{"id":16917,"date":"2026-08-27T17:02:47","date_gmt":"2026-08-27T08:02:47","guid":{"rendered":"https:\/\/yukatsu.jp\/blog\/?p=16917"},"modified":"2026-08-27T17:02:48","modified_gmt":"2026-08-27T08:02:48","slug":"minpaku-manda-tax-2026","status":"publish","type":"post","link":"https:\/\/yukatsu.jp\/blog\/minpaku-manda-tax-2026\/","title":{"rendered":"\u6c11\u6cca\uff2d\uff06\uff21\u62bc\u3055\u3048\u308b\u3079\u304d\u7a0e\u91d1\u30fb\u7a0e\u5236\u3068\u306f\uff1f\u4e8b\u696d\u8b72\u6e21\u306e\u627f\u7d99\u30ea\u30b9\u30af\u3084\u8a31\u8a8d\u53ef\u30fb\u6d88\u8cbb\u7a0e\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac"},"content":{"rendered":"<style>\n.yukatsu-article-body {\n  font-size: 16px !important;\n  line-height: 1.9 !important;\n  color: #111827 !important;\n}\n.yukatsu-article-body h2 {\n  font-size: 26px !important;\n  line-height: 1.45 !important;\n  margin: 42px 0 18px !important;\n  padding: 0 0 10px !important;\n  border-bottom: 3px solid #2563eb 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class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/yukatsu.jp\/blog\/minpaku-manda-tax-2026\/#%E6%B6%88%E8%B2%BB%E7%A8%8E%E5%8C%BA%E5%88%86%E3%81%AE%E5%88%A4%E5%AE%9A%E3%81%AF%E5%80%8B%E4%BA%BA%E3%81%A8%E6%B3%95%E4%BA%BA%E3%81%A7%E7%95%B0%E3%81%AA%E3%82%8A%E3%81%BE%E3%81%99%E3%81%8B%EF%BC%9F\" >\u6d88\u8cbb\u7a0e\u533a\u5206\u306e\u5224\u5b9a\u306f\u500b\u4eba\u3068\u6cd5\u4eba\u3067\u7570\u306a\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/yukatsu.jp\/blog\/minpaku-manda-tax-2026\/#%E3%81%BE%E3%81%A8%E3%82%81%EF%BD%9C%E8%BF%B7%E3%81%A3%E3%81%9F%E3%82%89%E5%85%AC%E5%BC%8FLINE%E3%81%B8%E6%97%A9%E3%82%81%E3%81%AB%E7%9B%B8%E8%AB%87%E3%82%92\" >\u307e\u3068\u3081\uff5c\u8ff7\u3063\u305f\u3089\u516c\u5f0fLINE\u3078\u65e9\u3081\u306b\u76f8\u8ac7\u3092<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E3%81%AE%E6%B0%91%E6%B3%8A%EF%BC%AD%EF%BC%86%EF%BC%A1%E3%81%A7%E6%8A%BC%E3%81%95%E3%81%88%E3%82%8B%E3%81%B9%E3%81%8D%E7%A8%8E%E5%88%B6%E3%83%9D%E3%82%A4%E3%83%B3%E3%83%88\"><\/span>\u306e\u6c11\u6cca\uff2d\uff06\uff21\u3067\u62bc\u3055\u3048\u308b\u3079\u304d\u7a0e\u5236\u30dd\u30a4\u30f3\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2026\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u7279\u306b\u8b72\u6e21\u76ca\u8ab2\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306e\u53d6\u308a\u6271\u3044\u304c\u6c11\u6cca\uff2d\uff06\uff21\u306b\u76f4\u63a5\u5f71\u97ff\u3057\u307e\u3059\u3002\u500b\u4eba\u30fb\u6cd5\u4eba\u3069\u3061\u3089\u3067\u53d6\u5f97\u3057\u3066\u3082\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u554f\u308f\u308c\u308b\u70b9\u304c\u53b3\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u3067\u6539\u6b63\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div style=\"overflow-x: auto; margin-bottom: 24px;\">\n<table style=\"min-width: 680px; border-collapse: collapse; width: 100%;\">\n<thead>\n<tr style=\"background-color: #163A5B; color: white; border: 1px solid #bbb;\">\n<th style=\"padding: 8px; border: 1px solid #bbb;\">\u533a\u5206<\/th>\n<th style=\"padding: 8px; border: 1px solid #bbb;\">2025\u5e74\u307e\u3067<\/th>\n<th style=\"padding: 8px; border: 