3044\u65b9\u306f\u3001\u7a0e\u52d9\u7f72\u3067\u8cea\u554f\u3057\u306a\u304c\u3089\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u81ea\u55b6\u696d\u8005\u306a\u3069\u78ba\u5b9a\u7533\u544a\u306e\u7d4c\u9a13\u304c\u3042\u308b\u65b9\u3084\u3001\u4eca\u5f8c\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u65b9\u306f\u3001\u90f5\u9001\u3084e-Tax\u3092\u5229\u7528\u3059\u308b\u3068\u30b9\u30e0\u30fc\u30ba\u306b\u7533\u544a\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"section2-2\">2-2.\u5fc5\u8981\u66f8\u985e\u306e\u4e00\u89a7<\/h3>\n<p><span class=\"red bold\">\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u969b\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/span>\u306a\u304a\u3001\u592b\u5a66\u304c\u305d\u308c\u305e\u308c\u592b\u540d\u7fa9\u30fb\u59bb\u540d\u7fa9\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3080\u5834\u5408\u306f\u3001\u81ea\u8eab\u3068\u914d\u5076\u8005\u306e\u5206\u306e\u4e21\u65b9\u3092\u6e96\u5099\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div>\n<table>\n<tr>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<th>\u66f8\u985e\u306e\u5165\u624b\u30fb\u6e96\u5099\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td>\u78ba\u5b9a\u7533\u544a\u66f8\uff08A\u3082\u3057\u304f\u306fB\uff09<\/td>\n<td colspan=\"2\" rowspan=\"2\" style=\"vertical-align: middle\">\u30fb\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u3084\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306a\u3069\u3067\u5165\u624b\u3059\u308b<br \/>\n                                        \u30fbe-Tax\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u4f5c\u6210\u3059\u308b <\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/td>\n<\/tr>\n<tr>\n<td>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u305f\u66f8\u985e<\/td>\n<td>\u30fb\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u30b3\u30d4\u30fc\u3084\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968\u306e\u5199\u3057\u306a\u3069\u3092\u7528\u610f\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u6c11\u7968\u306e\u5199\u3057 <\/td>\n<td>\u30fb\u5e02\u5f79\u6240\u306a\u3069\u3067\u5165\u624b\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u6e90\u6cc9\u5fb4\u53ce\u7968<\/td>\n<td>\u30fb\u52e4\u52d9\u5148\u304b\u3089\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u305f\u5e74\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u5165\u624b\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u5b85\u30ed\u30fc\u30f3\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/td>\n<td>\u30fb11\uff5e12\u6708\u3054\u308d\u306b\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3060\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u571f\u5730\u30fb\u5efa\u7269\u306e\u58f2\u8cb7\u5951\u7d04\u66f8<\/td>\n<td>\u30fb\u4f4f\u5b85\u8cfc\u5165\u306e\u5951\u7d04\u6642\u306b\u58f2\u4e3b\uff08\u4e0d\u52d5\u7523\u4f1a\u793e\u306a\u3069\uff09\u304b\u3089\u5165\u624b\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u571f\u5730\u30fb\u5efa\u7269\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/td>\n<td>\u30fb\u5bb6\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u5229\u7528\u3057\u305f\u4e0d\u52d5\u7523\u4f1a\u793e\u3084\u3001\u7ba1\u8f44\u306e\u6cd5\u52d9\u5c40\u304b\u3089\u5165\u624b\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8<\/td>\n<td>\u30fb\u30cf\u30a6\u30b9\u30e1\u30fc\u30ab\u30fc\u306a\u3069\u5de5\u4e8b\u3092\u62c5\u5f53\u3057\u305f\u4f1a\u793e\u304b\u3089\u5165\u624b\u3059\u308b<\/td>\n<\/tr>\n<\/table><\/div>\n<p>\u4e0a\u8a18\u306e\u4ed6\u306b\u3082\u3001\u300c\u8a8d\u5b9a\u4f4e\u70ad\u7d20\u4f4f\u5b85\u300d\u300c\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u300d\u306a\u3069\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u8a8d\u5b9a\u901a\u77e5\u66f8\u306a\u3069\uff09\u306e\u30b3\u30d4\u30fc\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e0d\u52d5\u7523\u4f1a\u793e\u3084\u30cf\u30a6\u30b9\u30e1\u30fc\u30ab\u30fc\u306a\u3069\u304b\u3089\u5165\u624b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"section2-3\">2-3.