{"id":5074,"date":"2026-02-23T22:11:33","date_gmt":"2026-02-23T13:11:33","guid":{"rendered":"https:\/\/officesai.com\/blog\/?p=5074"},"modified":"2026-02-25T22:47:23","modified_gmt":"2026-02-25T13:47:23","slug":"nennkin-tax-2","status":"publish","type":"post","link":"http:\/\/officesai.com\/blog\/2026\/02\/23\/nennkin-tax-2\/","title":{"rendered":"\u5e74\u91d1\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066"},"content":{"rendered":"
\n

\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3057\u305f<\/h3>\n

\n\u57fa\u672c\u7684\u306b\u30012026\u5e7402\u670816\u65e5<\/abbr> \u301c 2026\u5e7403\u670816\u65e5<\/abbr> \u304c\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3067\u3001\u73fe\u5728\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306e\u30b7\u30fc\u30ba\u30f3\u3067\u3059\u3002\u79c1\u306f\u30012026\u5e7402\u670819\u65e5<\/abbr> \u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u6803\u6728\u770c \u5927\u7530\u539f\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3057\u305f\u3002
\n\u4eca\u56de (2025\u5e74\u5ea6\/\u4ee4\u548c7\u5e74\u5ea6) \u306f\u3001\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1<\/span>\u3068\u56fd\u6c11\u539a\u751f\u5e74\u91d1<\/span>\u3092\u53d7\u7d66\u3057\u305f\u306e\u3067\u3001\u901a\u5e74\u306e\u7533\u544a\u3068\u7570\u306a\u308b\u70b9\u304c\u3042\u308a\u3001\u5099\u5fd8\u9332\u7684\u306b\u6295\u7a3f\u3057\u307e\u3059\u3002
\n\u5c1a\u3001\u79c1\u306f\u3001\u3053\u308c\u3089\u306b\u95a2\u3059\u308b\u58eb\u696d\u3092\u6709\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u3042\u304f\u307e\u3067\u3082\u53c2\u8003\u3068\u3057\u3066\u6349\u3048\u3066\u304f\u3060\u3055\u3044\u3002\n<\/p>\n<\/div>\n

<\/a> <\/a><\/p>\n

\n

\u5177\u4f53\u7684\u306b\u8ee2\u6a5f\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8<\/h3>\n

\n\u5e74\u91d1\u3068\u6240\u5f97\u7a0e<\/a> (2025\u5e7403\u670802\u65e5<\/abbr> \u65b0\u898f\u6295\u7a3f)  \u306b\u3001\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u306e\u53d7\u7d66\u6642\u3001\u4e8b\u696d\u7a0e JPY 12,600- \u304c\u3001\u5929\u5f15\u304d\u3055\u308c\u3001\u305d\u306e\u5dee\u984d\u304c\u632f\u308a\u8fbc\u307e\u308c\u307e\u3057\u305f\u3002
\n\u4eca\u56de\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3088\u308a\u3001\u3053\u306e\u5929\u5f15\u304d\u3055\u308c\u305f\u4e8b\u696d\u7a0e\u304c\u9084\u4ed8\u3055\u308c\u308b\u3068\u601d\u3044\u307e\u3059\u3002
\n\u4e0b\u8a18\u306b\u3001\u5177\u4f53\u7684\u306a\u6570\u5024\u3082\u8e0f\u307e\u3048\u3001\u7d39\u4ecb\u3057\u307e\u3059\u3002\n<\/p>\n

\u30b7\u30ca\u30ea\u30aa<\/span><\/h4>\n

\n\u7b2c\uff11\u8868\u306e\u53ce\u5165\u91d1\u984d\u7b49\u306e\u4e8b\u696d\u306e\u533a\u5206\u306f\u3001\uff14\u3092\u9078\u629e\u3057\u307e\u3057\u305f\u3002
\n\u500b\u4eba\u7684\u306b\u3001\u96fb\u5b50\u5a92\u4f53\u306b\u3088\u308b\u7c3f\u8a18\u306b\u3066\u3001\u4fee\u6b63\u30ed\u30b0\u306a\u3069\u306e\u8a02\u6b63\u304c\u3067\u304d\u306a\u3044\u30bd\u30d5\u30c8\u306f\u3001\u4e16\u306e\u4e2d\u306b\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u8ca9\u58f2\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3082\u4fee\u6b63\u3082\u3084\u308a\u65b9\u6b21\u7b2c\u3067\u3001\u884c\u3048\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\uff11\u3092\u9078\u629e\u3067\u304d\u308b\u65b9\u306f\u3001\u3059\u3054\u3044\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002(ALC<\/abbr><\/span>ACL<\/abbr> \u306e\u6271\u3044\u306b\u306a\u308b\u3068\u601d\u3046\u3002)<\/p>\n

