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ez-toc-heading-2\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E3%80%90%E3%82%B9%E3%83%86%E3%83%83%E3%83%971%E3%80%91%E7%B4%8D%E6%9C%9F%E9%99%90%E3%81%AE%E7%BF%8C%E6%97%A5%E3%81%8B%E3%82%89%E5%BB%B6%E6%BB%9E%E7%A8%8E%E3%81%8C%E7%99%BA%E7%94%9F%E3%81%97%E5%A7%8B%E3%82%81%E3%82%8B\" >\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3057\u59cb\u3081\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E3%80%90%E3%82%B9%E3%83%86%E3%83%83%E3%83%972%E3%80%91%E7%B4%8D%E6%9C%9F%E9%99%90%E3%81%8B%E3%82%891%E3%82%AB%E6%9C%88%E5%89%8D%E5%BE%8C%E3%81%AB%E8%AD%A6%E5%91%8A%E3%82%92%E7%A4%BA%E3%81%99%E7%9D%A3%E4%BF%83%E7%8A%B6%E3%81%8C%E5%B1%8A%E3%81%8F\" 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href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E3%80%90%E3%82%B9%E3%83%86%E3%83%83%E3%83%974%E3%80%91%E4%BB%A3%E8%A1%A8%E8%80%85%E3%81%AE%E5%90%8C%E6%84%8F%E3%82%92%E5%BE%97%E3%82%8B%E3%81%93%E3%81%A8%E3%81%AA%E3%81%8F%E5%BE%B9%E5%BA%95%E7%9A%84%E3%81%AA%E8%B2%A1%E7%94%A3%E8%AA%BF%E6%9F%BB%E3%81%8C%E9%80%B2%E3%82%81%E3%82%89%E3%82%8C%E3%82%8B\" >\u3010\u30b9\u30c6\u30c3\u30d74\u3011\u4ee3\u8868\u8005\u306e\u540c\u610f\u3092\u5f97\u308b\u3053\u3068\u306a\u304f\u5fb9\u5e95\u7684\u306a\u8ca1\u7523\u8abf\u67fb\u304c\u9032\u3081\u3089\u308c\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E3%80%90%E3%82%B9%E3%83%86%E3%83%83%E3%83%975%E3%80%91%E9%A0%90%E8%B2%AF%E9%87%91%E3%82%84%E4%B8%8D%E5%8B%95%E7%94%A3%E3%81%AA%E3%81%A9%E3%81%AE%E8%B2%A1%E7%94%A3%E3%81%8C%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%82%89%E3%82%8C%E3%82%8B\" >\u3010\u30b9\u30c6\u30c3\u30d75\u3011\u9810\u8caf\u91d1\u3084\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8ca1\u7523\u304c\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E3%80%90%E3%82%B9%E3%83%86%E3%83%83%E3%83%976%E3%80%91%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%82%89%E3%82%8C%E3%81%9F%E8%B2%A1%E7%94%A3%E3%81%8C%E5%85%AC%E5%A3%B2%E3%81%AB%E3%81%8B%E3%81%91%E3%82%89%E3%82%8C%E3%81%A6%E5%BC%B7%E5%88%B6%E7%9A%84%E3%81%AB%E5%87%A6%E5%88%86%E3%81%95%E3%82%8C%E3%82%8B\" 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href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#1%E5%A3%B2%E6%8E%9B%E9%87%91%E3%81%8C%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%82%89%E3%82%8C%E3%81%A6%E5%8F%96%E5%BC%95%E5%85%88%E3%81%AB%E6%BB%9E%E7%B4%8D%E3%81%AE%E4%BA%8B%E5%AE%9F%E3%81%8C%E7%9F%A5%E3%82%8C%E6%B8%A1%E3%82%8B\" >1.\u58f2\u639b\u91d1\u304c\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u3066\u53d6\u5f15\u5148\u306b\u6ede\u7d0d\u306e\u4e8b\u5b9f\u304c\u77e5\u308c\u6e21\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#2%E4%BA%8B%E6%A5%AD%E7%94%A8%E3%81%AE%E9%8A%80%E8%A1%8C%E5%8F%A3%E5%BA%A7%E3%81%8C%E5%87%8D%E7%B5%90%E3%81%95%E3%82%8C%E3%81%A6%E6%97%A5%E3%80%85%E3%81%AE%E6%B1%BA%E6%B8%88%E3%81%8C%E3%81%A7%E3%81%8D%E3%81%AA%E3%81%8F%E3%81%AA%E3%82%8B\" 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href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#4%E6%A9%9F%E6%A2%B0%E8%A8%AD%E5%82%99%E3%82%84%E3%82%AA%E3%83%95%E3%82%A3%E3%82%B9%E3%81%AA%E3%81%A9%E3%81%AE%E9%87%8D%E8%A6%81%E3%81%AA%E4%BA%8B%E6%A5%AD%E7%94%A8%E8%B3%87%E7%94%A3%E3%82%92%E5%A4%B1%E3%81%86\" >4.\u6a5f\u68b0\u8a2d\u5099\u3084\u30aa\u30d5\u30a3\u30b9\u306a\u3069\u306e\u91cd\u8981\u306a\u4e8b\u696d\u7528\u8cc7\u7523\u3092\u5931\u3046<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E6%B3%95%E4%BA%BA%E3%81%8C%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%82%92%E5%8F%97%E3%81%91%E3%82%8B%E5%AF%BE%E8%B1%A1%E8%B3%87%E7%94%A3%E3%81%A8%E6%B3%95%E5%BE%8B%E3%81%A7%E5%AE%88%E3%82%89%E3%82%8C%E3%82%8B%E7%AF%84%E5%9B%B2%E3%82%92%E8%A7%A3%E8%AA%AC\" 