็จๅ็ฝฒใซ่ฟใใฆใใใ ใใชใใฃใๆถ่ฒป็จ500ไธๅใ่ซๆฑใใใฆใใพใ
ๆฌๆฅใฏ็ดใใชใใฆใใใฃใๆถ่ฒป็จใใ็งใฏใใใ500ไธๅใ็ฅใใใซ็ดใ็ถใใฆใใพใใใ่ฟใใฆใใ ใใใจใ้กใใใใใ่ฟใใฆใใใ ใใชใใพใพๅนดๆใ้ใใใๆๅนใงใใใจ่จใใใพใใใใใใฆใใพใใปใจใใฉๅใ้กใใไปๅบฆใฏ็งใๆใใใๆฑใใใใฆใใพใใ
ใใใฏใ็งใฎ่บซใซๅฎ้ใซ่ตทใใใใจใงใใ
ใใใพใงใ็จๅ็ฝฒใๅธๅฝนๆใจใฎใใจใใไฝๆฌใใฎ่จไบใซๅใใฆๆธใใฆใใพใใใ่ชญใใงใใ ใใฃใๆนใใกใใปใผใธใใใ ใใฃใๆนใใทใงใขใใฆใใ ใใฃใๆนใๆฌๅฝใซใใใใจใใใใใพใใใใฎใจใใ่ชญใฟใพใใใใจไผใใฆใใ ใใฃใไธ้ไธ้ใซใใฉใใ ใๅฉใใใใใๅใใใพใใใ
ใใฎ่จไบใฏใ2021ๅนดใใไปๆฅใพใงใฎใใจใใใฏใใใฆ่ชญใใงใใ ใใๆนใซใๅใใใใใซใไธๆฌใซใพใจใ็ดใใใใฎใงใใ้ทใใชใใพใใใใๆๅใฎใ่ฆ็นใใ ใใงใ่ชญใใงใใใ ใใใใใจใฆใๅฌใใใงใใ
ๆฅๆฌใฎๅคใซใใๆนใซใ็ฅใฃใฆใใใ ใใใใฆใๅพๅใซ่ฑ่ชใฎๅ จๆใ่ผใใพใใใ
For readers outside Japan: the full English version follows the Japanese text.
ๆๅใซใ่ฆ็นใ ใ
ใขใใชใฎๅบๅๅๅ ฅใฏใๆตทๅคใฎไผ็คพ๏ผGoogle๏ผใใๆฏๆใใใใใฎใงใๆฌๆฅใฏๆถ่ฒป็จใใใใใชใๅๅผใงใใใใใใ็ฅใใใซใ็งใฏ2020ๅนดใพใงใซใๆถ่ฒป็จใใใใ500ไธๅ็ดใใใใฆใใพใใใ
2021ๅนดใๅฎฎๅด็จๅ็ฝฒใซ่ฟใใฆใใใ ใใใใใ้กใใใพใใใ่ฟใใฆใใใ ใใใใๆดๆญฃใฎ่ซๆฑใใจใใๆ็ถใใใใใฆใใใใพใใใงใใใ
2024ๅนดใฎ็จๅ่ชฟๆปใงใใ่ฟ้ใๆฑใใๆจฉๅฉใฏๆๅนใงๅคฑใใใใใจๅใใใใพใใใใใใฆๅๅฏพใซใ้่ชฒ็จใจใใฆๆฑใใใฆใใๆ้ใฎ็จ้ใ็ดใใใใๆฑใใใใพใใใ
2026ๅนด4ๆ8ๆฅใ4ใคใฎๆฉ้ขใซใๆป็ดๅฆๅใฎๅๆญขใใ็ณใ็ซใฆใพใใใ11ๆใฎๆ็นใงใ่ชใใใใใจใใใฏใใใพใใใๆปๅทๅธๅฝนๆใใใฏๅฆๆฑบใจไผใใใใๅฎฎๅดๅธๅฝนๆใใใฏใใ่ฟไบใฎใชใใพใพๅทฎใๆผใใใฎ้ๅๆธใๅฑใใพใใใ
ใใพ็งใๆฑใใใใฆใใ็จ้ใฎไธญใซใฏใใๅฎถๆๅใฎ็จ้ใ็ด230ไธๅใๅซใพใใฆใใพใใ้ขๅฉใใฆใใใฎๆฎใใใใใฏใใ้ขใใฆใใใฎใซใ่ซๆฑใ ใใ็งใฎใใจใซๆฎใฃใฆใใพใใ
็ณๅใใใฆใใชใๅๅ ฅใใใใใจใๅธใซใไผใใใฆใใใ่ชฟๆปใฏใใชใใใจ่จใใใพใใๅฝใฎๅดใใๆณๅๅฑใใๅผ่ญทๅฃซใใ็ตๅฑใฏๅใใฆใใ ใใใพใใใงใใใ
ใจใใซ้ซๅธๆฟๆจฉใซใชใฃใฆใใใฎๅใ็ซใฆใฏใใใใพใงใจใฏๆใใใซ้ใใพใใไบๆ ใ่ใใฆใใใใๅ ด้ขใฏใชใใชใใๅฆๆฑบใปๅทฎใๆผใใใฎ้ๅใปๆฏๆใฎๅ ฑๅใฎ่ฆๆฑใฐใใใ็ถใใฆใใพใใ