\u63d0\u51fa\u307e\u3067\u306e\u6d41\u308c<\/h3>\n<p>\u5fc5\u8981\u66f8\u985e\u3092\u5165\u624b\u3067\u304d\u305f\u3089\u3001\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u300d\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u306e2\u3064\u306e\u66f8\u985e\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<span class=\"txt_bold txt_red\">\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u96c6\u3081\u305f\u5fc5\u8981\u66f8\u985e\u306b\u8a18\u8f09\u3055\u308c\u305f\u5185\u5bb9\u3092\u8ee2\u8a18\u3057\u3001\u66f8\u985e\u3092\u5b8c\u6210\u3055\u305b\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<div>\n<table class=\"center\">\n<tr>\n<th>\u8ee2\u8a18\u3059\u308b\u9805\u76ee<\/th>\n<th>\u8ee2\u8a18\u5143\u3068\u306a\u308b\u66f8\u985e<\/th>\n<\/tr>\n<tr>\n<td>\u4f4f\u5b85\u3084\u571f\u5730\u306e\u8cfc\u5165\u8cbb\u7528<\/td>\n<td>\u571f\u5730\u30fb\u5efa\u7269\u306e\u58f2\u8cb7\u5951\u7d04\u66f8<\/td>\n<\/tr>\n<tr>\n<td>\u7533\u544a\u8005\u306e\u6301\u3061\u5206<\/td>\n<td>\u571f\u5730\u30fb\u5efa\u7269\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n<tr>\n<td>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8<\/td>\n<td>\u4f4f\u5b85\u30ed\u30fc\u30f3\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n<tr>\n<td>\u5c45\u4f4f\u958b\u59cb\u5e74\u6708\u65e5<\/td>\n<td>\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/td>\n<\/tr>\n<tr>\n<td>\u5e74\u53ce\u30fb\u6240\u5f97\u30fb\u63a7\u9664\u524d\u306e\u6240\u5f97\u7a0e\u984d<\/td>\n<td>\u6e90\u6cc9\u5fb4\u53ce\u7968<\/td>\n<\/tr>\n<\/table><\/div>\n<p><span class=\"txt_bold\">\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u3092\u4f5c\u6210\u3057\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u306f\u7533\u544a\u66f8A\uff09\u306e\u7b2c\u4e8c\u8868\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/span>\u6240\u5f97\u984d\u306a\u3069\u3092\u8a18\u5165\u3059\u308b\u6b04\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u60c5\u5831\u3092\u8ee2\u8a18\u3057\u3001\u53f3\u4e0b\u306e\u300c\u7279\u4f8b\u9069\u7528\u6761\u6587\u7b49\u300d\u306b\u5c45\u4f4f\u958b\u59cb\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7b2c\u4e8c\u8868\u304c\u66f8\u304d\u7d42\u308f\u3063\u305f\u3089\u3001\u7b2c\u4e00\u8868\u3082\u8a18\u5165\u3057\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u304b\u3089\u5fc5\u8981\u4e8b\u9805\u3092\u8ee2\u8a18\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5f0f\u306e\u901a\u308a\u8a08\u7b97\u3059\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u5b8c\u6210\u3067\u3059\u3002<\/p>\n<p><span class=\"red bold\">\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u306b\u3042\u308b\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u3092\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/span>\u4f5c\u6210\u304a\u3088\u3073\u8a18\u5165\u65b9\u6cd5\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><span class=\"bold\">\u25a0\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306e\u624b\u9806<\/span><\/p>\n<div class=\"containerBox\">\n<ol>\n<li>\u300c\u4f5c\u6210\u958b\u59cb\u300d\u306e\u30dc\u30bf\u30f3\u3092\u30af\u30ea\u30c3\u30af\u3057\u3001\u300c\u6240\u5f97\u7a0e\u300d\u306e\u7533\u544a\u66f8\u4f5c\u6210\u3092\u9078\u629e\u3059\u308b<\/li>\n<li>\u300c\u9069\u7528\u3092\u53d7\u3051\u308b\u63a7\u9664\u306e\u9078\u629e\u300d\u306e\u753b\u9762\u3067\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u308b<\/li>\n<li>\u53ce\u5165\u984d\u3084\u6240\u5f97\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u60c5\u5831\u3092\u5143\u306b\u5165\u529b\u3059\u308b<\/li>\n<li>\u5bb6\u5c4b\u3084\u571f\u5730\u306e\u57fa\u672c\u60c5\u5831\u3092\u5165\u529b\u3059\u308b<br \/>\n                                    \u203b\u6765\u5e74\u4ee5\u964d\u306e\u5e74\u672b\u8abf\u6574\u3067\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u300c\u5e74\u672b\u8abf\u6574\u7528\u306e\u66f8\u985e\u304c\u5fc5\u8981\u300d\u3068\u3044\u3046\u9805\u76ee\u3067\u300c\u306f\u3044\u300d\u3092\u9078\u629e\u3059\u308b<\/li>\n<li>\u5951\u7d04\u66f8\u306e\u53d6\u5f97\u984d\uff08\u53d6\u5f97\u4fa1\u683c\uff09\u3001\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306e\u5e8a\u9762\u7a4d\u3092\u5165\u529b\u3059\u308b<\/li>\n<li>\u5e74\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u30ed\u30fc\u30f3\u6b8b\u9ad8\u3092\u5165\u529b\u3059\u308b<\/li>\n<li>\u5bfe\u8c61\u3068\u306a\u308b\u63a7\u9664\u306e\u7a2e\u985e\u3092\u9078\u629e\u3059\u308b<\/li>\n<p>                                \u63a7\u9664\u984d\u304c\u7b97\u51fa\u3055\u308c\u308b\u305f\u3081\u3001\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u305f\u3081\u306e\u9280\u884c\u53e3\u5ea7\u3084\u7533\u544a\u8005\u306e\u60c5\u5831\u306a\u3069\u3092\u5165\u529b\u3059\u308b\n                                <\/li>\n<li>\u5b8c\u6210\u3057\u305f\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u300d\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u3092\u5370\u5237\u3059\u308b<\/li>\n<\/ol><\/div>\n<h2 id=\"section3\">3.\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u6642\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u3001\u4f4f\u5b85\u8cfc\u5165\u5f8c\u81ea\u52d5\u7684\u306b\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u30021\u5e74\u3054\u3068\u306e\u7533\u8acb\u624b\u7d9a\u304d\u3092\u5fd8\u308c\u305a\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u521d\u5e74\u5ea6\u306b\u884c\u3046\u78ba\u5b9a\u7533\u544a\u306f\u66f8\u985e\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3084\u3084\u8907\u96d1\u3067\u3059\u304c\u30012\u3064\u306e\u6ce8\u610f\u70b9\u306b\u6c17\u3092\u3064\u3051\u306a\u304c\u3089\u6f0f\u308c\u306e\u306a\u3044\u3088\u3046\u306b\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"section3-1\">3-1.\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593<\/h3>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u521d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u672c\u4eba\u306e\u7d66\u4e0e\u5f62\u614b\u306b\u3088\u3063\u3066\u7533\u544a\u671f\u9593\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<div>\n<table>\n<tr>\n<th>\u7d66\u4e0e\u5f62\u614b<\/th>\n<th>\u671f\u9593<\/th>\n<\/tr>\n<tr>\n<td>\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u5834\u5408<\/td>\n<td>1\/1\uff5e3\/15<\/td>\n<\/tr>\n<tr>\n<td>\u81ea\u55b6\u696d\u8005\u306a\u3069\u81ea\u5206\u3067\u58f2\u4e0a\u3092\u7acb\u3066\u3066\u3044\u308b\u5834\u5408<\/td>\n<td>2\/16\uff5e3\/15<\/td>\n<\/tr>\n<\/table><\/div>\n<p>\u4e0a\u8a18\u306e\u671f\u9593\u306b\u524d\u5e74\u5ea6\u5206\u306e\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<span class=\"red bold\">12\u6708\u672b\u6642\u70b9\u3067\u306e\u30ed\u30fc\u30f3\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u7fcc\u5e74\u306e\u4e0a\u8a18\u671f\u9593\u5185\u306b\u624b\u7d9a\u304d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u671f\u9593\u5185\u306b\u7533\u8acb\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u30015\u5e74\u4ee5\u5185\u306a\u3089\u9061\u3063\u3066\u624b\u7d9a\u304d\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4f4f\u6c11\u7a0e\u306b\u5bfe\u3059\u308b\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3055\u304b\u306e\u307c\u3063\u305f\u624b\u7d9a\u304d\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u65e9\u3081\u306b\u624b\u7d9a\u304d\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"section3-2\">3-2.