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href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E6%B3%95%E5%BE%8B%E3%81%AB%E3%82%88%E3%81%A3%E3%81%A6%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%81%8C%E7%A6%81%E6%AD%A2%E3%81%95%E3%82%8C%E3%81%A6%E3%81%84%E3%82%8B%E6%9C%80%E4%BD%8E%E9%99%90%E3%81%AE%E8%B2%A1%E7%94%A3\" >\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u5dee\u3057\u62bc\u3055\u3048\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u9650\u306e\u8ca1\u7523<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E6%B3%95%E4%BA%BA%E3%81%8C%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%82%92%E5%9B%9E%E9%81%BF%E3%83%BB%E8%A7%A3%E9%99%A4%E3%81%99%E3%82%8B%E3%81%9F%E3%82%81%E3%81%AE4%E3%81%A4%E3%81%AE%E6%96%B9%E6%B3%95\" >\u6cd5\u4eba\u304c\u5dee\u3057\u62bc\u3055\u3048\u3092\u56de\u907f\u30fb\u89e3\u9664\u3059\u308b\u305f\u3081\u306e4\u3064\u306e\u65b9\u6cd5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E6%96%B9%E6%B3%951%E6%BB%9E%E7%B4%8D%E3%81%99%E3%82%8B%E3%81%A8%E5%8E%B3%E3%81%97%E3%81%8F%E8%BF%BD%E5%8F%8A%E3%81%95%E3%82%8C%E3%82%8B%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%83%BB%E6%BA%90%E6%B3%89%E5%BE%B4%E5%8F%8E%E7%A8%8E%E3%82%92%E6%9C%80%E5%84%AA%E5%85%88%E3%81%A7%E6%94%AF%E6%89%95%E3%81%86\" >\u65b9\u6cd51.\u6ede\u7d0d\u3059\u308b\u3068\u53b3\u3057\u304f\u8ffd\u53ca\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u6700\u512a\u5148\u3067\u652f\u6255\u3046<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E6%96%B9%E6%B3%952%E7%A8%8E%E5%8B%99%E7%BD%B2%E3%82%84%E8%87%AA%E6%B2%BB%E4%BD%93%E3%81%AE%E7%AA%93%E5%8F%A3%E3%81%A7%E5%88%86%E5%89%B2%E7%B4%8D%E4%BB%98%EF%BC%88%E5%88%86%E7%B4%8D%EF%BC%89%E3%82%92%E4%BA%A4%E6%B8%89%E3%81%99%E3%82%8B\" >\u65b9\u6cd52.\u7a0e\u52d9\u7f72\u3084\u81ea\u6cbb\u4f53\u306e\u7a93\u53e3\u3067\u5206\u5272\u7d0d\u4ed8\uff08\u5206\u7d0d\uff09\u3092\u4ea4\u6e09\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E6%96%B9%E6%B3%953%E7%B4%8D%E7%A8%8E%E7%8C%B6%E4%BA%88%E5%88%B6%E5%BA%A6%E3%82%92%E7%94%B3%E8%AB%8B%E3%81%99%E3%82%8B\" >\u65b9\u6cd53.\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u3092\u7533\u8acb\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E6%96%B9%E6%B3%954%E9%A1%A7%E5%95%8F%E7%A8%8E%E7%90%86%E5%A3%AB%E3%82%84%E5%B0%82%E9%96%80%E6%A9%9F%E9%96%A2%E3%81%AB%E9%80%9F%E3%82%84%E3%81%8B%E3%81%AB%E7%9B%B8%E8%AB%87%E3%81%99%E3%82%8B\" >\u65b9\u6cd54.\u9867\u554f\u7a0e\u7406\u58eb\u3084\u5c02\u9580\u6a5f\u95a2\u306b\u901f\u3084\u304b\u306b\u76f8\u8ac7\u3059\u308b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/tax-seizure-risk\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E3%81%8C%E7%A8%8E%E9%87%91%E3%82%92%E6%BB%9E%E7%B4%8D%E3%81%97%E3%81%9F%E5%BE%8C%E3%81%AB%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%81%8C%E8%A1%8C%E3%82%8F%E3%82%8C%E3%82%8B%E3%81%BE%E3%81%A7%E3%81%AE%E5%85%B7%E4%BD%93%E7%9A%84%E3%81%AA%E6%B5%81%E3%82%8C\"><\/span>\u6cd5\u4eba\u304c\u7a0e\u91d1\u3092\u6ede\u7d0d\u3057\u305f\u5f8c\u306b\u5dee\u3057\u62bc\u3055\u3048\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u306e\u5177\u4f53\u7684\u306a\u6d41\u308c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/10\/tax-seizure-risk_01.jpg\" alt=\"\" class=\"wp-image-945\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/10\/tax-seizure-risk_01.jpg 1000w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/10\/tax-seizure-risk_01-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/10\/tax-seizure-risk_01-768x512.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u6cd5\u4eba\u304c\u7a0e\u91d1\u3092\u6ede\u7d0d\u3059\u308b\u3068\u3001\u7763\u4fc3\u306a\u3069\u3092\u7d4c\u3066\u8ca1\u7523\u3092\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u3084\u6642\u671f\u306f\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u6ede\u7d0d\u304b\u3089\u5dee\u3057\u62bc\u3055\u3048\u30fb\u63db\u4fa1\u307e\u3067\u306e\u57fa\u672c\u7684\u306a\u6d41\u308c\u30926\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%80%90%E3%82%B9%E3%83%86%E3%83%83%E3%83%971%E3%80%91%E7%B4%8D%E6%9C%9F%E9%99%90%E3%81%AE%E7%BF%8C%E6%97%A5%E3%81%8B%E3%82%89%E5%BB%B6%E6%BB%9E%E7%A8%8E%E3%81%8C%E7%99%BA%E7%94%9F%E3%81%97%E5%A7%8B%E3%82%81%E3%82%8B\"><\/span>\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3057\u59cb\u3081\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u56fd\u7a0e\u3092\u7d0