ๆฐไธปๅๅทฅไผใฎๆนใซใใใจใๅใใใใชๅข้ใง็ธ่ซใซๆฅใใใๆนใฏๅคใใใใฎใปใจใใฉใๆณฃใๅฏๅ ฅใใใใฆใใใใใงใใ
ใขใใชใจไฝๅใงๆฎใใใฆใใพใใ
็งใฏ2013ๅนดใซ็ฌ็ซใใฆใiPhone ใจ Android ใฎใขใใชใไธไบบใงไฝใฃใฆใใพใใใๅฃ็ดใ็ใใใฎใขใใชใๅคใใๅๅ ฅใฎใปใจใใฉใฏใใขใใชใฎไธญใซ่กจ็คบใใใๅบๅใฎๅ็ใงใใใใฎๅ็ใฏใGoogle ใฎๆตทๅคใฎไผ็คพใใๆฏๆใใใฆใใพใใ
ใขใใชใฎไปไบใจไธฆ่กใใฆใ็พไปฃ็พ่กใฎไฝๅใใคใใฃใฆใใพใใใใใใฉใ2021ๅนดใใใฎ5ๅนด้ใไฝๅใฅใใใใใฏใปใจใใฉ้ขใใฆใใพใฃใฆใใพใใ
ๅฎถๆใฏใๅฆปใจ4ไบบใฎๅญใฉใใใกใงใใใไธใฎ3ไบบใฏๅฆปใฎๅญใฉใใใกใงใใใกใฐใไธใฎๅจใ็งใฎๅญใงใใ่กใฎใคใชใใใงๅใใใคใใใฏใใฏใใใใใใใพใใใงใใใ4ไบบใจใ็งใฎๅญใฉใใจใใฆใใใใใๅ ใใใฃใจ่ฒใฆใฆใใใคใใใงใใพใใใ
ๆใๅญใฉใใใกใ้ใๅบใใฆใใๆบใซๅใใใใใฎ็นฐใ่ฟใใฎไธญใงใใขใใชใไฝใใไฝๅใไฝใฃใฆใใพใใใๆดพๆใชๆฎใใใงใฏใใใพใใใงใใใใ็งใซใฏใใใงๅๅใงใใใ
ๆฌๆฅใใใใชใใฃใๆถ่ฒป็จ
ๆตทๅคใฎไผ็คพใซๅใใฆใตใผใในใๆไพใใฆๅพใๅๅ ฅใฏใใ่ผธๅบๅ ็จใใจใใฃใฆใๆถ่ฒป็จใใใใใชใๅๅผใซใใใใพใใใขใใชใฎๅบๅๆ ใๆตทๅคใฎ Google ใซๆไพใใฆๅพใๅบๅๅ็ใใใใใซใใใใพใใ
็งใฏใใฎใใจใ็ฅใใใซใ้ทใใใใ ๆถ่ฒป็จใ็ดใ็ถใใฆใใพใใใ2020ๅนดใพใงใซ็ดใใใใฆใใ้กใฏใใใใ500ไธๅใซใชใใพใใ
็ฅใใชใใฃใ็งใซใใ่ฝใกๅบฆใฏใใฃใใจๆใใพใใใใใงใใๆฏๅนดใใกใใจ็ณๅใใใฆใ่จใใใใจใใใซ็ดใใฆใใใ้ใงใใใ
2021ๅนดใๅฎฎๅด็จๅ็ฝฒใง
2021ๅนดใใใฎใใจใซๆฐใฅใใ็งใฏใๅฎฎๅด็จๅ็ฝฒใซใ็ดใใใใๆถ่ฒป็จใ่ฟใใฆใใใ ใใใใใ้กใใใพใใใ
ๆฌๆฅใงใใใฐใใๆดๆญฃใฎ่ซๆฑใใจใใๆ็ถใใง้ๅปใฎ็ณๅใๆญฃใใฆใ็ดใใใใ็จ้ใๅใๆปใใใจใใงใใพใใๆ้ใฏใ็ณๅใฎๆ้ใใ5ๅนดใงใใ2021ๅนดใฎๆ็นใงใฏใใพใ ้ใซๅใๅนดใใใใพใใใ
ใใใฉใใ่ฟใใฆใใใ ใใพใใใงใใใๆดๆญฃใฎ่ซๆฑใฎๆ็ถใใใใใใฆใใใใพใใใงใใใไปฃใใใซ็คบใใใใฎใฏใใใใใใใฏ2024ๅนดใพใง้่ชฒ็จ็ณๅใฎๆฑใใซใใใใจใใ่ชฌๆใงใใใ
ๅฝๆใฎ็งใฏใใใใๅๅใใช่ฉฑใจใใฆๅใๆญขใใฆใใพใใพใใใใใพๆฏใ่ฟใใจใใใฎใใใ ใซใใ่ฟใใฆใใใ ใใใฏใใฎๆจฉๅฉใฎๆ้ใฏใไธๅนดใใค้ใใฆใใฃใฆใใพใใใ
