{"id":1584,"date":"2026-11-02T08:22:36","date_gmt":"2026-11-01T23:22:36","guid":{"rendered":"https:\/\/misora-tax.or.jp\/clinic\/?p=1584"},"modified":"2026-11-02T08:44:16","modified_gmt":"2026-11-01T23:44:16","slug":"1584","status":"publish","type":"post","link":"https:\/\/misora-tax.or.jp\/clinic\/1584\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u3001\u7d50\u5c40\u4eca\u5e74\u306f\u4f55\u304c\u5909\u308f\u3063\u305f\u306e\uff1f\uff1f\u30002026\u5e74\u306e\u5e74\u672b\u8abf\u6574\u304b\u3089\u5909\u66f4\u3055\u308c\u308b\u70b9"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u307f\u305d\u3089\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff01\u4eca\u5e74 \u3082 \u5e74\u672b\u8abf\u6574 \u304c 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class=\"ez-toc-section\"><\/span>1.\u57fa\u790e\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052<\/h2>\n<p>\u57fa\u790e\u63a7\u9664\u3068\u306f\u3001\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u3059\u308b\u5834\u5408\u306b\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u203b\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u63a7\u9664\u3067\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306f\u81ea\u8eab\u306e\u6240\u5f97\u306b\u304b\u304b\u3063\u3066\u304f\u308b\u7a0e\u91d1\u3067\u3059\u306e\u3067\u3001\u6240\u5f97\u3092\u6e1b\u3089\u3059\u57fa\u790e\u63a7\u9664\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u3068\u3063\u3066\u306f\u3042\u308a\u304c\u305f\u3044\u63a7\u9664\u3067\u3059\u3002<\/p>\n<p>\u203b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3068\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u5e74\u91d1\u306e\u6240\u5f97(\u96d1\u6240\u5f97)\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u6240\u5f97\u306e\u5408\u8a08\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u5e74\u3001\u3053\u306e<strong>\u300c\u57fa\u790e\u63a7\u9664\u300d\u306e\u91d1\u984d\u304c\u5f15\u304d\u4e0a\u3052<\/strong>\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2922\" src=\"https:\/\/misora-tax.or.jp\/clinic\/wp-content\/uploads\/2026\/11\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-10-30-165540-1.png\" alt=\"\" width=\"938\" height=\"359\" \/><\/p>\n<p>(\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u3001\u300c\u4ee4\u548c8\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u3001p.3\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf\">publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf<\/a>)<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7d66\u4e0e\u53ce\u5165\u304c450\u4e07\u5186\u306e\u65b9\u306b\u3064\u3044\u3066\u306f\u3001<\/p>\n<p>\u3053\u308c\u307e\u3067\uff1a\u57fa\u790e\u63a7\u9664\u984d\u300c88\u4e07\u5186\u300d<\/p>\n<p>\u4eca\u5e74\u304b\u3089\uff1a\u57fa\u790e\u63a7\u9664\u984d\u300c104\u4e07\u5186\u300d<\/p>\n<p>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u300116\u4e07\u5186\u3082\u6240\u5f97\u304b\u3089\u5f15\u3051\u308b\u91d1\u984d\u304c\u5897\u3048\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5b9f\u52d9\u4e0a\u3001\u3053\u306e\u5909\u66f4\u306b\u3088\u3063\u3066\u5897\u3048\u305f\u51e6\u7406\u306f\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<p>\u4f8b\u5e74\u901a\u308a\u3001\u300c\u4ee4\u548c8\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 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\/><\/p>\n<p>&nbsp;<\/p>\n<p>(\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u3001\u300c\u4ee4\u548c\uff18\u5e74\u5206\u5404\u7a2e\u63a7\u9664\u306b\u3064\u3044\u3066\uff08\u7d66\u4e0e\u6240\u5f97\u8005\u7528\uff09\u300d\u3001p.6\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/301.pdf\">publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf)<\/a><\/p>\n<p>&nbsp;<\/p>\n<h2><span id=\"2_%E3%80%8C%E4%BB%95%E5%85%A5%E3%82%8C%E3%80%8D%E4%BB%A5%E5%A4%96%E3%81%AE%E7%B5%8C%E8%B2%BB%E3%82%82%E5%AF%BE%E8%B1%A1%E3%81%AB%E3%81%AA%E3%82%8B\" class=\"ez-toc-section\"><\/span>2. 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loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2920\" src=\"https:\/\/misora-tax.or.jp\/clinic\/wp-content\/uploads\/2026\/11\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-10-30-173812-1.png\" alt=\"\" width=\"947\" height=\"155\" \/><\/p>\n<p>(\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u3001\u300c\u4ee4\u548c8\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u3001p.3\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf\">publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf<\/a>)<\/p>\n<p>&nbsp;<\/p>\n<p>\u5b9f\u52d9\u4e0a\u3067\u306f\u3001<strong>\u81ea\u8eab\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u7b97\u51fa\u306b\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046<\/strong>\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u3092\u7b97\u5f0f\u3067\u8868\u3059\u3068\u3001<strong>\u7d66\u4e0e\u6240\u5f97\uff1d\u7d66\u4e0e\u53ce\u5165\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u300c\u4ee4\u548c8\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8 \u517c 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src=\"https:\/\/misora-tax.or.jp\/clinic\/wp-content\/uploads\/2026\/11\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-10-30-174511.png\" alt=\"\" width=\"625\" height=\"357\" \/><\/p>\n<p>(\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u3001\u300c\u4ee4\u548c\uff18\u5e74\u5206\u5404\u7a2e\u63a7\u9664\u306b\u3064\u3044\u3066\uff08\u7d66\u4e0e\u6240\u5f97\u8005\u7528\uff09\u300d\u3001p.6\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/301.pdf\">publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf)<\/a><\/p>\n<p>&nbsp;<\/p>\n<h2>3.\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306e\u6539\u6b63<\/h2>\n<p>\u6276\u990a\u89aa\u65cf\u7b49\u3092\u6709\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u305d\u306e\u5e74\u9f62\u3084\u6761\u4ef6\u306b\u3088\u3063\u3066\u6276\u990a\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c\u5b50\u4f9b\u3092\u6276\u990a\u306b\u5165\u308c\u305f\u3044\uff01\u300d\u3068\u3044\u3046\u8a71\u306f\u3001\u307e\u3055\u306b\u3053\u306e\u8ad6\u70b9\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u6276\u990a\u89aa\u65cf\u7b49\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u8981\u4ef6\u306e1\u3064\u306b\u3001\u6240\u5f97\u8981\u4ef6\u304c\u3042\u308a\u3001\u4eca\u56de\u305d\u306e<strong>\u6240\u5f97\u8981\u4ef6\u304c\u5c11\u3057\u512a\u3057\u304f\u306a\u308a\u307e\u3057\u305f<\/strong>\u3002<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2925\" src=\"https:\/\/misora-tax.or.jp\/clinic\/wp-content\/uploads\/2026\/11\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-10-30-175949.png\" alt=\"\" width=\"940\" height=\"309\" \/>(\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u3001\u300c\u4ee4\u548c8\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u3001p.3\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf\">publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf<\/a>)<\/p>\n<p>&nbsp;<\/p>\n<p>\u5b9f\u52d9\u3067\u51e6\u7406\u3057\u3066\u3044\u304f\u4e0a\u3067\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49(\u7570\u52d5)\u7533\u544a\u66f8\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f<strong>\u6276\u990a\u89aa\u65cf\u7b49\u304c\u3001<\/strong><\/p>\n<p><strong>\u6240\u5f97\u8981\u4ef6\u3067\u5f15\u3063\u304b\u304b\u3089\u306a\u3044\u304b<\/strong>\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e0b\u306e\u4f8b\u3067\u884c\u304f\u3068\u300c\u5c71\u5ddd\u6625\u5b50\u300d\u3055\u3093\u306e\u6240\u5f97\u91d1\u984d\u306f100\u4e07\u5186\u306e\u305f\u3081\u3001<\/p>\n<p>\u6276\u990a\u89aa\u65cf\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u304c\u3001\u7279\u5b9a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u6276\u990a\u89aa\u65cf\u3068\u7279\u5b9a\u89aa\u65cf\u3067\u306f\u63a7\u9664\u306e\u91d1\u984d\u3082\u5909\u308f\u3063\u3066\u304f\u308b\u306e\u3067\u3001\u53d6\u308a\u6271\u3044\u306b\u306f\u5341\u5206\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2927\" src=\"https:\/\/misora-tax.or.jp\/clinic\/wp-content\/uploads\/2026\/11\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-10-30-180717.png\" alt=\"\" width=\"1242\" height=\"546\" \/><\/p>\n<p>(\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u3001\u300c\u4ee4\u548c\uff18\u5e74\u5206\u5404\u7a2e\u63a7\u9664\u306b\u3064\u3044\u3066\uff08\u7d66\u4e0e\u6240\u5f97\u8005\u7528\uff09\u300d\u3001p.3\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/301.pdf\">publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf)<\/a><\/p>\n<p>&nbsp;<\/p>\n<h2>4.\u5e74\u9f62 23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7279\u4f8b<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u969b\u3001\u5951\u7d04\u3057\u3066\u3044\u308b\u751f\u547d\u4fdd\u967a\u6599\u306e\u652f\u6255\u8a3c\u660e\u66f8\u304c\u3042\u308c\u3070\u3001<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3068\u3057\u3066\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u672c\u4eba\u304c\u652f\u6255\u3063\u305f\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u304c\u5bb6\u65cf\u306a\u3069\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u65b9\u3067\u3042\u308b\u751f\u547d\u4fdd\u967a\u6599\u3082<\/p>\n<p>\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u6700\u592712\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u3001<strong>\u300c\u65b0\u751f\u547d\u4fdd\u967a\u6599\u300d\u306b\u4fc2\u308b\u300c\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d\u306b\u3064\u3044\u3066\u3001<\/strong><\/p>\n<p><strong>\