1px solid #bbb;\">2026\u5e74\u6539\u6b63\u5f8c<\/th>\n<th style=\"padding: 8px; border: 1px solid #bbb;\">\u5b9f\u52d9\u5bfe\u5fdc<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fff;\">\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u8b72\u6e21\u76ca\u8ab2\u7a0e<\/td>\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u53d6\u5f97\u4fa1\u984d\u4e0d\u660e\u3067\u3082<br \/>\u4e00\u90e8\u975e\u8ab2\u7a0e<\/td>\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u539f\u5247\u3059\u3079\u3066\u8ab2\u7a0e<br \/>\u53d6\u5f97\u4fa1\u984d\u78ba\u8a8d\u7fa9\u52d9<\/td>\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u5951\u7d04\u6642<br \/>\u8cc7\u6599\u6b8b\u3057\u5fc5\u9808<\/td>\n<\/tr>\n<tr style=\"background-color: #f4f6f8;\">\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044<\/td>\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u4e00\u90e8\u7c21\u6613\u8ab2\u7a0e<\/td>\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u8907\u6570\u533a\u5206\u3067<br \/>\u5224\u5b9a\u53b3\u683c\u5316<\/td>\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u7a0e\u7406\u58eb\u76f8\u8ac7<br \/>\u5fc5\u9808\u5316<\/td>\n<\/tr>\n<tr style=\"background-color: #fff;\">\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u514d\u8a31\u627f\u7d99<\/td>\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u67d4\u8edf\u306a\u4f8b\u3042\u308a<\/td>\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u4f8b\u5916\u53b3\u683c<\/td>\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u5f79\u6240\u76f8\u8ac7\u524d\u63d0<\/td>\n<\/tr>\n<tr style=\"background-color: #f4f6f8;\">\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u6e1b\u4fa1\u511f\u5374<\/td>\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u5229\u7528\u533a\u5206\u3067<br \/>\u8a08\u4e0a\u5e45\u3042\u308a<\/td>\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u904b\u7528\u76ca\u5206\u306e\u511f\u5374<br \/>\u7bc4\u56f2\u7d5e\u308a<\/td>\n<td style=\"padding: 8px; border: 1px solid #bbb;\">\u8a08\u4e0a\u6839\u62e0\u306e\u660e\u78ba\u5316<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E6%B0%91%E6%B3%8A%EF%BC%AD%EF%BC%86%EF%BC%A1%E3%81%AE%E7%8F%BE%E5%A0%B4%E3%81%A7%E3%81%BF%E3%82%8B%E5%AE%9F%E5%8B%99%E3%83%AA%E3%82%B9%E3%82%AF\"><\/span>\u6c11\u6cca\uff2d\uff06\uff21\u306e\u73fe\u5834\u3067\u307f\u308b\u5b9f\u52d9\u30ea\u30b9\u30af<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6c11\u6cca\uff2d\uff06\uff21\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u5b9f\u52d9\u30ea\u30b9\u30af\u304c\u983b\u51fa\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u60f3\u5b9a\u53ce\u652f\u3068\u5b9f\u969b\u306e\u5f15\u7d99\u304e\u7a3c\u50cd\u7387\u304c\u7570\u306a\u308b<\/li>\n<li>\u30a2\u30ab\u30a6\u30f3\u30c8\u8b72\u6e21\u5f8c\u306b\u30ec\u30d3\u30e5\u30fc\u30fb\u30e9\u30f3\u30af\u304c\u30ea\u30bb\u30c3\u30c8\u3055\u308c\u308b<\/li>\n<li>\u514d\u8a31\u3084\u8a31\u8a8d\u53ef\u306e\u518d\u53d6\u5f97\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u904b\u55b6\u958b\u59cb\u304c\u9045\u308c\u308b<\/li>\n<li>\u30aa\u30fc\u30ca\u30fc\u5909\u66f4\u8a31\u8afe\u3067\u4ea4\u6e09\u304c\u96e3\u822a\u3059\u308b<\/li>\n<li>\u5f15\u7d99\u8cc7\u7523\u306e\u8a18\u9332\u4e0d\u5099\u3067\u53d6\u5f97\u4fa1\u984d\u304c\u8a3c\u660e\u3067\u304d\u306a\u3044<\/li>\n<\/ul>\n<div