{"id":1502,"date":"2026-04-21T12:02:29","date_gmt":"2026-04-21T03:02:29","guid":{"rendered":"https:\/\/misora-tax.or.jp\/clinic\/?p=1502"},"modified":"2026-04-21T12:02:30","modified_gmt":"2026-04-21T03:02:30","slug":"1502","status":"publish","type":"post","link":"https:\/\/misora-tax.or.jp\/clinic\/1502\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u958b\u696d\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u7686\u3055\u307e\u3001\u65e5\u5897\u3057\u306b\u6696\u304b\u3055\u304c\u611f\u3058\u3089\u308c\u3001\u65b0\u5e74\u5ea6\u306e\u614c\u305f\u3060\u3057\u3055\u3082\u843d\u3061\u7740\u3044\u3066\u304d\u305f\u9803\u304b\u3068\u5b58\u3058\u307e\u3059\u304c\u3001\u3044\u304b\u304c\u304a\u904e\u3054\u3057\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u5929\u91ce\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-2220\" src=\"https:\/\/misora-tax.or.jp\/clinic\/wp-content\/uploads\/2026\/04\/004_1143-2-1.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>4\u6708\u306f\u65b0\u305f\u306a\u4e00\u6b69\u3092\u8e0f\u307f\u51fa\u3059\u4eba\u3082\u591a\u3044\u5b63\u7bc0\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e8b\u696d\u3092\u59cb\u3081\u308b\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u671f\u5f85\u306b\u80f8\u3092\u81a8\u3089\u307e\u305b\u308b\u4e00\u65b9\u3067\u3001\u3044\u3056\u958b\u696d\u624b\u7d9a\u304d\u3092\u9032\u3081\u3088\u3046\u3068\u3059\u308b\u3068\u300c\u3069\u3093\u306a\u66f8\u985e\u3092\u300d\u300c\u3044\u3064\u307e\u3067\u306b\u300d\u6e96\u5099\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u6238\u60d1\u3046\u3053\u3068\u3082\u591a\u3044\u3082\u306e\u3067\u3059\u3002<br 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<p>&nbsp;<\/p>\n<p>\u4f1a\u793e\u54e1\u304b\u3089\u72ec\u7acb\u3057\u305f\u5834\u5408\u306f\u3001\u516c\u7684\u4fdd\u967a\u306e\u5207\u308a\u66ff\u3048\u3092\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u6c11\u5e74\u91d1\u304a\u3088\u3073\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u52a0\u5165\u624b\u7d9a\u304d\u306f\u3001\u9000\u8077\u65e5\u306e\u7fcc\u65e5\u304b\u308914\u65e5\u4ee5\u5185\u3092\u76ee\u5b89\u306b\u3001\u304a\u4f4f\u307e\u3044\u306e\u5e02\u533a\u753a\u6751\u5f79\u6240\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u5065\u5eb7\u4fdd\u967a\u306e\u4efb\u610f\u7d99\u7d9a\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u3001\u9000\u8077\u65e5\u306e\u7fcc\u65e5\u304b\u308920\u65e5\u4ee5\u5185\u306b\u3001\u9000\u8077\u524d\u306b\u52a0\u5165\u3057\u3066\u3044\u305f\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u307e\u305f\u306f\u5354\u4f1a\u3051\u3093\u307d\u3078\u7533\u51fa\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u671f\u9650\u306b\u4f59\u88d5\u304c\u306a\u3044\u70b9\u306b\u7559\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u5834\u5408\u306f\u52b4\u50cd\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u6210\u7acb\u5c4a\u300d\u306f\u4e8b\u696d\u6240\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306b\u3001\u300c\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u8a2d\u7f6e\u5c4a\u300d\u306f\u4e8b\u696d\u6240\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\uff08\u516c\u5171\u8077\u696d\u5b89\u5b9a\u6240\uff09\u306b\u3001<\/p>\n<p>\u3044\u305a\u308c\u3082\u4e8b\u5b9f\u767a\u751f\u304b\u308910\u65e5\u4ee5\u5185\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u3010\u958b\u696d\u5f8c\u306e\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u306b\u5411\u3051\u3066\u3011<\/h2>\n<p>&nbsp;<\/p>\n<p>\u958b\u696d\u5f8c\u306e\u4e8b\u52d9\u7ba1\u7406\u3092\u52b9\u7387\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u300c\u7d0d\u671f\u306e\u7279\u4f8b\u300d\u3084\u300c\u632f\u66ff\u7d0d\u7a0e\u300d\u306e\u7533\u3057\u8fbc\u307f\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