2022ๅนดใซใฏใๅฎฎๅด็จๅ็ฝฒใใใ้ญๆดฅ็จๅ็ฝฒใซๅผใ็ถใใใจใใใ้ป่ฉฑใใใใพใใใ็งใฏใใใใๆ็ถใใๅผใ็ถใใใใฎใ ใจๅใๅใฃใฆใใพใใใ
2024ๅนดใใๆๅนใใจๅใใใใฆ
2024ๅนดใ้ญๆดฅ็จๅ็ฝฒใจๅฏๅฑฑ็จๅ็ฝฒใฎ็จๅ่ชฟๆปใใใใพใใใ
ใใใงๅใใใใใฎใฏใใ่ฟ้ใๆฑใใๆจฉๅฉใฏใๆๅนใงๅคฑใใใฆใใพใใใจใใ่จ่ใงใใใใใใฆๅๅฏพใซใ้่ชฒ็จใจใใฆๆฑใใใฆใใๆ้ใฎ็จ้ใ็ดใใใใๆฑใใใใพใใใ
่ฟใใฆใใใ ใใฏใใ ใฃใใ้ใฏใๆๅนใงๆถใใพใใใใใใฆใใพ็งใฏใใใใจใปใจใใฉๅใ้กใใ่ฟๆธใจใใฆๆฑใใใใฆใใพใใ็งใฎไธญใงใฏใใใฃใจๅใ500ไธๅใฎ่ฉฑใงใใใฉใใใฆใใใชใฃใใฎใใไปใใใพใๅใฟ่พผใใใซใใพใใ
ใชใณใฉใคใณใง่กใใใ่ชฟๆปใงใฏใ็จๅ็ฝฒใฎๆนใฏใซใกใฉใใคใใชใใพใพใงใใใ็งใ ใใ้กใๆ ใใฆใ่ณชๅใซ็ญใ็ถใใพใใใ่ชฟๆปใใใฎๅพใฎๆฏๆใฎ้ป่ฉฑใงใฏใ้ขๅฉใฎ็ต็ทฏใใๅ ใฎๅฎถๆใฎใใจใๅญใฉใใฎใใจใๆๆใฎใใจใพใง่ใใใพใใใ็จ้ใจใฏ้ขไฟใฎใชใใใจใ่ใใใใใณใซใ่จ่ใๅบใชใใชใใพใใใ
ๆฏๆ่ฟๆธใ็ถใใฆใใฆใใๅทฎๆผใใฎ้ๅๆธใๅฑใใพใใใ
ใใๅใใฎ้ไธญใงใๅฏๅฑฑ็จๅ็ฝฒใฎๆ ๅฝใฎๆนใใๆๆฐใฎ Apple Watch ใ่ชๆ ขใใซ่ฆใใฆใใ ใใฃใใใจใใใใพใใใ็ดฐใใใใจใ ใจๆใใใใใใใใพใใใใใใงใใๆๅพใ่ถ ใใ้กใ็ดใใใใ่จใใใฆใใๅดใใใใใจใใใฎๅ ดใซๅบงใฃใฆใใใฎใใคใใใฃใใใจใ่ฆใใฆใใพใใ
ๅฟใจไฝใใใใฆๅฎถๆ
2021ๅนด11ๆใ็งใฏ้ฉๅฟ้ๅฎณใใใค็ ใไธ็ ็ใจ่จบๆญใใใพใใใ2024ๅนดใซใฏใ่ๆฝฐ็ใจ้ๆตๆง้ฃ้็ใๆชใใชใใพใใใ็ณๅฐฟ็ ใๆฃใฃใฆใใฆใๆฒป็ใ็ถใใฆใใพใใ
ใฉใฎ่ชๆฒปไฝใซใใไฝใฎใใจใฏใไผใใใพใใใใใใฉใใ่ฟใฃใฆใใใฎใฏใใคใๅทใใๆ ๅบฆใงใใใ็ ๆฐใฎใใจใ่ฉฑใใฆใใ็ดใใ้กใๅคใใใใใงใฏใชใใใใใฏๅใใฃใฆใใพใใใใใงใใ็ฎใฎๅใซใใใฎใ็่บซใฎไบบ้ใ ใจใใใใจใฏใๅฐใใไผใใฃใฆใใชใใใใซๆใใพใใใ
็จๅ็ฝฒใจใฎใใจใฏใๆฎใใใฎใปใใฎ้จๅใซใ้ฟใใฆใใใพใใใๅใๅ ฅใใใพใจใใใญใผใณใฎๅฏฉๆปใใไฝๅบฆ็ณใ่พผใใงใ้ใใชใใชใใๅฉๆฏใ ใใ่จใใใงใใใพใใใ
2025ๅนดใ็งใฏ4ไบบใฎๅญใฉใใใกใ้คใ็ถใใใใใซใๅตๅๆด็ใจ่ชๅทฑ็ ด็ฃใฎๆ็ถใใ้ฒใใพใใใใใฎ่ฒป็จใๅทฅ้ขใใใใใซใๅญใฉใใฎ้ ใใใใฃใจ็ฉใฟ็ซใฆใฆใใ็ๅฝไฟ้บใ่งฃ็ดใใพใใใ
ๆ็ถใใใใใพใง้ฒใใ ใจใใใงใ้ขๅฉใใใใจใซใชใใพใใใ7ๆใฎใใจใงใใ็ฟๆใ็งใฏๅฏๅฑฑ็ใฎๆปๅทๅธใซ็งปใใพใใใ
ใใพใฏใๅญใฉใใใกใจ้ขใใฆๆฎใใใฆใใพใใ