\n
\u7533\u544a\u306e\u7a2e\u985e<\/dt>\n
\u5c5e\u306b\u8a00\u308f\u308c\u308b\u767d\u8272\u7533\u544a<\/dd>\n
\u8077\u696d<\/dt>\n
\u8acb\u8ca0\u696d<\/dd>\n
\u5bb6\u65cf\u69cb\u6210<\/dt>\n
\u5358\u8eab\u306e\u72ec\u8eab<\/dd>\n<\/dl>\n

\u7b2c\uff11\u8868<\/span><\/h4>\n

\n\u500b\u4eba\u7684\u306b\u3001\u7b2c\uff11\u8868\u3078\u306e\u8a18\u8f09\u306f\u3001\u53ce\u652f\u5185\u8a33\u66f8\u3068\u7b2c\uff12\u8868\u306e\u8ee2\u8a18\u3068\u601d\u3044\u307e\u3059\u3002
\n\u4e00\u65b9\u3001\u57fa\u790e\u63a7\u9664\u306e\u90e8\u5206\u306e\u91d1\u984d\u306f\u3001\u5404\u4f4d\u306b\u3088\u308a\u3001\u7570\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u5927\u90e8\u5206\u306f\u3001JPY 950,000- \u3068\u601d\u3044\u307e\u3059\u3002\n<\/p>\n

\u53ce\u5165\u91d1\u984d\u7b49\u306e\u90e8\u5206<\/p>\n

\n
\u4e8b\u696d<\/dt>\n
JPY 944,603- (1)<\/dd>\n
\u96d1→ \u516c\u7684\u5e74\u91d1\u7b49<\/dt>\n
JPY 190,779- (2)<\/dd>\n<\/dl>\n
    \n
  1. \u53ce\u652f\u5185\u8a33\u66f8\u306e\u5dee\u5f15\u91d1\u984d (10) \u306e\u90e8\u5206<\/li>\n
  2. \u7b2c\uff12\u8868\u306e\u6240\u5f97\u306e\u5185\u8a33\u306e\u96d1\u6240\u5f97\u306e\u5404\u7a2e\u5e74\u91d1\u306e\u5408\u8a08\u91d1\u984d<\/li>\n<\/ol>\n

    \u6240\u5f97\u91d1\u984d\u7b49\u306e\u90e8\u5206<\/p>\n

    \n
    \u4e8b\u696d<\/dt>\n
    JPY 120,620- (1)<\/dd>\n
    \u96d1→ \u516c\u7684\u5e74\u91d1\u7b49<\/dt>\n
    JPY 0- (2)<\/dd>\n
    \u5408\u8a08<\/dt>\n
    JPY 120,620-<\/dd>\n<\/dl>\n
      \n
    1. \u53ce\u652f\u5185\u8a33\u66f8\u306e\u6240\u5f97\u91d1\u984d (21) \u306e\u90e8\u5206<\/li>\n
    2. \u7b2c\uff12\u8868\u306e\u6240\u5f97\u306e\u5185\u8a33\u306e\u96d1\u6240\u5f97\u306e\u5404\u7a2e\u5e74\u91d1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u5408\u8a08\u91d1\u984d \u4eca\u56de\u306f\u3001JPY 0- \u3067\u3057\u305f\u3002<\/li>\n<\/ol>\n

      \u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u91d1\u984d\u306e\u90e8\u5206<\/p>\n

      \n
      \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/dt>\n
      JPY 17,400- (1)<\/dd>\n
      \u57fa\u790e\u63a7\u9664<\/dt>\n
      JPY 950,000- (2)<\/dd>\n
      \u5408\u8a08<\/dt>\n
      JPY 967,400-<\/dd>\n<\/dl>\n
        \n
      1. \u7b2c\uff12\u8868\u306b\u8a18\u8f09\u3057\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u30fb\u30fb\u30fb\u306e\u5408\u8a08\u91d1\u984d\u3067\u3001\u79c1\u306e\u5834\u5408\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7a0e\u3067\u3059\u3002<\/li>\n
      2. \u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4ee4\u548c\uff17\u5e74\u5206 \u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d<\/a> p.21 \u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ol>\n