u30fb\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\uff1a\u7d66\u4e0e\u306e\u652f\u6255\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u306b\u7533\u8acb\u3067\u304d\u3001\u539f\u5247\u6bce\u6708\u884c\u3046\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u3092\u5e742\u56de\u306b\u5909\u66f4\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u30fb\u632f\u66ff\u7d0d\u7a0e\uff1a\u6240\u5f97\u7a0e\u3084\u6d88\u8cbb\u7a0e\u3092\u9810\u8caf\u91d1\u53e3\u5ea7\u304b\u3089\u81ea\u52d5\u3067\u5f15\u304d\u843d\u3068\u3059\u5236\u5ea6\u3067\u3059\u3002\u7d0d\u4ed8\u5fd8\u308c\u3092\u9632\u6b62\u3067\u304d\u308b\u305f\u3081\u3001\u521d\u56de\u7533\u544a\u524d\u307e\u3067\u306e\u624b\u7d9a\u304d\u3092\u63a8\u5968\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u30012025\u5e741\u6708\u3088\u308a\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u306e\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u62bc\u5370\u304c\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001e-Tax\u306e\u53d7\u4fe1\u901a\u77e5\u3084\u9001\u4ed8\u8a18\u9332\u3092\u9069\u5207\u306b\u4fdd\u5b58\u3057\u3001\u63d0\u51fa\u306e\u4e8b\u5b9f\u3092\u5ba2\u89b3\u7684\u306b\u8a3c\u660e\u3067\u304d\u308b\u3088\u3046\u3001\u81ea\u3089\u8a18\u9332\u3092\u7ba1\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u3010\u5730\u65b9\u7a0e\u304a\u3088\u3073\u8a31\u8a8d\u53ef\u306e\u78ba\u8a8d\u3011<\/h2>\n<p>\u5730\u65b9\u7a0e\u306e\u624b\u7d9a\u304d\u3084\u7279\u5b9a\u306e\u696d\u7a2e\u306b\u5fc5\u8981\u306a\u8a31\u8a8d\u53ef\u306f\u3001\u5186\u6ed1\u306a\u4e8b\u696d\u958b\u59cb\u306e\u305f\u3081\u306e\u9069\u5207\u306a\u6e96\u5099\u3068\u3057\u3066\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u958b\u59cb\u5c4a\u306a\u3069\u306f\u81ea\u6cbb\u4f53\u3054\u3068\u306b\u898f\u5247\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6240\u8f44\u306e\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u7b49\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u98f2\u98df\u696d\u3084\u53e4\u7269\u5546\u306a\u3069\u6240\u7ba1\u884c\u653f\u5e81\u7b49\u306e\u8a31\u8a8d\u53ef\u304c\u5fc5\u8981\u306a\u696d\u7a2e\u306f\u3001\u55b6\u696d\u958b\u59cb\u524d\u306b\u8a31\u53ef\u3092\u5f97\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u308b\u305f\u3081\u3001<\/p>\n<p>\u7269\u4ef6\u5951\u7d04\u3084\u8a2d\u5099\u5de5\u4e8b\u306e\u6bb5\u968e\u304b\u3089\u4e26\u884c\u3057\u3066\u7740\u624b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u3010\u9806\u5e8f\u7acb\u3066\u305f\u624b\u7d9a\u304d\u306e\u9042\u884c\u306b\u5411\u3051\u3066\u3011<\/h2>\n<p>&nbsp;<\/p>\n<p>2026\u5e74\u306b\u304a\u3051\u308b\u500b\u4eba\u4e8b\u696d\u306e\u958b\u59cb\u624b\u7d9a\u304d\u306f\u3001\u671f\u9650\u304c\u7de9\u548c\u3055\u308c\u305f\u958b\u696d\u5c4a\u3068\u3001\u5f93\u6765\u901a\u308a\u306e\u671f\u9650\u304c\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u9752\u8272\u7533\u544a\u3084\u5404\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u304c\u6df7\u5728\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6df7\u4e71\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u307e\u305a\u306f\u958b\u696d\u65e5\u3092\u78ba\u5b9a\u3055\u305b\u3001\u305d\u3053\u304b\u3089\u9006\u7b97\u3057\u3066\u5404\u624b\u7d9a\u304d\u3092\u4e00\u3064\u305a\u3064\u9806\u5e8f\u7acb\u3066\u3066\u5b8c\u4e86\u3055\u305b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u304c\u5fc5\u8981\u306a\u5404\u7a2e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u306b\u307e\u3068\u307e\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5408\u308f\u305b\u3066\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>No.2090\u2003\u65b0\u305f\u306b\u4e8b\u696d\u3092\u59cb\u3081\u305f\u3068\u304d\u306e\u5c4a\u51fa\u306a\u3069<\/p>\n<p><a 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