d\u671f\u9650\u307e\u3067\u306b\u5b8c\u7d0d\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u5ef6\u6ede\u7a0e\u306f\u3001\u5b8c\u7d0d\u3059\u308b\u65e5\u307e\u3067\u306e\u65e5\u6570\u306b\u5fdc\u3058\u3066\u8a08\u7b97\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5272\u5408\u306f\u3001\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u30ab\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u3068\u3001\u305d\u308c\u4ee5\u964d\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u539f\u5247\u7684\u306a\u5272\u5408\u306f\u5e747.3\uff05\u3068\u5e7414.6\uff05\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u7279\u4f8b\u306b\u3088\u308b\u5272\u5408\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6ede\u7d0d\u671f\u9593\u304c\u9577\u304f\u306a\u308b\u307b\u3069\u3001\u5ef6\u6ede\u7a0e\u306e\u8ca0\u62c5\u3082\u5897\u3048\u3066\u3044\u304d\u307e\u3059\u3002\u4e00\u62ec\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u653e\u7f6e\u305b\u305a\u3001\u65e9\u3081\u306b\u7a0e\u52d9\u7f72\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300cNo.9205 \u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066\u300d.<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm<\/a> ,\uff082026-04-01\uff09.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%80%90%E3%82%B9%E3%83%86%E3%83%83%E3%83%972%E3%80%91%E7%B4%8D%E6%9C%9F%E9%99%90%E3%81%8B%E3%82%891%E3%82%AB%E6%9C%88%E5%89%8D%E5%BE%8C%E3%81%AB%E8%AD%A6%E5%91%8A%E3%82%92%E7%A4%BA%E3%81%99%E7%9D%A3%E4%BF%83%E7%8A%B6%E3%81%8C%E5%B1%8A%E3%81%8F\"><\/span>\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u7d0d\u671f\u9650\u304b\u30891\u30ab\u6708\u524d\u5f8c\u306b\u8b66\u544a\u3092\u793a\u3059\u7763\u4fc3\u72b6\u304c\u5c4a\u304f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7a0e\u91d1\u3092\u7d0d\u671f\u9650\u307e\u3067\u306b\u7d0d\u3081\u306a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u3084\u81ea\u6cbb\u4f53\u304b\u3089\u7763\u4fc3\u72b6\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u56fd\u7a0e\u3067\u306f\u3001\u7d0d\u671f\u9650\u304b\u308950\u65e5\u4ee5\u5185\u306b\u7763\u4fc3\u72b6\u3092\u767a\u3059\u308b\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u56fd\u7a0e\u3067\u306f\u3001\u7763\u4fc3\u72b6\u3092\u767a\u3057\u305f\u65e5\u304b\u308910\u65e5\u3092\u7d4c\u904e\u3057\u3066\u3082\u5b8c\u7d0d\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u5dee\u3057\u62bc\u3055\u3048\u304c\u53ef\u80fd\u306a\u6bb5\u968e\u3078\u9032\u307f\u307e\u3059\u3002\u305f\u3060\u3057\u300110\u65e5\u5f8c\u306b\u5fc5\u305a\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5730\u65b9\u7a0e\u306f\u3001\u56fd\u7a0e\u3068\u7763\u4fc3\u306e\u6642\u671f\u3084\u624b\u7d9a\u304d\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u7763\u4fc3\u72b6\u304c\u5c4a\u3044\u305f\u3089\u653e\u7f6e\u305b\u305a\u3001\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u65e9\u3081\u306b\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300c\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u57fa\u672c\u901a\u9054 \u7b2c47\u6761\u95a2\u4fc2 \u5dee\u62bc\u3048\u306e\u8981\u4ef6\u300d.<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/01\/01\/047\/01.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/01\/01\/047\/01.htm<\/a> ,\uff08\u53c2\u71672026-09-01\uff09.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%80%90%E3%82%B9%E3%83%86%E3%83%83%E3%83%973%E3%80%91%E9%9B%BB%E8%A9%B1%E3%82%84%E6%9B%B8%E9%9D%A2%E3%80%81%E7%9B%B4%E6%8E%A5%E8%A8%AA%E5%95%8F%E3%81%AB%E3%82%88%E3%81%A3%E3%81%A6%E6%94%AF%E6%89%95%E3%81%84%E3%81%8C%E5%BC%B7%E3%81%8F%E7%9D%A3%E4%BF%83%E3%81%95%E3%82%8C%E3%82%8B\"><\/span>\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u96fb\u8a71\u3084\u66f8\u9762\u3001\u76f4\u63a5\u8a2a\u554f\u306b\u3088\u3063\u3066\u652f\u6255\u3044\u304c\u5f37\u304f\u7763\u4fc3\u3055\u308c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7763\u4fc3\u5f8c\u3082\u7a0e\u91d1\u306e\u672a\u7d0d\u304c\u7d9a\u304f\u3068\u3001\u66f8\u9762\u3084\u96fb\u8a71\u306a\u3069\u3067\u7d0d\u4ed8\u3092\