{"id":2679,"date":"2021-03-15T17:55:34","date_gmt":"2021-03-15T08:55:34","guid":{"rendered":"http:\/\/legalsearch.jp\/portal\/?p=2679"},"modified":"2021-03-15T17:55:35","modified_gmt":"2021-03-15T08:55:35","slug":"medical-expenses-deduction","status":"publish","type":"post","link":"https:\/\/legalsearch.jp\/portal\/column\/medical-expenses-deduction\/","title":{"rendered":"\u78ba\u5b9a\u7533\u544a\u6642\u306e\u533b\u7642\u8cbb\u63a7\u9664\u8a08\u7b97\u306b\u306f\u3054\u6ce8\u610f\u3092"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u5e74\u9593\u3067\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304c\u3042\u308b\u7a0b\u5ea6\u5927\u304d\u3044\u65b9\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u300c\u533b\u7642\u8cbb\u63a7\u9664\u300d\u3092\u9069\u7528\u3057\u3001\u7d0d\u7a0e\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a08\u7b97\u306b\u306f\u843d\u3068\u3057\u7a74\u304c\u3042\u308a\u3001\u6c17\u3065\u304b\u305a\u306b\u5927\u640d\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a08\u7b97\u3067\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\">\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\u3001\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304c10\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001200\u4e07\u5186\u3092\u4e0a\u9650\u306b\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong>\u306a\u304a\u672c\u4eba\u3060\u3051\u3067\u306a\u304f\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u306a\u3069\u306e\u89aa\u65cf\u304c\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u3082\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3b\u306b\u4ee5\u4e0b\u306e\u8cbb\u7528\u304c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u533b\u5e2b\u3084\u6b6f\u79d1\u533b\u5e2b\u306b\u3088\u308b\u8a3a\u7642\u307e\u305f\u306f\u6cbb\u7642\u306b\u304b\u304b\u308b\u8cbb\u7528<\/li><li>\u6cbb\u7642\u307e\u305f\u306f\u7642\u990a\u306b\u5fc5\u8981\u306a\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u8cbb\u7528<\/li><li>\u306f\u308a\u5e2b\u3084\u304d\u3085\u3046\u5e2b\u3001\u3042\u3093\u6469\u30de\u30c3\u30b5\u30fc\u30b8\u6307\u5727\u5e2b\u3001\u67d4\u9053\u6574\u5fa9\u5e2b\u306b\u3088\u308b\u65bd\u8853\u306b\u304b\u304b\u308b\u8cbb\u7528<\/li><li>\u52a9\u7523\u5e2b\u306b\u3088\u308b\u5206\u3079\u3093\u306e\u4ecb\u52a9\u306b\u304b\u304b\u308b\u8cbb\u7528<\/li><li>\u4ecb\u8b77\u4fdd\u967a\u7b49\u5236\u5ea6\u3067\u63d0\u4f9b\u3055\u308c\u305f\u4e00\u5b9a\u306e\u65bd\u8a2d\u30fb\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u306e\u81ea\u5df1\u8ca0\u62c5\u8cbb\u7528<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u3059\u308b\u306b\u3001\u75c5\u6c17\u3084\u969c\u5bb3\u306a\u3069\u306e\u6cbb\u7642\u3001\u4ecb\u8b77\u306a\u3069\u306b\u304b\u304b\u3063\u305f\u533b\u7642\u8cbb\u3092\u63a7\u9664\u3067\u304d\u308b\u308f\u3051\u3067\u3059\u3002\u4e00\u65b9\u3067\u75b2\u52b4\u56de\u5fa9\u3092\u76ee\u7684\u3068\u3057\u305f\u30de\u30c3\u30b5\u30fc\u30b8\u3084\u7f8e\u5bb9\u6574\u5f62\u3001\u5065\u5eb7\u5897\u9032\u3092\u76ee\u7684\u3068\u3057\u305f\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u306a\u3069\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u63a7\u9664\u5bfe\u8c61\u5916\u3068\u306a\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u203b\u53c2\u8003\uff1a <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1122.htm\">No.1122\u2003\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb \u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h2 class=\"article wp-block-heading\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a08\u7b97\u5f0f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u91d1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u4f7f\u3063\u3066\u7c21\u5358\u306b\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u533b\u7642\u8cbb\u63a7\u9664\u984d = \u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u7dcf\u984d \u2212 \u4fdd\u967a\u306a\u3069\u306b\u3088\u308b\u88dc\u3066\u3093\u91d1\u984d(\u5165\u9662\u7d66\u4ed8\u91d1\u306a\u3069) \u2212 