        \u4eca\u56de\u306f\u3001\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u306e\u53d7\u7d66\u6642\u306b\u3001\u6240\u5f97\u7a0e JPY 12,600- \u3092\u7d0d\u4ed8\u3057\u3066\u3044\u307e\u3059\u3002\u4eca\u56de\u3001\u7d0d\u4ed8\u3059\u308b\u6240\u5f97\u7a0e\u306f\u3001JPY 0- \u3088\u308a\u3001\u9084\u4ed8\u3055\u308c\u308b\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002
        \n\u4e0b\u8a18\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u307e\u3057\u305f\u3002\n<\/p>\n

        \u7a0e\u91d1\u306e\u8a08\u7b97\u306e\u90e8\u5206<\/p>\n

        \n
        \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d (49)<\/dt>\n
        JPY 12,600-<\/dd>\n
        \u7533\u544a\u7d0d\u7a0e\u984d (50)<\/dt>\n
        JPY \u25b3 12,600-<\/dd>\n
        \u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1 (53)<\/dt>\n
        JPY 12,600-<\/dd>\n<\/dl>\n

        <\/a><\/p>\n

        \u7b2c\uff12\u8868<\/span><\/h4>\n

        \n\u4eca\u56de\u3001\u5404\u7a2e\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u3001\u6240\u5f97\u306e\u5185\u8a33\u306e\u90e8\u5206 (\u6240\u5f97\u306e\u7a2e\u985e\u306f\u3001\u96d1\u3067\u3059) \u306b\u8a18\u8f09\u3057\u307e\u3057\u305f\u3002
        \n\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3057\u305f\u5185\u5bb9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002\n<\/p>\n\n\n\n\n
        \u6240\u5f97\u306e\u5185\u8a33<\/caption>\n
        \u6240\u5f97\u306e\u7a2e\u985e<\/th>\n\u7a2e\u76ee<\/th>\n\u7d66\u4e0e\u306a\u3069\u306e\u652f\u6255\u3044\u30fb\u30fb\u30fb\u306e\u90e8\u5206<\/th>\n\u53ce\u5165\u91d1\u984d<\/th>\n\u6e90\u6cc9\u4e2d\u79cb\u7a0e\u984d<\/th>\n<\/tr>\n
        \u96d1<\/th>\n\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1<\/th>\n\u6771\u829d\u4f01\u696d\u5e74\u91d1\u57fa\u91d1
        9700150072999<\/th>\n        		63,400<\/th>\n0<\/th>\n<\/tr>\n
        \u96d1<\/th>\n\u56fd\u6c11\u539a\u751f\u5e74\u91d1<\/th>\n\u539a\u751f\u52b4\u50cd\u7701
        6000012070001<\/th>\n        		127,379<\/th>\n0<\/th>\n<\/tr>\n<\/table>\n<\/div>\n
        \n

        \u6dfb\u4ed8\u3057\u305f\u8cc7\u6599<\/h3>\n

        \n\u7e70\u308a\u8fd4\u3057\u307e\u3059\u304c\u3001\u4eca\u56de\u3001\u5404\u7a2e\u516c\u7684\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u307e\u3057\u305f\u3002
        \n\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u539a\u751f\u52b4\u50cd\u7701\u3088\u308a\u90f5\u9001\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u6dfb\u4ed8\u3057\u306a\u304f\u3066\u826f\u3044\u3089\u3057\u3044\u3067\u3059\u3002
        \n\u4f46\u3057\u3001\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u306b\u95a2\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u30b3\u30d4\u30fc\u3067\u306a\u304f\u3001\u5143\u8868\u3092\u6dfb\u4ed8\u3057\u307e\u3057\u305f\u3002
        \n\u6b8b\u308a\u306e\u6dfb\u4ed8\u3057\u305f\u8cc7\u6599\u306f\u3001\u901a\u5e74\u3068\u304a\u308a\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30fb\u30ab\u30fc\u30c9\u306e\u30b3\u30d4\u30fc\u3068\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7a0e\u306e\u9818\u53ce\u66f8\u3092\u6dfb\u4ed8\u3057\u307e\u3057\u305f\u3002\n<\/p>\n<\/div>\n

        \"\u5bcc\u58eb\u901a<\/a><\/p>\n

        \n

        \u3044\u3064\u9084\u4ed8\u3055\u308c\u308b\u304b\u306a<\/h3>\n

        \n\u4eca\u56de\u306e\u7533\u544a\u306b\u3066\u3001\u6240\u5f97\u7a0e\u304c\u9084\u4ed8\u3055\u308c\u308b\u3068\u601d\u3044\u307e\u3059\u3002
        \n2026\u5e7402\u670819\u65e5<\/abbr> \u306b\u3001\u7533\u544a\u3057\u307e\u3057\u305f\u304c\u3001\u9084\u4ed8\u91d1\u306f\u3001\u3044\u3064\u9803\u306a\u306e\u304b\u306a \u301c \u3063\u3066\u6c17\u6301\u3061\u3067\u3059\u3002\n<\/p>\n