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u3001\u5fb4\u53ce\u62c5\u5f53\u8077\u54e1\u304c\u6cd5\u4eba\u306e\u4e8b\u52d9\u6240\u306a\u3069\u3092\u8a2a\u554f\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u50ac\u544a\u306e\u65b9\u6cd5\u3084\u56de\u6570\u3001\u6642\u671f\u306f\u4e00\u5f8b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5dee\u3057\u62bc\u3055\u3048\u306e\u524d\u306b\u3001\u66f8\u9762\u3084\u96fb\u8a71\u3001\u8a2a\u554f\u306b\u3088\u308b\u50ac\u544a\u304c\u5168\u3066\u884c\u308f\u308c\u308b\u3068\u3082\u9650\u3089\u306a\u3044\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u50ac\u544a\u3092\u7121\u8996\u3057\u3066\u3082\u7d0d\u7a0e\u7fa9\u52d9\u306f\u306a\u304f\u306a\u308a\u307e\u305b\u3093\u3002\u8ca1\u7523\u8abf\u67fb\u3084\u5dee\u3057\u62bc\u3055\u3048\u3078\u9032\u3080\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u5fb4\u53ce\u6a5f\u95a2\u3078\u4e8b\u60c5\u3092\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300c\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u57fa\u672c\u901a\u9054 \u7b2c47\u6761\u95a2\u4fc2 \u5dee\u62bc\u3048\u306e\u8981\u4ef6\u300d.<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/01\/01\/047\/01.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/01\/01\/047\/01.htm<\/a> ,\uff08\u53c2\u71672026-09-01\uff09.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%80%90%E3%82%B9%E3%83%86%E3%83%83%E3%83%974%E3%80%91%E4%BB%A3%E8%A1%A8%E8%80%85%E3%81%AE%E5%90%8C%E6%84%8F%E3%82%92%E5%BE%97%E3%82%8B%E3%81%93%E3%81%A8%E3%81%AA%E3%81%8F%E5%BE%B9%E5%BA%95%E7%9A%84%E3%81%AA%E8%B2%A1%E7%94%A3%E8%AA%BF%E6%9F%BB%E3%81%8C%E9%80%B2%E3%82%81%E3%82%89%E3%82%8C%E3%82%8B\"><\/span>\u3010\u30b9\u30c6\u30c3\u30d74\u3011\u4ee3\u8868\u8005\u306e\u540c\u610f\u3092\u5f97\u308b\u3053\u3068\u306a\u304f\u5fb9\u5e95\u7684\u306a\u8ca1\u7523\u8abf\u67fb\u304c\u9032\u3081\u3089\u308c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7763\u4fc3\u5f8c\u3082\u7a0e\u91d1\u306e\u6ede\u7d0d\u304c\u7d9a\u304f\u3068\u3001\u5dee\u3057\u62bc\u3055\u3048\u306e\u5bfe\u8c61\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u3001\u8ca1\u7523\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5fb4\u53ce\u8077\u54e1\u306f\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u3001\u9810\u8caf\u91d1\u3084\u58f2\u639b\u91d1\u3001\u4e0d\u52d5\u7523\u306a\u3069\u3092\u8abf\u67fb\u3067\u304d\u307e\u3059\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u53d6\u5f15\u5148\u3078\u306e\u7167\u4f1a\u3082\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u5e33\u7c3f\u66f8\u985e\u306a\u3069\u304b\u3089\u3001\u8ca1\u7523\u306e\u6240\u5728\u3084\u4fa1\u984d\u3001\u7b2c\u4e09\u8005\u306e\u6a29\u5229\u306e\u6709\u7121\u306a\u3069\u3082\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306f\u4efb\u610f\u8abf\u67fb\u306b\u9650\u3089\u305a\u3001\u6cd5\u4ee4\u3067\u8a8d\u3081\u3089\u308c\u305f\u6a29\u9650\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6cd5\u4eba\u3068\u4ee3\u8868\u8005\u500b\u4eba\u306f\u5225\u4eba\u683c\u3067\u3059\u3002\u6cd5\u4eba\u306e\u6ede\u7d0d\u3060\u3051\u3092\u7406\u7531\u306b\u3001\u4ee3\u8868\u8005\u3084\u5bb6\u65cf\u306e\u8ca1\u7523\u307e\u3067\u5f53\u7136\u306b\u8abf\u67fb\u30fb\u5dee\u3057\u62bc\u3055\u3048\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300c\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u57fa\u672c\u901a\u9054 \u7b2c141\u6761\u95a2\u4fc2 \u5fb4\u53ce\u8077\u54e1\u306e\u6ede\u7d0d\u51e6\u5206\u306b\u95a2\u3059\u308b\u8abf\u67fb\u306b\u4fc2\u308b\u8cea\u554f\u691c\u67fb\u6a29\u300d.<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/06\/02\/141\/01.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/06\/02\/141\/01.htm<\/a> ,\uff08\u53c2\u71672026-09-01\uff09.