class=\"yukatsu-check-card\">\n<p class=\"yukatsu-check-title\">\u4e00\u767a\u30a2\u30a6\u30c8\u56de\u907f\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff085\u9805\u76ee\uff09<\/p>\n<ol>\n<li><span class=\"yukatsu-check-number\">1<\/span><span>\u514d\u8a31\u30fb\u8a31\u8a8d\u53ef\u306e\u627f\u7d99\u53ef\u5426\u3092\u5f79\u6240\u306b\u5fc5\u305a\u4e8b\u524d\u78ba\u8a8d\u3057\u305f\u304b<\/span><\/li>\n<li><span class=\"yukatsu-check-number\">2<\/span><span>\u30a2\u30ab\u30a6\u30f3\u30c8\u8b72\u6e21\u53ef\u5426\u3068\u8a55\u4fa1\u30fb\u30e9\u30f3\u30af\u7dad\u6301\u6761\u4ef6\u3092\u5fc5\u305a\u8abf\u3079\u305f\u304b<\/span><\/li>\n<li><span class=\"yukatsu-check-number\">3<\/span><span>\u8b72\u6e21\u8cc7\u7523\u30fb\u8ca0\u50b5\u30ea\u30b9\u30c8\u5316\u3067\u6d88\u8017\u54c1\u30fb\u5bb6\u96fb\u307e\u3067\u7db2\u7f85\u3057\u305f\u304b<\/span><\/li>\n<li><span class=\"yukatsu-check-number\">4<\/span><span>\u5927\u5bb6\u30fb\u7ba1\u7406\u4f1a\u793e\u3078\u306e\u30aa\u30fc\u30ca\u30fc\u5909\u66f4\u540c\u610f\u66f8\u3092\u53d6\u5f97\u3057\u305f\u304b<\/span><\/li>\n<li><span class=\"yukatsu-check-number\">5<\/span><span>\u8b72\u6e21\u5bfe\u4fa1\u30fb\u53d6\u5f97\u539f\u4fa1\u306e\u66f8\u9762\u8a18\u9332\u3092\u7a0e\u7406\u58eb\u3068\u78ba\u8a8d\u3057\u305f\u304b<\/span><\/li>\n<\/ol>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E7%AF%80%E7%A8%8E%E5%AF%BE%E7%AD%96%E3%81%A8%E5%AE%9F%E5%8B%99%E3%81%AE%E3%82%B3%E3%83%84\"><\/span>\u7bc0\u7a0e\u5bfe\u7b56\u3068\u5b9f\u52d9\u306e\u30b3\u30c4<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6c11\u6cca\uff2d\uff06\uff21\u306e\u8b72\u53d7\u6642\u3001\u7bc0\u7a0e\u306e\u57fa\u672c\u306f\u300c\u53d6\u5f97\u539f\u4fa1\u3068\u8a08\u4e0a\u7bc4\u56f2\u306e\u5ba2\u89b3\u7684\u8a3c\u62e0\u300d\u300c\u6d88\u8cbb\u7a0e\u533a\u5206\u306e\u660e\u78ba\u5316\u300d\u300c\u6e1b\u4fa1\u511f\u5374\u57fa\u6e96\u306e\u4e8b\u524d\u6574\u7406\u300d\u3067\u3059\u3002\u307e\u305f\u3001\u6cd5\u5f8b\u30fb\u7a0e\u52d9\u3060\u3051\u3067\u306a\u304f\u3001\u5927\u5bb6\u4ea4\u6e09\u8a18\u9332\u3084\u73fe\u5834\u7a3c\u50cd\u30c7\u30fc\u30bf\u3082\u5fc5\u305a\u4fdd\u7ba1\u3057\u307e\u3057\u3087\u3046\u3002\u5b9f\u969b\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u898b\u843d\u3068\u3057\u304c\u591a\u304f\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>Airbnb\u30fb\u697d\u5929\u306a\u3069\u30e1\u30a4\u30f3OTA\u5225\u306b\u30ec\u30d3\u30e5\u30fc\u3068\u7a3c\u50cd\u7387\u3092\u5225\u7ba1\u7406\u3059\u308b\u3068\u6b63\u78ba\u306a\u53ce\u652f\u8a66\u7b97\u304c\u3067\u304d\u308b<\/li>\n<li>\u5bb6\u8ca1\u3084\u4ec0\u5668\u306e\u53d6\u5f97\u539f\u4fa1\u8a3c\u62e0\u306f\u9818\u53ce\u66f8\u30fb\u5199\u771f\u306e\u30c0\u30d6\u30eb\u4fdd\u5b58\u304c\u6709\u52b9<\/li>\n<li>\u6d88\u8cbb\u7a0e\u533a\u5206\u5224\u5b9a\u306f\u3001\u6c11\u6cca\u90e8\u5206\u3068\u305d\u306e\u4ed6\u8ee2\u7528\u90e8\u5206\u306e\u9762\u7a4d\u5272\u308a\u5224\u65ad\u304c\u591a\u3044<\/li>\n<li>\u514d\u8a31\u53d6\u308a\u76f4\u3057\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u7a3c\u50cd\u505c\u6b62\u