{"id":1489,"date":"2026-04-08T14:33:27","date_gmt":"2026-04-08T05:33:27","guid":{"rendered":"https:\/\/misora-tax.or.jp\/clinic\/?p=1489"},"modified":"2026-04-08T14:47:24","modified_gmt":"2026-04-08T05:47:24","slug":"1489","status":"publish","type":"post","link":"https:\/\/misora-tax.or.jp\/clinic\/1489\/","title":{"rendered":"\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff1a\u6cd5\u4eba\u7a0e\u306e\u4e3b\u306a\u5909\u66f4\u70b9\u3092\u30c1\u30a7\u30c3\u30af\uff01"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3001\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u5927\u6a4b\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-2193\" src=\"https:\/\/misora-tax.or.jp\/clinic\/wp-content\/uploads\/2026\/04\/003_1166-1-1-1-1-1.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u306e\u4e3b\u306a\u5909\u66f4\u70b9\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4ee4\u548c7\u5e7412\u670826\u65e5\u95a3\u8b70\u6c7a\u5b9a\uff09\u3067\u306f\u3001<strong>\u300c\u7269\u4fa1\u9ad8\u3078\u306e\u5bfe\u5fdc\u300d\u3068\u300c\u5f37\u3044\u7d4c\u6e08\u306e\u5b9f\u73fe\u300d<\/strong>\u3092\u57fa\u672c\u65b9\u91dd\u3068\u3057\u3066\u3001\u6cd5\u4eba\u8ab2\u7a0e\u5206\u91ce\u3067\u6295\u8cc7\u4fc3\u9032\u30fb\u8cc3\u4e0a\u3052\u652f\u63f4\u306b\u95a2\u3059\u308b\u5236\u5ea6\u304c\u5927\u5e45\u306b\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u3010\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057\u3011<\/h2>\n<p>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u309240\u4e07\u5186\u672a\u6e80\u306b\u5f15\u304d\u4e0a\u3052<\/strong>\uff08\u73fe\u884c\uff1a30\u4e07\u5186\u672a\u6e80\uff09<\/p>\n<p><strong>\u30fb\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c400\u4eba\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u5bfe\u8c61\u304b\u3089\u9664\u5916<\/strong>\uff08\u73fe\u884c\uff1a500\u4eba\u8d85\uff09<\/p>\n<p><strong>\u30fb\u9069\u7528\u671f\u9650\u30923\u5e74\u5ef6\u9577<\/strong>\uff08\u4ee4\u548c11\u5e743\u670831\u65e5\u307e\u3067\uff09<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 39.0476%; text-align: center;\" width=\"236\">\u9805\u76ee<\/td>\n<td style=\"width: 29.6429%; text-align: center;\" width=\"174\">\u6539\u6b63\u524d<\/td>\n<td style=\"width: 31.3095%; text-align: center;\" width=\"185\">\u6539\u6b63\u5f8c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.0476%; text-align: center;\" width=\"236\">\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d<\/td>\n<td style=\"width: 29.6429%; text-align: center;\" width=\"174\">30\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"width: 31.3095%; text-align: center;\" width=\"185\">40\u4e07\u5186\u672a\u6e80<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.0476%; text-align: center;\" width=\"236\">\u5bfe\u8c61\u5916\u3068\u306a\u308b\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570<\/td>\n<td style=\"width: 29.6429%; text-align: center;\" width=\"174\">500\u4eba\u8d85<\/td>\n<td style=\"width: 31.3095%; text-align: center;\" width=\"185\">400\u4eba\u8d85<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.0476%; text-align: center;\" width=\"236\">\u9069\u7528\u671f\u9650<\/td>\n<td style=\"width: 29.6429%; text-align: center;\" width=\"174\">\u4ee4\u548c8\u5e743\u670831\u65e5\u307e\u3067<\/td>\n<td style=\"width: 31.3095%; text-align: center;\" width=\"185\">\u4ee4\u548c11\u5e743\u670831\u65e5\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/p>\n<p><strong>\u30fb<\/strong>\u4e2d\u5c0f\u4f01\u696d\uff08\u5f93\u696d\u54e1400\u4eba\u4ee5\u4e0b\uff09\u306e\u8a2d\u5099\u6295\u8cc7\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b<\/p>\n<p><strong>\u30fb<\/strong>\u30d1\u30bd\u30b3\u30f3\u30fb\u4e8b\u52d9\u6a5f\u5668\u30fb\u5de5\u5177\u7b49\u306e\u8cfc\u5165\u306740\u4e07\u5186\u672a\u6e80\u306a\u3089\u5373\u6642\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd<\/p>\n<p><strong>\u30fb<\/strong>\u5e74\u9593\u5408\u8a08\u53d6\u5f97\u4fa1\u984d\u306e300\u4e07\u5186\u4e0a\u9650\u306b\u6ce8\u610f\u304c\u5fc5\u8981<\/p>\n<p>&nbsp;<\/p>\n<h2>\u3010\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\u3011<\/h2>\n<p>\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3092\u524d\u5e74\u5ea6\u6bd4\u3067\u5897\u52a0\u3055\u305b\u305f\u5834\u5408\u306b\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u898f\u6a21\u5225\u306b\u4ee5\u4e0b\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u5927\u4f01\u696d\u5411\u3051\u63aa\u7f6e\u306f\u3001\u4ee4\u548