ใๆป็ดๅฆๅใฎๅๆญขใใจใใๅถๅบฆใ็ฅใฃใฆ
2026ๅนดใซๅ ฅใฃใฆใๆฐไธปๅๅทฅไผใซ็ธ่ซใใใจใใ็งใฏใฏใใใฆใๆป็ดๅฆๅใฎๅๆญขใใจใใๅถๅบฆใ็ฅใใพใใใ
็จ้ใ็ดใใใจ็ๆดปใๆใ็ซใใชใใชใใจใใซใๅทฎใๆผใใใชใฉใฎๆ็ถใใๆญขใใฆใใใใๅถๅบฆใงใใๅๆญขใ3ๅนด็ถใใฐใใใฎ็จ้ใ็ดใใ็พฉๅใฏใชใใชใใพใใๆณๅพใซใใกใใจๆธใใใฆใใๅถๅบฆใชใฎใซใ5ๅนดใฎใใใ ใ็จๅ็ฝฒใฎ็ชๅฃใงๆใใฆใใใ ใใใใจใฏไธๅบฆใใใใพใใใงใใใ
3ๆใซใฏใๆณๅๅฑใฎใคใณใฟใผใใใไบบๆจฉ็ธ่ซใซใใใใพใงใฎใใจใๆธใใฆ้ใใพใใใใใฎๅพใฉใใชใฃใใใฏใๅพใใฎ็ฏใซๆธใใพใใ
ใใใฆ4ๆ8ๆฅใ4ใๆใซๆป็ดๅฆๅใฎๅๆญขใ็ณใ็ซใฆใพใใใๅฏๅฑฑ็ใฎๆปๅทๅธๅฝนๆใๅใใๅฏๅฑฑ็ใฎ้ญๆดฅ็จๅ็ฝฒใจๅ ฅๅ็บๅฝนๅ ดใใใใฆๅฎฎๅด็ใฎๅฎฎๅดๅธๅฝนๆใงใใๆฏๆๆฑใใใใ่ฟๆธใใ็งใฎๆๅพใไธๅใฃใฆใใใใใงใใ
้ฒ้ณใใไผใใใใจ
4ๆ15ๆฅใๅฏๅฑฑ็จๅ็ฝฒใฎๆ ๅฝใฎๆนใจใ้ป่ฉฑใง่ฉฑใใพใใใ่จใฃใ่จใใชใใซใชใใชใใใใ้ฒ้ณใใฆใใใใจใใไผใใใใจใใไฝใ่ฉฑใใชใใใจใใใใง่ฉฑใๆใกๅใใใพใใใ้ญๆดฅ็จๅ็ฝฒใงใๅใใงใใใใใใใใฏใใฉใกใใใใ้ฃ็ตกใใใใพใใใ
ใใพใใใใจใใชใใฎใชใใ่ฉฑใใ่จ่ใๆฎใฃใฆใๅฐใใชใใฏใใงใใ็งใฏใใ ใ่จ้ฒใๆฎใใใใฃใใ ใใงใใใ
็ฟๆฅใฎ4ๆ16ๆฅใ้ป่ฉฑใฎๆไธญใซไฝ่ชฟใๆฅใซๆชใใชใใๆๆฅ่ปใง้ใฐใใพใใใ
4ๆ20ๆฅใซใฏใๅผ่ญทๅฃซไบๅๆใซ็ธ่ซใซไผบใใพใใใ
7ใๆๅพใซๅฑใใ็ญใ
ๆปๅทๅธๅฝนๆใฎ็จๅ่ชฒใฎๆนใ ใฏใใใใพใงใใฃใจใไธๅฏงใซ่ฉฑใ่ใใฆใใ ใใฃใฆใใพใใใๅใฎ่จไบใงใใๆใใใๅฏพๅฟใจใใฆๆธใใใฆใใใ ใใใปใฉใงใใ
ใใฎๆปๅทๅธๅฝนๆใใใ11ๆใใไธใจ่ฉฑใๅใฃใ็ตๆใๅฆๆฑบใใใพใใใใจไผใใใใพใใใ11ๆ6ๆฅใซใใไธๅบฆใ้ป่ฉฑใใพใใใใๆป็ดๅฆๅใฎๅๆญขใฏ่ชใใใใชใใจใใใใใใฆ่จใใใพใใใ
ๆปๅทๅธๅฝนๆใๆฑใใฆใใใฎใฏใใๅฎถๆๅใฎ็จ้ใใงใใ็ชๅฃใงไผบใฃใฆใใใใ็ด230ไธๅใซใชใใจ็ฅใใพใใใๅธใฎๆนใฏใ็งใซๆฏๆใ็พฉๅใใใใจใใฃใใใใพใใๅฎถๆใๆฏใใๆฎใใใใใฏใใ้ขใใฆใใใฎใซใๅฎถๆๅใฎ็จ้ใ ใใใ็งใฎใใจใซๆฎใฃใฆใใพใใใชใ็งใใจใใๆใใฏใใฉใใใฆใๆถใใพใใใ
ๅพดๅใฏ็ถใใฆใใฆใๆฏๆใฎๅฎๆ้ฃ็ตกใๆฑใใใใฆใใพใใ1ใๆใงๅๅ ฅใๅคใใใใจใฏใชใใฎใซใใงใใ
ๅฎฎๅดๅธๅฝนๆใใใฏใ็ณใ็ซใฆใธใฎใ่ฟไบใใชใใพใพใๅธๆฐ็จ่ชฒใใๅทฎใๆผใใใฎ้ๅๆธใๅฑใใพใใใ