\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3068\u306e\u4f75\u7528<\/h3>\n<p>\u8fd1\u5e74\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u308b\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3082\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u540c\u3058\u304f\u300c\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u304b\u3089\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u300d\u3067\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306f\u300c\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u2192\u4f4f\u5b85\u30ed\u30fc\u30f3\u300d\u3068\u3044\u3046\u9806\u306b\u63a7\u9664\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001<span class=\"bold\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u63a7\u9664\u984d\u304c\u5927\u304d\u304f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u6e80\u984d\u53d7\u3051\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u767a\u751f<\/span>\u3057\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u304c\u91cd\u8907\u306b\u3088\u3063\u3066\u640d\u3059\u308b\u3053\u3068\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001<span class=\"red bold\">\u300c\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306f\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u300d\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u306f\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u300d\u3068\u5206\u3051\u3066\u6d3b\u7528\u3059\u308b<\/span>\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u306f\u3001\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3068\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span class=\"bold\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u5e02\u533a\u753a\u6751\u306e\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u306e\u4f7f\u7528\u304c\u3067\u304d\u305a\u3001\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u984d\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059<\/span>\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u30ed\u30fc\u30f3\u5951\u7d041\u5e74\u76ee\u306f\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u5229\u7528\u3057\u3059\u304e\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"section4\">4.\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e2\u5e74\u76ee\u4ee5\u964d\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"\/article\/wp\/wp-content\/uploads\/2024\/02\/img_mortgage_deduction_tax_return4.jpg\" width=\"1280\" height=\"450\" class=\"-full\" alt=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e2\u5e74\u76ee\u4ee5\u964d\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\"><\/p>\n<p>2\u5e74\u76ee\u4ee5\u964d\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u7d66\u4e0e\u5f62\u614b\u306b\u3088\u3063\u3066\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div>\n<table>\n<tr>\n<th>\u81ea\u55b6\u696d\u8005\u3084\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u5225\u306b\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306a\u3069\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u65b9<\/th>\n<td>\u78ba\u5b9a\u7533\u544a<\/td>\n<\/tr>\n<tr>\n<th>\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u306e\u4f1a\u793e\u54e1\u306e\u5834\u5408<\/th>\n<td>\u5e74\u672b\u8abf\u6574or\u78ba\u5b9a\u7533\u544a<\/td>\n<\/tr>\n<\/table><\/div>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u624b\u7d9a\u304d\u304c\u53ef\u80fd\u306a\u65b9\u306f\u30012\u5e74\u76ee\u4ee5\u964d\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u3092\u4f7f\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u3088\u308a\u624b\u8efd\u306b\u53d7\u3051\u3089\u308c\u308b\u3001\u5e74\u672b\u8abf\u6574\u306e\u624b\u9806\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 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