30ea\u30b9\u30af\u30fb\u518d\u53d6\u5f97\u30b3\u30b9\u30c8\u306f\u5fc5\u305a\u898b\u7a4d\u3082\u308b<\/li>\n<li>\u5951\u7d04\u66f8\u3060\u3051\u3067\u306f\u8aac\u660e\u56f0\u96e3\u306a\u5185\u5bb9\uff08\u5229\u7528\u5b9f\u614b\u3084\u73fe\u5834\u696d\u52d9\u306a\u3069\uff09\u306f\u52d5\u753b\u30fb\u5199\u771f\u306e\u4fdd\u5b58\u3082\u6709\u52b9<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"FAQ\"><\/span>FAQ<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%E6%B0%91%E6%B3%8A%EF%BC%AD%EF%BC%86%EF%BC%A1%E5%BE%8C%E3%81%AE%E7%A8%8E%E5%8B%99%E8%AA%BF%E6%9F%BB%E3%83%AA%E3%82%B9%E3%82%AF%E3%81%AF%E3%81%A9%E3%81%93%E3%81%AB%E3%81%82%E3%82%8A%E3%81%BE%E3%81%99%E3%81%8B%EF%BC%9F\"><\/span>\u6c11\u6cca\uff2d\uff06\uff21\u5f8c\u306e\u7a0e\u52d9\u8abf\u67fb\u30ea\u30b9\u30af\u306f\u3069\u3053\u306b\u3042\u308a\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8b72\u6e21\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3084\u58f2\u4e0a\u533a\u5206\u306e\u8a3c\u660e\u4e0d\u8db3\u3001\u6d88\u8cbb\u7a0e\u306e\u5224\u5b9a\u6839\u62e0\u306e\u66d6\u6627\u3055\u304c\u4e3b\u306a\u6307\u6458\u70b9\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%85%8D%E8%A8%B1%E3%83%BB%E8%A8%B1%E8%AA%8D%E5%8F%AF%E3%81%AE%E5%90%8D%E7%BE%A9%E5%A4%89%E6%9B%B4%E3%81%AF%E5%BF%85%E3%81%9A%E5%8F%AF%E8%83%BD%E3%81%A7%E3%81%99%E3%81%8B%EF%BC%9F\"><\/span>\u514d\u8a31\u30fb\u8a31\u8a8d\u53ef\u306e\u540d\u7fa9\u5909\u66f4\u306f\u5fc5\u305a\u53ef\u80fd\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u81ea\u6cbb\u4f53\u3084\u7269\u4ef6\u533a\u5206\u306b\u3088\u3063\u3066\u4e0d\u53ef\u306e\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u524d\u306b\u5f79\u6240\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E3%83%AC%E3%83%93%E3%83%A5%E3%83%BC%E3%82%84%E3%82%B9%E3%83%BC%E3%83%91%E3%83%BC%E3%83%9B%E3%82%B9%E3%83%88%E3%81%AE%E8%A9%95%E4%BE%A1%E3%81%AF%E3%81%A9%E3%81%86%E5%BC%95%E3%81%8D%E7%B6%99%E3%81%8C%E3%82%8C%E3%81%BE%E3%81%99%E3%81%8B%EF%BC%9F\"><\/span>\u30ec\u30d3\u30e5\u30fc\u3084\u30b9\u30fc\u30d1\u30fc\u30db\u30b9\u30c8\u306e\u8a55\u4fa1\u306f\u3069\u3046\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u30a2\u30ab\u30a6\u30f3\u30c8\u8b72\u6e21\u3084\u540d\u7fa9\u5909\u66f4\u306e\u53ef\u5426\u306b\u3088\u3063\u3066\u3001\u30ec\u30d3\u30e5\u30fc\u304c\u30ea\u30bb\u30c3\u30c8\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u904b\u55b6\u4f1a\u793e\u3078\u4e8b\u524d\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%A4%A7%E5%AE%B6%E3%82%84%E7%AE%A1%E7%90%86%E4%BC%9A%E7%A4%BE%E3%81%AE%E5%90%8C%E6%84%8F%E5%8F%96%E5%BE%97%E3%81%A7%E8%A6%8B%E8%90%BD%E3%81%A8%E3%81%97%E3%81%8C%E3%81%A1%E3%81%AA%E7%82%B9%E3%81%AF%EF%BC%9F\"><\/span>\u5927\u5bb6\u3084\u7ba1\u7406\u4f1a\u793e\u306e\u540c\u610f\u53d6\u5f97\u3067\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u70b9\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8cc3\u8cb8\u5951\u7d04\u306e\u540d\u7fa9\u4eba\u30fb\u76ee\u7684\u5916\u5229\u7528\u306e\u7981\u6b62\u6761\u9805\u306a\u3069\u3001\u5951\u7d04\u8a73\u7d30\u3082\u518d\u70b9\u691c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span class=\"ez-toc-section\" 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