ๅ ฅๅ็บๅฝนๅ ดใซใฏใๆฏๆ1,000ๅใใคใๆฏๆใใใฆใใพใใ
4ๆใฎๆ็นใงๆฑใใใใฆใใ้กใฏใ้ญๆดฅ็จๅ็ฝฒใ็ด170ไธๅใๅฎฎๅดๅธๅฝนๆใ็ด72ไธๅใๅ ฅๅ็บๅฝนๅ ดใ็ด81ไธๅใงใใใใใใซใๆปๅทๅธๅฝนๆใฎๅฎถๆๅใฎ็ด230ไธๅใๅ ใใใพใใ
ไปฅๅใๆปๅทๅธใฎๆฐด้้ๅคซๅธ้ทใจใ่ฉฑใใใใใจใใใใพใใๅธๆฐใจใใฆใ็ดๆฅใ่ฉฑใ่ใใฆใใใ ใใๆฉไผใ ใจๆใฃใฆใใพใใใใใใฉใใใใกใใฎ่ฉฑใซ่ณใๅพใใฆใใใ ใใฆใใใจใฏๆใใใใใใจใฆใๅทใใๅฏพๅฟใ ใจๆใใพใใใใใฎๆฅใฎใใจใฏใไปใงใใฏใฃใใ่ฆใใฆใใพใใ
้ซๅธๆฟๆจฉใซใชใฃใฆใใใ็นใซใฒใฉใใชใใพใใ
ใใใฏใ็งใใใฎ่บซใงๅใใฆใใใใจใจใใฆใใฏใฃใใๆธใใใฆใใ ใใใ
้ซๅธ้ฆ็ธใฎๆฟๆจฉใซใชใฃใฆใใใ็จ้ใฎๅใ็ซใฆใฏใใใใพใงใจใฏๆใใใซๅคใใใพใใใไปฅๅใฏใไบๆ ใ่ใใใใใงใๆใใ็ฏๅฒใไธ็ทใซ่ใใฆใใ ใใๅ ด้ขใใใใพใใใใใพใฏใใใใใๅฏพ่ฉฑใใฎใใฎใใใใพใใใใใใฎใฏใๅฆๆฑบใฎ็ฅใใใๅทฎใๆผใใใฎ้ๅๆธใใใใฆๆฏๆใฎๅฎๆ้ฃ็ตกใฎ่ฆๆฑใงใใ
็งใฎๆๅพใๅขใใใใใงใฏใใใพใใใไบๆ ใ่ฏใใชใฃใใใใงใใใใพใใใ็ ๆฐใฎใใจใใ้ค่ฒ่ฒปใฎใใจใใๅใใใใซใไผใใใฆใใพใใใใใชใฎใซใ่ฟใฃใฆใใใใฎใ ใใๅณใใใชใใพใใใๅคใใฃใใฎใฏใ็งใงใฏใชใใๅใ็ซใฆใๅดใฎๅงฟๅขใงใใ
ๆฏๆฐใๆชใใชใใๅฝใฎ่ฒกๆฟใๅณใใใชใใจใใใฎใใๅฏใใฏใใใกใฐใๅผฑใใจใใใใ้ ใซๅใฃใฆใใใฎใ ใจๆใใพใใๆญฃ็ดใซ็ณๅใใฆใๅๅใไฝๆใๆๆกใใใฆใใไบบ้ใฏใใใกใฐใๅใ็ซใฆใใใ็ธๆใงใใ
ๅณใใใใใชใจใฏ็ณใใพใใใใใ ใๅณใใใใใฎใงใใใฐใๆญฃ็ดใซ็ดใใฆใใไบบใใใ ใใงใฏใชใใ็ณๅใใฆใใชใไบบใซใใๅใใใใซๅใๅใฃใฆใใใ ใใใใใใใ็งใฎ้กใใงใใ
้ค่ฒ่ฒปใฎใใจใใไผใใใฆใ
็ชๅฃใงใฏใๅญใฉใใฎ้ค่ฒ่ฒปใๆใฃใฆใใใใจใใไผใใใพใใใใใกใฐใไธใฎๅจใฏใใพใ 4ๆญณใงใใ
ใใฎใจใใใ่ฟใฃใฆใใใฎใฏๅทใใๆ ๅบฆใงใใใใใฎๅญใฎ้ค่ฒ่ฒปใๆใฃใใใใงใๆๅพใ่ถ ใใ็จ้ใ็ดใใชใใใ่จใใใฆใใใฎใฏใใคใพใใใใใใใจใงใใใฉใฎ่ชๆฒปไฝใงใๅใใงใใใๆป็ดๅฆๅใฎๅๆญขใใ่ใๅ ฅใใฆใฏใใใ ใใพใใใงใใใ
ๅญใฉใใ่ฒใฆใใใใฎใ้ใใใ็จใฎๅใ็ซใฆใๅ ใซใใใใใฎๅฝใฏใๅญใฉใใฎๆชๆฅใ่ใใใซ็จ้ใ้ใใฆใใใฎใงใฏใชใใใ็ชๅฃใๅบใใใจใใใๆใใใซใฏใใใใพใใใงใใใ