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%80%90%E3%82%B9%E3%83%86%E3%83%83%E3%83%975%E3%80%91%E9%A0%90%E8%B2%AF%E9%87%91%E3%82%84%E4%B8%8D%E5%8B%95%E7%94%A3%E3%81%AA%E3%81%A9%E3%81%AE%E8%B2%A1%E7%94%A3%E3%81%8C%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%82%89%E3%82%8C%E3%82%8B\"><\/span>\u3010\u30b9\u30c6\u30c3\u30d75\u3011\u9810\u8caf\u91d1\u3084\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8ca1\u7523\u304c\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8ca1\u7523\u8abf\u67fb\u5f8c\u3082\u6ede\u7d0d\u304c\u89e3\u6d88\u3055\u308c\u306a\u3051\u308c\u3070\u3001\u9810\u8caf\u91d1\u3084\u58f2\u639b\u91d1\u3001\u4e0d\u52d5\u7523\u306a\u3069\u304c\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9810\u8caf\u91d1\u306e\u5834\u5408\u3001\u53e3\u5ea7\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u9810\u91d1\u50b5\u6a29\u304c\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u307e\u3059\u3002\u5fb4\u53ce\u8077\u54e1\u306f\u3001\u5dee\u3057\u62bc\u3055\u3048\u305f\u9810\u91d1\u50b5\u6a29\u3092\u53d6\u308a\u7acb\u3066\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u58f2\u639b\u91d1\u3082\u540c\u69d8\u306b\u50b5\u6a29\u3068\u3057\u3066\u5dee\u3057\u62bc\u3055\u3048\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u4e0d\u52d5\u7523\u306e\u5834\u5408\u306f\u3001\u5dee\u3057\u62bc\u3055\u3048\u306e\u767b\u8a18\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u3084\u8ca1\u7523\u304c\u5bfe\u8c61\u3068\u306a\u308c\u3070\u3001\u4ed5\u5165\u308c\u3084\u7d4c\u8cbb\u306e\u652f\u6255\u3044\u306a\u3069\u306b\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300c\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u57fa\u672c\u901a\u9054 \u7b2c62\u6761\u95a2\u4fc2 \u5dee\u62bc\u3048\u306e\u624b\u7d9a\u53ca\u3073\u52b9\u529b\u767a\u751f\u6642\u671f\u300d.<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/01\/03\/062\/01.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/01\/03\/062\/01.htm<\/a> ,\uff08\u53c2\u71672026-09-01\uff09.<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300c\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u57fa\u672c\u901a\u9054 \u7b2c67\u6761\u95a2\u4fc2 \u5dee\u3057\u62bc\u3055\u3048\u305f\u50b5\u6a29\u306e\u53d6\u308a\u7acb\u3066\u300d.<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/01\/03\/067\/01.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/01\/03\/067\/01.htm<\/a> ,\uff08\u53c2\u71672026-09-01\uff09.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%80%90%E3%82%B9%E3%83%86%E3%83%83%E3%83%976%E3%80%91%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%82%89%E3%82%8C%E3%81%9F%E8%B2%A1%E7%94%A3%E3%81%8C%E5%85%AC%E5%A3%B2%E3%81%AB%E3%81%8B%E3%81%91%E3%82%89%E3%82%8C%E3%81%A6%E5%BC%B7%E5%88%B6%E7%9A%84%E3%81%AB%E5%87%A6%E5%88%86%E3%81%95%E3%82%8C%E3%82%8B\"><\/span>\u3010\u30b9\u30c6\u30c3\u30d76\u3011\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u305f\u8ca1\u7523\u304c\u516c\u58f2\u306b\u304b\u3051\u3089\u308c\u3066\u5f37\u5236\u7684\u306b\u51e6\u5206\u3055\u308c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5dee\u3057\u62bc\u3055\u3048\u5f8c\u3082\u6ede\u7d0d\u304c\u89e3\u6d88\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u8ca1\u7523\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u53d6\u308a\u7acb\u3066\u3084\u63db\u4fa1\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0d\u52d5\u7523\u3084\u52d5\u7523\u306a\u3069\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5165\u672d\u3084\u305b\u308a\u58f2\u308a\u306b\u3088\u308b\u516c\u58f2\u306e\u5bfe\u8c61\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u5229\u7528\u3057\u305f\u516c\u58f2\u3082\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002\u63db\u4fa1\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u305f\u4ee3\u91d1\u306f\u3001\u6ede\u7d0d\u51e6\u5206\u8cbb\u3084\u6ede\u7d0d\u3057\u3066\u3044\u308b\u7a0e\u91d1\u306a\u3069\u3078\u5145\u3066\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u9810\u8caf\u91d1\u3084\u58f2\u639b\u91d1\u306a\u3069\u306e\u91d1\u92ad\u50b5\u6a29\u306f\u3001\u5fb4\u53ce\u8077\u54e1\u304c\u53d6\u308a\u7acb\u3066\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u305f\u8ca1\u7523\u304c\u5168\u3066\u516c\u58f2\u306b\u3088\u3063\u3066\u51e6\u5206\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300c\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u57fa\u672c\u901a\u9054 \u7b2c94\u6761\u95a2\u4fc2 \u516c\u58f2\u300d.