c8\u5e743\u670831\u65e5\u3067\u5ec3\u6b62<\/strong><\/p>\n<p><strong>\u30fb\u4e2d\u5805\u4f01\u696d\u5411\u3051\u63aa\u7f6e\u306f\u3001\u9069\u7528\u8981\u4ef6\u30fb\u7a0e\u984d\u63a7\u9664\u7387\u3092\u898b\u76f4\u3057\u3001\u4ee4\u548c9\u5e743\u670831\u65e5\u3067\u5ec3\u6b62<\/strong><\/p>\n<p><strong>\u30fb\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u63aa\u7f6e\u306f\u3001\u6559\u80b2\u8a13\u7df4\u8cbb\u306b\u4fc2\u308b\u4e0a\u4e57\u305b\u63aa\u7f6e\u3092\u5ec3\u6b62<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4e2d\u5805\u4f01\u696d\u5411\u3051\u63aa\u7f6e\u306e\u7a0e\u984d\u63a7\u9664\u7387\uff08\u6539\u6b63\u524d\u5f8c\u6bd4\u8f03\uff09<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 61.0714%; text-align: center;\" width=\"312\">\u5fc5\u9808\u8981\u4ef6\uff1a\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \u524d\u5e74\u5ea6\u6bd4<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">\u6539\u6b63\u524d<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">\u6539\u6b63\u5f8c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 61.0714%; text-align: center;\">\uff0b3\uff05\u4ee5\u4e0a<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">10\uff05<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">\u5ec3\u6b62<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 61.0714%; text-align: center;\">\uff0b4\uff05\u4ee5\u4e0a<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">25\uff05<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">10\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 61.0714%; text-align: center;\">\uff0b5\uff05\u4ee5\u4e0a<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">25\uff05<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">15\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 61.0714%; text-align: center;\">\uff0b6\uff05\u4ee5\u4e0a<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">25\uff05<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">\u5909\u66f4\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 61.0714%; text-align: center;\">\u4e0a\u4e57\u305b\u63aa\u7f6e\uff1a\u6559\u80b2\u8a13\u7df4\u8cbb<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">5%\u4e0a\u4e57\u305b<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">\u5ec3\u6b62<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 61.0714%; text-align: center;\">\u4e0a\u4e57\u305b\u63aa\u7f6e\uff1a\u5b50\u80b2\u3066\u30fb\u5973\u6027\u6d3b\u8e8d\u652f\u63f4<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">5%\u4e0a\u4e57\u305b<\/td>\n<td style=\"width: 19.4048%; text-align: center;\" width=\"85\">\u5909\u66f4\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/p>\n<p><strong>\u30fb\u5927\u4f01\u696d\u30fb\u4e2d\u5805\u4f01\u696d\u306f\u65e9\u6025\u306a\u8cc3\u4e0a\u3052\u8a08\u753b\u306e\u898b\u76f4\u3057\u304c\u5fc5\u9808<\/strong><\/p>\n<p><strong>\u30fb<\/strong>\u4e2d\u5c0f\u4f01\u696d\u306f\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u4e0a\u4e57\u305b\u5206\u304c\u5ec3\u6b62\u3055\u308c\u308b\u305f\u3081\u3001\u4ee3\u66ff\u63aa\u7f6e\u306e\u691c\u8a0e\u304c\u5fc5\u8981<\/p>\n<p><strong>\u30fb<\/strong>\u6bd4\u8f03\u57fa\u6e96\u5e74\u5ea6\u306e\u7d66\u4e0e\u7dcf\u984d\u3092\u4eca\u3059\u3050\u8a66\u7b97\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/p>\n<p><strong>\u30fb<\/strong>\u4e2d\u5c0f\u4f01\u696d\u306f\u6700\u5927\u63a7\u9664\u738735\uff05\uff08\u8cc3\u4e0a\u305230\uff05\uff0b\u5b50\u80b2\u3066\u652f\u63f45\uff05\uff09\u3092\u72d9\u3048\u308b<\/p>\n<p>&nbsp;<\/p>\n<h2>\u3010\u7814\u7a76\u958b\u767a\u7a0e\u5236\u30fb\u4e2d\u5c0f\u4f01\u696d\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u306e\u898b\u76f4\u3057\u3011<\/h2>\n<p>\u8a66\u9a13\u7814\u7a76\u8cbb\u652f\u51fa\u306b\u5fdc\u3058\u305f\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u4e00\u822c\u578b\u7814\u7a76\u958b\u767a\u7a0e\u5236<\/strong>\uff1a\u63a7\u9664\u7387\u7b49\u306e\u898b\u76f4\u3057<\/p>\n<p><strong>\u30fb\u4e2d\u5c0f\u4f01\u696d\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236<\/strong>\uff1a\u5bfe\u8c61\u7d4c\u8cbb\u7bc4\u56f2\u306e\u6574\u7406\u30fb\u62e1\u5145<\/p>\n<p><strong>\u30fb\u9069\u7528\u6642\u671f<\/strong>\uff1a\u4ee4\u548c9\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089<\/p>\n<p>&nbsp;<\/p>\n<p>\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u8a72\u5f53\u5224\u5b9a<\/p>\n<p><strong>\u5bfe\u8c61\u4f8b<\/strong> &#8211; 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