10\u4e07\u5186(\u6240\u5f97\u304c200\u4e07\u5186\u672a\u6e80\u306a\u3089\u3070\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u306e5\uff05)<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u88dc\u3066\u3093\u91d1\u984d\u3092\u8003\u616e\u3057\u306a\u3044\u5834\u5408\u3001\u5e74\u9593\u306710\u4e07\u5186\u4ee5\u4e0a\u306e\u533b\u7642\u8cbb\u304c\u304b\u304b\u3063\u305f\u65b9\u3067\u3042\u308c\u3070\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u306e\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u533b\u7642\u8cbb\u304c40\u4e07\u5186\u3001\u6240\u5f97\u304c500\u4e07\u5186\u306e\u5834\u5408\u3001\u533b\u7642\u8cbb\u63a7\u9664\u984d\u306f40\u4e07\u5186\u221210\u4e07\u5186=30\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u306f\u300c\u88dc\u3066\u3093\u91d1\u984d\u300d\u306b\u6ce8\u610f\uff01<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u306f\u3001\u3054\u81ea\u8eab\u3067\u533b\u7642\u8cbb\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u300c\u88dc\u3066\u3093\u91d1\u984d\u300d\u3067\u3059\u3002\u5b9f\u306f\u591a\u304f\u306e\u65b9\u304c\u88dc\u3066\u3093\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304f\u65b9\u6cd5\u306b\u5bfe\u3057\u3066\u8aa4\u89e3\u3057\u3066\u304a\u308a\u3001\u305d\u308c\u304c\u539f\u56e0\u3067\u7a0e\u91d1\u3092\u640d\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\">\u88dc\u3066\u3093\u91d1\u984d\u306f\u300c\u7d66\u4ed8\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u306e\u91d1\u984d\u304c\u4e0a\u9650\u300d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u307b\u3069\u306e\u8a08\u7b97\u5f0f\u3092\u898b\u308b\u3068\u3001\u4fdd\u967a\u306a\u3069\u3067\u652f\u6255\u308f\u308c\u305f\u88dc\u3066\u3093\u91d1\u984d\u3092\u5168\u984d\u5dee\u3057\u5f15\u304b\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u3068\u601d\u3046\u3067\u3057\u3087\u3046\u3002\u3067\u3059\u304c\u5b9f\u306f\u3001\u7d66\u4ed8\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\u306e\u984d\u304c\u5dee\u3057\u5f15\u304f\u91d1\u984d\u306e\u4e0a\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u533b\u7642\u8cbb\u304c50\u4e07\u5186\u3001\u6c11\u9593\u306e\u4fdd\u967a\u304b\u3089\u5165\u9662\u7d66\u4ed8\u91d1\u3068\u3057\u3066120\u4e07\u5186\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u306e\u5834\u5408\u3001\u88dc\u3066\u3093\u91d1\u984d\u306f120\u4e07\u5186\u3067\u306f\u306a\u304f\u3001\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u91d1\u984d(50\u4e07\u5186)\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\">\u88dc\u3066\u3093\u91d1\u984d\u306e\u8a08\u7b97\u3092\u9593\u9055\u3048\u308b\u3068\u3069\u306e\u304f\u3089\u3044\u640d\u3092\u3059\u308b\u306e\u304b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3069\u306e\u304f\u3089\u3044\u640d\u3059\u308b\u304b\u3092\u7406\u89e3\u3057\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001\u4e0b\u8a18\u306e\u7c21\u5358\u306a\u4f8b\u3092\u4f7f\u3063\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u592b\uff1a\u5e74\u9593\u306760\u4e07\u5186\u306e\u533b\u7642\u8cbb\u3092\u652f\u51fa\u3002\u53d7\u3051\u53d6\u3063\u305f\u7d66\u4ed8\u91d1\u306f\u30bc\u30ed<\/li><li>\u59bb\uff1a\u5e74\u9593\u306740\u4e07\u5186\u306e\u533b\u7642\u8cbb\u3092\u652f\u51fa\u3002\u5408\u8a08\u306790\u4e07\u5186\u306e\u7d66\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9593\u9055\u3063\u305f\u8a8d\u8b58(70\u4e07\u5186\u3092\u5168\u984d\u88dc\u3066\u3093\u91d1\u984d\u3068\u3057\u3066\u5dee\u3057\u5f15\u304f)\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3059\u308b\u3068\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a0\u5186\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u533b\u7642\u8cbb\u63a7\u9664\u984d = 100\u4e07\u5186 \u2212 90\u4e07\u5186 \u2212 10\u4e07\u5186 = 0\u5186<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3067\u6b63\u3057\u3044\u8a8d\u8b58\u306b\u57fa\u3065\u304f\u3068\u3001\u7d66\u4ed8\u91d1\u306e\u3046\u3061\u88dc\u3066\u3093\u91d1\u984d\u3068\u3057\u3066\u5f15\u304f\u3079\u304d\u306a\u306e\u306f\u300c\u59bb\u304c\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u4e0a\u9650\u984d(40\u4e07\u5186)\u300d\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u533b\u7642\u8cbb\u63a7\u9664\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\u533b\u7642\u8cbb\u63a7\u9664\u984d = 100\u4e07\u5186 \u2212 40\u4e07\u5186 \u2212 10\u4e07\u5186 = 50\u4e07\u5186<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u5f97\u7a0e\u7387\u304c10%\u3067\u3042\u308b\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u300150\u4e07\u5186\u00d710%=5\u4e07\u5186\u3082\u7bc0\u7a0e\u3067\u304d\u308b\u8a08\u7b97\u3067\u3059\u3002\u9593\u9055\u3063\u305f\u8a8d\u8b58\u3067\u8a08\u7b97\u3059\u308b\u5834\u5408\u3068\u6bd4\u3079\u3066\u6570\u4e07\u5186\u4ee5\u4e0a\u3082\u7d0d\u7a0e\u984d\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u5fc5\u305a\u6b63\u3057\u3044\u65b9\u6cd5\u3067\u533b\u7642\u8cbb\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\">\u533b\u7642\u8cbb\u306e\u88dc\u3066\u3093\u3068\u3057\u3066\u7d66\u4ed8\u3055\u308c\u306a\u3044\u3082\u306e\u306f\u5dee\u3057\u5f15\u304f\u5fc5\u8981\u304c\u306a\u3044<\/h2>\n\n\n\n<p 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