<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/03\/02\/094\/01.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/03\/02\/094\/01.htm<\/a> ,\uff08\u53c2\u71672026-09-01\uff09.<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300c\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u57fa\u672c\u901a\u9054 \u7b2c67\u6761\u95a2\u4fc2 \u5dee\u3057\u62bc\u3055\u3048\u305f\u50b5\u6a29\u306e\u53d6\u308a\u7acb\u3066\u300d.<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/01\/03\/067\/01.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/chosyu\/05\/01\/03\/067\/01.htm<\/a> ,\uff08\u53c2\u71672026-09-01\uff09.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%A8%8E%E9%87%91%E6%BB%9E%E7%B4%8D%E3%81%AB%E3%82%88%E3%82%8B%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%81%8C%E4%BC%81%E6%A5%AD%E7%B5%8C%E5%96%B6%E3%81%AB%E4%B8%8E%E3%81%88%E3%82%8B4%E3%81%A4%E3%81%AE%E9%87%8D%E5%A4%A7%E3%81%AA%E3%83%AA%E3%82%B9%E3%82%AF%E3%81%A8%E3%81%AF%EF%BC%9F\"><\/span>\u7a0e\u91d1\u6ede\u7d0d\u306b\u3088\u308b\u5dee\u3057\u62bc\u3055\u3048\u304c\u4f01\u696d\u7d4c\u55b6\u306b\u4e0e\u3048\u308b4\u3064\u306e\u91cd\u5927\u306a\u30ea\u30b9\u30af\u3068\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u7a0e\u91d1\u306e\u6ede\u7d0d\u306b\u3088\u3063\u3066\u5dee\u3057\u62bc\u3055\u3048\u3092\u53d7\u3051\u308b\u3068\u3001\u8cc7\u91d1\u7e70\u308a\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u5148\u3068\u306e\u4fe1\u7528\u95a2\u4fc2\u3084\u878d\u8cc7\u3001\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3082\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u7a0e\u91d1\u6ede\u7d0d\u304c\u4f01\u696d\u7d4c\u55b6\u306b\u4e0e\u3048\u308b4\u3064\u306e\u30ea\u30b9\u30af\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1%E5%A3%B2%E6%8E%9B%E9%87%91%E3%81%8C%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%82%89%E3%82%8C%E3%81%A6%E5%8F%96%E5%BC%95%E5%85%88%E3%81%AB%E6%BB%9E%E7%B4%8D%E3%81%AE%E4%BA%8B%E5%AE%9F%E3%81%8C%E7%9F%A5%E3%82%8C%E6%B8%A1%E3%82%8B\"><\/span>1.\u58f2\u639b\u91d1\u304c\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u3066\u53d6\u5f15\u5148\u306b\u6ede\u7d0d\u306e\u4e8b\u5b9f\u304c\u77e5\u308c\u6e21\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u58f2\u639b\u91d1\u306f\u3001\u7a0e\u91d1\u6ede\u7d0d\u306b\u3088\u308b\u5dee\u3057\u62bc\u3055\u3048\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u306e\u4e00\u3064\u3067\u3059\u3002\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b\u5834\u5408\u3001\u58f2\u639b\u5148\u3067\u3042\u308b\u53d6\u5f15\u5148\u306b\u306f\u5dee\u62bc\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u53d6\u5f15\u5148\u306f\u81ea\u793e\u306e\u58f2\u639b\u91d1\u304c\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u305f\u4e8b\u5b9f\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8cc7\u91d1\u7e70\u308a\u3084\u4fe1\u7528\u72b6\u6cc1\u3092\u61f8\u5ff5\u3055\u308c\u3001\u4eca\u5f8c\u306e\u53d6\u5f15\u5224\u65ad\u306b\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u58f2\u639b\u91d1\u3092\u4e88\u5b9a\u901a\u308a\u56de\u53ce\u3067\u304d\u306a\u3044\u3068\u3001\u904b\u8ee2\u8cc7\u91d1\u306e\u78ba\u4fdd\u306b\u3082\u652f\u969c\u304c\u751f\u3058\u307e\u3059\u3002\u53d6\u5f15\u95a2\u4fc2\u3078\u306e\u5f71\u97ff\u3092\u6291\u3048\u308b\u305f\u3081\u306b\u3082\u3001\u5dee\u3057\u62bc\u3055\u3048\u524d\u306e\u65e9\u671f\u5bfe\u5fdc\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2%E4%BA%8B%E6%A5%AD%E7%94%A8%E3%81%AE%E9%8A%80%E8%A1%8C%E5%8F%A3%E5%BA%A7%E3%81%8C%E5%87%8D%E7%B5%90%E3%81%95%E3%82%8C%E3%81%A6%E6%97%A5%E3%80%85%E3%81%AE%E6%B1%BA%E6%B8%88%E3%81%8C%E3%81%A7%E3%81%8D%E3%81%AA%E3%81%8F%E3%81%AA%E3%82%8B\"><\/span>2.