        \n\u4eca\u56de\u3082\u4f4f\u6c11\u7a0e\u306f\u3001\u975e\u8ab2\u7a0e\u306b\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002
        \n\u4eca\u5e74\u306f\u3001\u56fd\u6c11\u539a\u751f\u5e74\u91d1\u304c\u3001\uff11\u5e74\u5206 JPY 127,379- \u2715 6\u56de \u306b\u3066\u3001JPY 764,274- \u306e\u898b\u8fbc\u307f\u3067\u3001\uff16\uff15\u6b73\u672a\u6e80\u3067\u3001\u6240\u5f97\u91d1\u984d\u304c\u3001JPY 1,000,000- \u672a\u6e80\u306e\u5834\u5408\u3001\u5e74\u91d1\u306e\u63a7\u9664\u91d1\u984d\u306f\u3001JPY 600,000- \u3089\u3057\u304f\u3001\u4f4f\u6c11\u7a0e\u975e\u8ab2\u7a0e\u306b\u3059\u308b\u306b\u306f\u3001\u6240\u5f97\u91d1\u984d\u306f\u3001JPY 200,000- \u7a0b\u5ea6<\/span>\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u305d\u3046\u3067\u3059\u3002
        \n\u4eca\u5e74\u306f\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002\n<\/p>\n<\/div>\n

        \"HP<\/a><\/p>\n

        \n

        \u3053\u306e\u6295\u7a3f\u306e\u6539\u5b9a\u5c65\u6b74<\/h3>\n

        \n\u3053\u306e\u30da\u30fc\u30b8\u306b\u306f\u3001\u5404\u7a2e\u5e83\u544a\u3082\u63b2\u793a\u3057\u3066\u3044\u307e\u3059\u3002
        \n\u63b2\u793a\u3057\u305f\u5e83\u544a\u3001\u53ca\u3073\u3001\u30b9\u30bf\u30a4\u30eb<\/abbr>\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u306f\u3001\u5c65\u6b74\u3092\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002\n<\/p>\n

        \n
        2026\u5e7402\u670825\u65e5<\/abbr><\/dt>\n
        \n(1) ALC<\/abbr><\/span> → ACL<\/abbr><\/span> \u306b\u4fee\u6b63
        \n(2) \u4ee4\u548c\uff17\u5e74\u5206 \u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d \u306e\u30ea\u30f3\u30af\u5148\u306e\u8ffd\u8a18\n <\/dd>\n
        2026\u5e7402\u670823\u65e5<\/abbr><\/dt>\n
        \u65b0\u898f\u6295\u7a3f<\/dd>\n<\/dl>\n

        \u2212\u4ee5\u3000\u4e0a\u2212<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

        \u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3057\u305f \u57fa\u672c\u7684\u306b\u30012026\u5e7402\u670816\u65e5 \u301c 2026\u5e7403\u670816\u65e5 \u304c\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3067\u3001\u73fe\u5728\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306e\u30b7\u30fc\u30ba\u30f3\u3067\u3059\u3002\u79c1\u306f\u30012026\u5e7402\u670819\u65e5 \u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u6803\u6728\u770c \u5927\u7530\u539f\u7a0e\u52d9\u7f72\u306b\u63d0 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[3],"tags":[83,136,41],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p23PO7-1jQ","jetpack_likes_enabled":true,"_links":{"self":[{"href":"http:\/\/officesai.com\/blog\/wp-json\/wp\/v2\/posts\/5074"}],"collection":[{"href":"http:\/\/officesai.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/officesai.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/officesai.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/officesai.com\/blog\/wp-json\/wp\/v2\/comments?post=5074"}],"version-history":[{"count":6,"href":"http:\/\/officesai.com\/blog\/wp-json\/wp\/v2\/posts\/5074\/revisions"}],"predecessor-version":[{"id":5080,"href":"http:\/\/officesai.com\/blog\/wp-json\/wp\/v2\/posts\/5074\/revisions\/5080"}],"wp:attachment":[{"href":"http:\/\/officesai.com\/blog\/wp-json\/wp\/v2\/media?parent=5074"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/officesai.com\/blog\/wp-json\/wp\/v2\/categories?post=5074"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/officesai.com\/blog\/wp-json\/wp\/v2\/tags?post=5074"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}