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306b<\/strong><strong>\u7279\u4f8b<\/strong>\u304c\u8a2d\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2928\" src=\"https:\/\/misora-tax.or.jp\/clinic\/wp-content\/uploads\/2026\/11\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-10-30-184656.png\" alt=\"\" width=\"609\" height=\"143\" \/><\/p>\n<p>(\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u3001\u300c\u4ee4\u548c8\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u3001p.3\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf\">publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf<\/a>)<\/p>\n<p>\u300c\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d\u306b\u3064\u3044\u3066\u3001\u3053\u308c\u307e\u3067\u306f\u63a7\u9664\u4e0a\u9650\u984d\u304c4\u4e07\u5186\u3067\u3057\u305f\u304c\u3001<\/p>\n<p>\u6539\u6b63\u306b\u3088\u3063\u3066<strong>\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306f\u3001\u63a7\u9664\u4e0a\u9650\u984d\u304c6\u4e07\u5186<\/strong>\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306b\u3088\u3063\u3066\u7533\u544a\u66f8\u306e\u8868\u793a\u304c\u5927\u304d\u304f\u5909\u66f4\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u5185\u5bb9\u3068\u3057\u3066\u306f\u3001<strong>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u3046\u3061\u3001\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d\u21d2\u300c\u4e00\u822c\u306e\u751f\u547d\u4fdd\u967a\u6599\u300d\u306e\u8a18\u8f09\u5185\u5bb9\u304c<\/strong><\/p>\n<p><strong>\u5909\u66f4\u3055\u308c\u3001\u300c\u2605\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u300d\u306e\u6b04\u304c\u52a0\u308f\u308a\u307e\u3057\u305f<\/strong>\u3002<\/p>\n<p>\u3082\u3057\u3054\u81ea\u8eab\u306b\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u306a\u3089\u3001\u3053\u306e\u7533\u544a\u66f8\u306f\u5ff5\u5165\u308a\u306b\u3054\u8a18\u5165\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2929\" src=\"https:\/\/misora-tax.or.jp\/clinic\/wp-content\/uploads\/2026\/11\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2026-10-30-184008.png\" alt=\"\" width=\"1040\" height=\"755\" \/><\/p>\n<p>(\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u3001\u300c\u4ee4\u548c\uff18\u5e74\u5206\u5404\u7a2e\u63a7\u9664\u306b\u3064\u3044\u3066\uff08\u7d66\u4e0e\u6240\u5f97\u8005\u7528\uff09\u300d\u3001p.8\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/301.pdf\">publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf)<\/a><\/p>\n<p>&nbsp;<\/p>\n<h2>5.\u6700\u5f8c\u306b<\/h2>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u30012026\u5e74\u306b\u304a\u3051\u308b\u5e74\u672b\u8abf\u6574\u306e\u6539\u6b63\u5185\u5bb9\u3068\u3001\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p class=\"ez-toc-title\">\u300c\u57fa\u790e\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u8a3c\u984d\u306e\u5f15\u304d\u4e0a\u3052\u300d<\/p>\n<p class=\"ez-toc-title\">\u300c\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306e\u6539\u6b63\u300d\u300c\u5e74\u9f62 23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7279\u4f8b\u300d<\/p>\n<p>\u4e0a\u8a18\u306e4\u70b9\u3001\u7279\u306b\u300c\u5e74\u9f62 23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7279\u4f8b\u300d\u306b\u3064\u3044\u3066\u306f\u7533\u544a\u66f8\u306e\u8a18\u8f09\u3082\u5909\u308f\u308b<\/p>\n<p>\u5927\u304d\u306a\u6539\u6b63\u3068\u306a\u308a\u307e\u3057\u305f\u306e\u3067\u3001\u7533\u544a\u66f8\u3092\u8a18\u5165\u3059\u308b\u969b\u3084\u5e74\u672b\u8abf\u6574\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u306f\u5341\u4e8c\u5206\u306b\u304a\u6c17\u3092\u4ed8\u3051\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u53c2\u8003\u8cc7\u6599<\/h2>\n<ul data-spread=\"false\">\n<li>\n<p data-pm-slice=\"1 3 []\">\u672c\u8a18\u4e8b\u306f\u3001\u4ee5\u4e0b\u306e\u516c\u7684\u6a5f\u95a2\u306e\u8cc7\u6599\u3092\u53c2\u8003\u306b\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul data-spread=\"true\">\n<li>\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c8\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf\">publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf<\/a><\/li>\n<li>\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c\uff18\u5e74\u5206\u5404\u7a2e\u63a7\u9664\u306b\u3064\u3044\u3066\uff08\u7d66\u4e0e\u6240\u5f97\u8005\u7528\uff09\u300d<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2026\/pdf\/301.pdf\">publication\/pamph\/gensen\/nencho2026\/pdf\/nencho_all.pdf)<\/a><\/li>\n<li>\u56fd\u7a0e\u5e81\u300cNo.1199 \u57fa\u790e\u63a7\u9664\u300d<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1199.htm\" data-rich-text-autolink=\"\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1199.htm<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div 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