\u4e8b\u696d\u7528\u306e\u9280\u884c\u53e3\u5ea7\u304c\u51cd\u7d50\u3055\u308c\u3066\u65e5\u3005\u306e\u6c7a\u6e08\u304c\u3067\u304d\u306a\u304f\u306a\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6cd5\u4eba\u304c\u91d1\u878d\u6a5f\u95a2\u306b\u5bfe\u3057\u3066\u6709\u3059\u308b\u9810\u91d1\u50b5\u6a29\u3082\u3001\u5dee\u3057\u62bc\u3055\u3048\u306e\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u307e\u3059\u3002\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u305f\u91d1\u984d\u306f\u81ea\u7531\u306b\u5229\u7528\u3067\u304d\u305a\u3001\u5fb4\u53ce\u8077\u54e1\u306b\u3088\u3063\u3066\u53d6\u308a\u7acb\u3066\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u904b\u8ee2\u8cc7\u91d1\u3068\u3057\u3066\u4e88\u5b9a\u3057\u3066\u3044\u305f\u9810\u91d1\u3092\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308b\u3068\u3001\u4ed5\u5165\u4ee3\u91d1\u3084\u5916\u6ce8\u8cbb\u3001\u5bb6\u8cc3\u306a\u3069\u306e\u652f\u6255\u3044\u306b\u5f71\u97ff\u3057\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u96e3\u3057\u304f\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u4f01\u696d\u3067\u3082\u3001\u5fc5\u8981\u306a\u73fe\u91d1\u3092\u78ba\u4fdd\u3067\u304d\u306a\u3051\u308c\u3070\u8cc7\u91d1\u7e70\u308a\u306f\u60aa\u5316\u3057\u307e\u3059\u3002\u9810\u91d1\u306e\u5dee\u3057\u62bc\u3055\u3048\u306f\u3001\u65e5\u3005\u306e\u4e8b\u696d\u904b\u55b6\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3%E9%87%91%E8%9E%8D%E6%A9%9F%E9%96%A2%E3%81%8B%E3%82%89%E6%96%B0%E8%A6%8F%E3%81%AE%E8%9E%8D%E8%B3%87%E3%82%92%E5%8F%97%E3%81%91%E3%82%8B%E3%81%93%E3%81%A8%E3%81%8C%E9%9B%A3%E3%81%97%E3%81%8F%E3%81%AA%E3%82%8B\"><\/span>3.\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u65b0\u898f\u306e\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7a0e\u91d1\u306e\u6ede\u7d0d\u306f\u3001\u65b0\u898f\u878d\u8cc7\u306e\u5be9\u67fb\u306b\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u3067\u306f\u3001\u6c7a\u7b97\u5185\u5bb9\u3084\u8fd4\u6e08\u80fd\u529b\u306a\u3069\u3068\u4f75\u305b\u3066\u7d0d\u7a0e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7d0d\u7a0e\u8a3c\u660e\u66f8\u306b\u306f\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u3084\u7d0d\u4ed8\u6e08\u307f\u7a0e\u984d\u3001\u672a\u7d0d\u7a0e\u984d\u306a\u3069\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u878d\u8cc7\u3067\u3082\u3001\u4e3b\u306a\u63d0\u51fa\u66f8\u985e\u3068\u3057\u3066\u7d0d\u7a0e\u8a3c\u660e\u66f8\u304c\u6848\u5185\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u5fc5\u8981\u66f8\u985e\u3084\u5be9\u67fb\u57fa\u6e96\u306f\u91d1\u878d\u6a5f\u95a2\u3084\u5236\u5ea6\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u7a0e\u91d1\u306e\u672a\u7d0d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u307e\u305a\u7d0d\u4ed8\u3084\u76f8\u8ac7\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4%E6%A9%9F%E6%A2%B0%E8%A8%AD%E5%82%99%E3%82%84%E3%82%AA%E3%83%95%E3%82%A3%E3%82%B9%E3%81%AA%E3%81%A9%E3%81%AE%E9%87%8D%E8%A6%81%E3%81%AA%E4%BA%8B%E6%A5%AD%E7%94%A8%E8%B3%87%E7%94%A3%E3%82%92%E5%A4%B1%E3%81%86\"><\/span>4.\u6a5f\u68b0\u8a2d\u5099\u3084\u30aa\u30d5\u30a3\u30b9\u306a\u3069\u306e\u91cd\u8981\u306a\u4e8b\u696d\u7528\u8cc7\u7523\u3092\u5931\u3046<span 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E3%81%8C%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%82%92%E5%8F%97%E3%81%91%E3%82%8B%E5%AF%BE%E8%B1%A1%E8%B3%87%E7%94%A3%E3%81%A8%E6%B3%95%E5%BE%8B%E3%81%A7%E5%AE%88%E3%82%89%E3%82%8C%E3%82%8B%E7%AF%84%E5%9B%B2%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span>\u6cd5\u4eba\u304c\u5dee\u3057\u62bc\u3055\u3048\u3092\u53d7\u3051\u308b\u5bfe\u8c61\u8cc7\u7523\u3068\u6cd5\u5f8b\u3067\u5b88\u3089\u308c\u308b\u7bc4\u56f2\u3092\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6cd5\u4eba\u304c\u7a0e\u91d1\u3092\u6ede\u7d0d\u3059\u308b\u3068\u3001\u9810\u8caf\u91d1\u3084\u58f2\u639b\u91d1\u3001\u4e0d\u52d5\u7523\u306a\u3069\u304c\u5dee\u3057\u62bc\u3055\u3048\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u5dee\u3057\u62bc\u3055\u3048\u304c\u7981\u6b62\u30fb\u5236\u9650\u3055\u308c\u308b\u8ca1\u7523\u3082\u3042\u308a\u307e\u3059\u3002\u5bfe\u8c61\u8cc7\u7523\u3068\u4fdd\u8b77\u3055\u308c\u308b\u7bc4\u56f2\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E3%81%8C%E6%BB%9E%E7%B4%8D%E3%81%97%E3%81%9F%E3%81%A8%E3%81%8D%E3%81%AB%