็งใฏใใใใๅใชใ่กใ้ใใ ใจใฏๆใฃใฆใใพใใใๆฌๆฅใใใใชใ็จ้ใๅใๅใใ่ฟใใฆใปใใใจใใ่จดใใซใฏๅฟใใใๆดๆญฃใฎ่ซๆฑใจใใๆญฃๅฝใชๆ็ถใใใใใใๆๅนใ้ใใใฎใๅพ ใฃใฆใไปๅบฆใฏใใกใใซ่ซๆฑใใใใใฎใใใงใๆๅพใ่ถ ใใ่ฟๆธใจๅทฎใๆผใใใซใใฃใฆใๅญใฉใใ่ฒใฆใใใใฎๆฎใใใพใงๅใฃใฆใใใใใใใ็งใฏ่กๆฟใฎๅดใ่กใฃใ็ฏ็ฝชใ ใจ่ใใฆใใพใใ
ๆ็ต็ใซ้ๆณใใฉใใใๆฑบใใใฎใฏ่ฃๅคๆใงใใใใใงใใใฒใจใใฎ็ด็จ่ ใจใใฆๅใๅใฃใใใฎใฏใใฏใฃใใ่จ่ใซใใฆใใใพใใ่ตทใใฆใใใฎใฏใๅฅชใฃใๅดใใๅฅชใใใๅดใซ่ซๆฑๆธใ้ใ็ถใใฆใใใใจใใใใจใงใใ
ใใฎๅญใๅคงใใใชใฃใใจใใใใ็ถใใใฏไฝใ่จใใชใใฃใใฎใใจ่ใใใใใ็งใฏ็ญใใใใพใใใใ ใใๆธใใฆใใพใใ
ๆฅๆๆฅใฎ1ๅใจ5ๅ
9ๆใจ10ๆใฎๆฅๆๆฅใ้ๅธณใซใ1ๅใจ5ๅใใๅฝ็จใใๅฐๆน็จใใจใใฆๅผใใใ่กใใใใพใใใใใใใช้ ้ใฎๅฉๆฏใซใใใ็จ้ใงใใ
ๆฑบใพใใฉใใใฎใใจใ ใจๅใใฃใฆใใพใใใใใงใใๆๅพใฎใปใจใใฉใชใ็งใฎๅฃๅบงใใใใ็จ้ใฏ1ๅๅไฝใงใไผใฟใฎๆฅใซใใใกใใจๅผใใใฆใใใพใใใใฎ่กใ่ฆใใจใใใชใใจใ่จใใชใๆฐๆใกใซใชใใพใใใ
ๅใๅฏๅฑฑ็ใใใไปไบใ้ ผใพใใใใจใใใใพใ
ใฒใจใคใๆธใใฆใใใใใใจใใใใพใใ
2011ๅนดใๆฑๆฅๆฌๅคง้็ฝใฎใใจใๆฅๆฌไธญใๆฒใใงใใๆๆใฎใใจใงใใๅฝๆใฎๅฏๅฑฑๅธ้ทใใใๅฏๅฑฑใ็ใไธใใใใใฎใฆใงใใตใคใใไฝใฃใฆใปใใใจใ็งใซใไพ้ ผใใใใ ใใพใใใๆ่กใ่ฆ่พผใใงใใใ ใใใใจใฏใใใใใใๆใฃใฆใใพใใใ
ใใ ใใๆฏๆใใใใ ใใใฎใฏ10ไธๅใงใใใๆฑใใใใๅ ๅฎนใฏใใจใฆใ้ฃใใใใฎใงใใใใใใงใใ้็ฝใฎใใจใซๅฐใใงใๅฝนใซ็ซใฆใฐใจๆใใใๅผใๅใใใพใใใ
ๅใๅฏๅฑฑ็ใฎ่กๆฟใใใๅ ฌใฎใใใซๅฎใไปไบใๅผใๅใใฆใปใใใจ้ ผใพใใใใพใฏๅใๅฏๅฑฑ็ใฎ่กๆฟใใใๆๅพใ่ถ ใใ็จ้ใๆฑใใใใๅทฎใๆผใใใๅใใใใฆใใพใใ
ใฉใกใใๆชใใจใใ่ฉฑใใใใใฎใงใฏใใใพใใใใใ ใ่กๆฟใจใใใใฎใฏใใใกใใซๆฑใใใจใใจใใใกใใๆฑใใใจใใจใงใใใใชใซใๆ ๅบฆใ้ใใฎใใจๆใใฎใงใใ
ใๅฎถๆๅใฎ็จ้ใใจใ็ณๅใใใฆใใชใๅๅ ฅ
ใใใฏใใฉใๆธใในใใใใใกใฐใ่ฟทใฃใใจใใใงใใ็นๅฎใฎ่ชฐใใ่ฒฌใใใใใซๆธใใฎใงใฏใใใพใใใ็ธๆใฎๆนใฎใใจใฏใใๅๅใใใไปไบๅ ใใใๅบใฎใใจใใไธๅๆธใใพใใใใใใงใใไป็ตใฟใฎ่ฉฑใจใใฆใใฉใใใฆใๆธใใฆใใใชใใใฐใชใใชใใใจใใใใพใใ
ใใพ็งใๆปๅทๅธๅฝนๆใใๆฑใใใใฆใใ็ด230ไธๅใฏใ็งใ็จผใใ ๅๅ ฅใซใใใฃใ็จ้ใงใฏใใใพใใใๅธใใๅฎถๆๅใใจๅผใถใ็งไปฅๅคใฎๅฎถๆใซใใใฃใ็จ้ใงใใ้ขๅฉใใฆใใใฎๆฎใใใใใฏใใ้ขใใฆใใพใใใใใงใใ่ซๆฑใ ใใ็งใฎใใจใซๆฎใใพใใใ