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%81%AE%E5%AF%BE%E8%B1%A1%E3%81%A8%E3%81%AA%E3%82%8B%E4%B8%BB%E3%81%AA%E8%B2%A1%E7%94%A3\"><\/span>\u6cd5\u4eba\u304c\u6ede\u7d0d\u3057\u305f\u3068\u304d\u306b\u5dee\u3057\u62bc\u3055\u3048\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u306a\u8ca1\u7523<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u8ca1\u7523\u306e\u3046\u3061\u3001\u91d1\u92ad\u7684\u4fa1\u5024\u304c\u3042\u308b\u3082\u306e\u306f\u5dee\u3057\u62bc\u3055\u3048\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u9810\u8caf\u91d1\u3084\u58f2\u639b\u91d1\u306a\u3069\u306e\u50b5\u6a29\u3001\u4e0d\u52d5\u7523\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u4ed6\u306b\u3082\u3001\u793e\u7528\u8eca\u3084\u6a5f\u68b0\u8a2d\u5099\u3001\u4ec0\u5668\u5099\u54c1\u3001\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u3082\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u3067\u3057\u3087\u3046\u3002\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304f\u89e3\u7d04\u8fd4\u623b\u91d1\u8acb\u6c42\u6a29\u3082\u3001\u5dee\u3057\u62bc\u3055\u3048\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u8ca1\u7523\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u624b\u7d9a\u304d\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u6cd5\u4eba\u3068\u4ee3\u8868\u8005\u500b\u4eba\u306f\u5225\u4eba\u683c\u306e\u305f\u3081\u3001\u6cd5\u4eba\u306e\u6ede\u7d0d\u3060\u3051\u3092\u7406\u7531\u306b\u3001\u4ee3\u8868\u8005\u500b\u4eba\u306e\u8ca1\u7523\u304c\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%B3%95%E5%BE%8B%E3%81%AB%E3%82%88%E3%81%A3%E3%81%A6%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%81%8C%E7%A6%81%E6%AD%A2%E3%81%95%E3%82%8C%E3%81%A6%E3%81%84%E3%82%8B%E6%9C%80%E4%BD%8E%E9%99%90%E3%81%AE%E8%B2%A1%E7%94%A3\"><\/span>\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u5dee\u3057\u62bc\u3055\u3048\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u9650\u306e\u8ca1\u7523<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7a0e\u91d1\u3092\u6ede\u7d0d\u3057\u3066\u3044\u3066\u3082\u3001\u5168\u3066\u306e\u8ca1\u7523\u3092\u7121\u5236\u9650\u306b\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u3067\u306f\u3001\u4e00\u5b9a\u306e\u8ca1\u7523\u3092\u5dee\u62bc\u7981\u6b62\u8ca1\u7523\u3068\u3057\u3066\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u751f\u6d3b\u306b\u6b20\u304f\u3053\u3068\u306e\u3067\u304d\u306a\u3044\u8863\u670d\u3084\u5bdd\u5177\u3001\u5bb6\u5177\u306a\u3069\u3067\u3059\u3002\u4e00\u5b9a\u671f\u9593\u306b\u5fc5\u8981\u306a\u98df\u6599\u3084\u71c3\u6599\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u4e3b\u306b\u81ea\u5206\u306e\u52b4\u529b\u3067\u4ed5\u4e8b\u3092\u3059\u308b\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u696d\u52d9\u306b\u6b20\u304b\u305b\u306a\u3044\u5668\u5177\u306a\u3069\u304c\u4fdd\u8b77\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306f\u4e3b\u306b\u500b\u4eba\u306e\u751f\u6d3b\u7dad\u6301\u3092\u76ee\u7684\u3068\u3057\u305f\u898f\u5b9a\u3067\u3059\u3002\u6cd5\u4eba\u306e\u6a5f\u68b0\u8a2d\u5099\u306a\u3069\u306b\u3001\u540c\u3058\u4fdd\u8b77\u7bc4\u56f2\u304c\u305d\u306e\u307e\u307e\u9069\u7528\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1ae-Gov \u6cd5\u4ee4\u691c\u7d22.\u300c\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u300d.<a href=\"https:\/\/laws.e-gov.go.jp\/law\/334AC0000000147\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/laws.e-gov.go.jp\/law\/334AC0000000147<\/a> ,\uff082026-05-25\uff09.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E3%81%8C%E5%B7%AE%E3%81%97%E6%8A%BC%E3%81%95%E3%81%88%E3%82%92%E5%9B%9E%E9%81%BF%E3%83%BB%E8%A7%A3%E9%99%A4%E3%81%99%E3%82%8B%E3%81%9F%E3%82%81%E3%81%AE4%E3%81%A4%E3%81%AE%E6%96%B9%E6%B3%95\"><\/span>\u6cd5\u4eba\u304c\u5dee\u3057\u62bc\u3055\u3048\u3092\u56de\u907f\u30fb\u89e3\u9664\u3059\u308b\u305f\u3081\u306e4\u3064\u306e\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/10\/tax-seizure-risk_02.jpg\" alt=\"\" class=\"wp-image-946\" 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