ไธๆนใงใๅคใฎใๅบใงๅใๆนใฎไธญใซใฏใๅๅ ฅใ็ณๅใใฆใใชใไบบใๅฐใชใใชใใจ่ใใฆใใพใใ็งใฏใใฎใใจใใ้ป่ฉฑใงๆปๅทๅธๅฝนๆใฎ็จๅ่ชฒใซใไผใใใพใใใ
่ชฟในใ็ตๆใๆใใฆใใใ ใใชใใใจใฏๅใใฃใฆใใพใใ่ทๅกใฎๆนใซใฏๅฎ็ง็พฉๅใใใใพใใใใใใใฏๅฝ็ถใฎใใจใงใใใใใงใ่ฟใฃใฆใใใฎใฏใใ่ชฟๆปใฏใใชใใใจใใใใใใพใใชๅใ็ญใใงใใใ11ๆ6ๆฅใซใ้ป่ฉฑใใใจใใใๅใใงใใใ
็ณๅใใใฆใใชใๅๅ ฅใซใฏๆใใคใใชใใใใฎไธๆนใงใๆญฃ็ดใซ็ณๅใใฆใใไบบ้ใใใฏใ1ๅๅไฝใงใไผใฟใฎๆฅใซใๅผใใฆใใใๅฎถๆใฎๅใฎ็จ้ใพใงใ้ขๅฉใใใใจใฎ็งใซๆฑใใฆใใใ
็งใฏใใใพใงใ็จ้ใใใกใใจ็ณๅใใฆใใพใใใไธๅบฆใใใพใใใใใจใฏใใใพใใใใ ใใใใใๅใใใใใจใใใใๅใฃใฆใใใ ใใงใฏใชใใใจใใๆใใใใฉใใใฆใๆถใใพใใใ็จใฎๅ ฌๅนณใๅฎใใใจใใใไปไบใฎใฏใใชใฎใซใ
ๅใใใใชๅ ด้ขใซๅบไผใฃใๆนใฎใใใซใๆธใๆทปใใฆใใใพใใๅฝ็จๅบใฎใฆใงใใตใคใใซใฏใ็ณๅๆผใใฎๆ ๅ ฑใๅใไปใใ็ชๅฃใใใใใชใณใฉใคใณใง้ใใใจใใงใใพใใ้ป่ฉฑใใใใ่จ้ฒใๆฎใๅฝขใงๅฑใใใใพใใ
ใฉใใซๅฑใใฆใใๆญขใพใฃใฆใใพใใพใ
ใใฎ5ๅนดใงใ็งใฏๅฑใใใใๅ ใซใฏใใฒใจใจใใๅฑใใฆใใพใใใ
ๅธๅฝนๆใฎ็จๅ่ชฒใซใไผใใใฆใใใ่ชฟๆปใฏใใชใใใจ่จใใใพใใใๅฝใฎๅดใซ็ณๅๆผใใฎใใจใๅฑใใฆใใๅฐๆน่ชๆฒปไฝใซๅฏพใใฆๅใใฆใใใ ใใใใใซใฏ่ฆใใพใใใงใใใๅฝใจๅฐๆนใฎใใใ ใงใใฉใกใใฎไปไบใงใใชใใพใพๆญขใพใฃใฆใใพใใใใๆใใฆใใพใใ
ใใ ใใฒใจใค่ใใ่ฉฑใใใใพใใๅฐๆนใฎ่ชๆฒปไฝใฏใๅฝ็จๅฑใซใฏ้ ญใไธใใใชใใฎใ ใใใงใใๅธๅฝนๆใฎๅคๆญใฏๅธๅฝนๆใ ใใฎใใฎใงใฏใชใใๅฝใฎๅดใใฉใ่ฆใฆใใใใซๅผใฃๅผตใใใใใจใใใใจใ ใจๆใใพใใ
ใใใใใงใใใชใใใใฎ่ฉฑใฏใๅธใฎ็ชๅฃใฎๆนใ่ฒฌใใฆ็ตใใ่ฉฑใงใฏใใใพใใใ็ชๅฃใฎๆนใฏใไธใซ็ธ่ซใใฆใๅฆๆฑบใใจ่จใใใใชใใฃใใฎใใใใใพใใใๅคใใใใๅ ดๆใฏใใใฃใจไธใซใใใพใใใ ใใ็งใฏใๅฝใฎๅดใซๅใใฆๆธใใฆใใพใใ
2026ๅนด3ๆใซใฏใๆณๅๅฑใฎใคใณใฟใผใใใไบบๆจฉ็ธ่ซใซใใใใพใงใฎใใจใๆธใใฆ้ใใพใใใ็ตๆใจใใฆใไฝใใๅใใใจใฏใใใพใใใงใใใ
4ๆ20ๆฅใซใฏใๅผ่ญทๅฃซไบๅๆใซใ็ธ่ซใซไผบใใพใใใ็ต็ทฏใใพใจใใ่ณๆใไฝใฃใฆๆใฃใฆใใใพใใใใใใฉใใใใกใใๅใใฆใใใ ใใซใฏ่ณใใพใใใงใใใ
ใใฎใจใใฎ่ณๆใฏใๆๆฐใฎๅ ๅฎนใซไฝใ็ดใใฆๅ ฌ้ใใฆใใพใใใฉใชใใใฎๅ่ใซใชใใฐใจๆใใใใฎใพใพ็ฝฎใใฆใใใพใใใใใใๅใ็ธ่ซใใใใๆนใฏใ็ซ ็ซใฆใๆธใๆนใฎ่ฆๆฌใจใใฆไฝฟใฃใฆใใใ ใใฆใใพใใพใใ๏ผไฝๆใจ้ป่ฉฑ็ชๅทใฏๆถใใฆใใใพใ๏ผใ
https://dolice.net/pub/tax-consultation-2026-11.pdf
็ชๅฃใฏใใใใซๅญๅจใใพใใใใใฉใใใใฎใฉใใใใ็งใฎไปถใๅใซ้ฒใใฆใฏใใใพใใใงใใใๆฐไธปๅๅทฅไผใง่ใใใใปใจใใฉใฎๆนใๆณฃใๅฏๅ ฅใใใใฆใใใใจใใ่จ่ใฎๆๅณใใใใพใฏใใๅใใใพใใ็ธ่ซๅ ใใชใใใ่ซฆใใใฎใงใฏใใใพใใใ็ธ่ซใใฆใๅใใชใใใใไบบใฏ่ซฆใใฆใใใฎใ ใจๆใใพใใ
ใใใงใใ่จ้ฒใ ใใฏๆฎใ็ถใใฆใใพใใๅฑใใชใใฃใใจใใไบๅฎใใ่จ้ฒใฎใใกใ ใจๆใฃใฆใใพใใ
็งใฒใจใใฎใใจใงใฏใใใพใใ
ๆฐไธปๅๅทฅไผใฎๆนใใใ็งใจๅใใใใชๅข้ใฎๆนใใๆฐๅคใ็ธ่ซใซๆฅใใใใจไผบใใพใใใใใใฆใใใฎใปใจใใฉใฎๆนใๆณฃใๅฏๅ ฅใใใใฆใใใใใงใใ
Threads ใงใใใคใชใใฃใฆใใๆนใใใใๅไบบใๅใใใๆนใงใ็งใฎ10ๅใใฎ้กใๅพดๅใใใใจใใใ่ฉฑใไผบใใพใใใ
ๅฃฐใไธใใใใใซใใๆนใฏใใใฃใจๅคงๅขใใใฃใใใใพใใ็งใใใใใฆๆธใ็ถใใฆใใใฎใฏใใใฎใใใงใใ
ๅใใใใซ่ฆใใใงใใๆนใธ
็งใฏๆณๅพใฎๅฐ้ๅฎถใงใฏใใใพใใใใใใงใใ5ๅนดใใใฆ็ฅใฃใใใจใใใใใซๆฎใใฆใใใพใใ
็จ้ใฎ่ฟๆธใงๆฎใใใๆใ็ซใใชใใจใใฏใใๆป็ดๅฆๅใฎๅๆญขใใ็ณใ็ซใฆใใใจใใงใใพใใๅฝ็จใฏๅฝ็จๅพดๅๆณ็ฌฌ153ๆกใๅฐๆน็จใฏๅฐๆน็จๆณ็ฌฌ15ๆกใฎ7ใซๅฎใใใใฆใใพใใๅๆญขใ3ๅนด็ถใใจใ็ดใใ็พฉๅใใชใใชใใพใใ
ๆตทๅคใฎไผ็คพใใๅๅ ฅใๅพใฆใใๆน๏ผใขใใชใฎๅบๅใApp Store ใ Google Play ใฎๅฃฒไธใชใฉ๏ผใฏใๆถ่ฒป็จใใใใใชใๅๅผใซใใใใใจใใใใพใใๆ็ดฐใงใๆฏๆใๅ ใๆตทๅคใฎไผ็คพใใฉใใใ็ขบใใใฆใฟใฆใใ ใใใ
็ดใใใใ็จ้ใๅใๆปใใๆดๆญฃใฎ่ซๆฑใใฏใ็ณๅใฎๆ้ใใ5ๅนดใพใงใงใใ็ชๅฃใง่ฉฑใ้ฒใพใชใใจใใใๆดๆญฃใฎ่ซๆฑๆธใฏๆธ้ขใ e-Tax ใงๅบใใใจใใงใใพใใๅบใใใใฎใฎๆงใใฏใๅฟ ใๆฎใใฆใใ ใใใ
็จๅ็ฝฒใๅฝนๆใจใฎใใๅใใฏใๆฅไปใจใ็ธๆใฎๆนใฎใๅๅใจใ่ฉฑใใๅ ๅฎนใใใใฎๆฅใฎใใกใซๆธใ็ใใฆใใใฆใใ ใใใ
ใฒใจใใงๆฑใใใซใๆฐไธปๅๅทฅไผใๆณใใฉใน๏ผ0570-078374๏ผใๆณๅๅฑใฎไบบๆจฉ็ธ่ซใๅผ่ญทๅฃซใซใ่ฉฑใ่ใใฆใใใฃใฆใใ ใใใ
็งใฎๅ ดๅใฏใ็ณใ็ซใฆใฆใ่ชใใฆใใใใพใใใงใใใใใใงใใ็ฅใใชใใพใพๆใ็ถใใใใใฏใๅฃฐใไธใใฆใใใฃใใจๆใฃใฆใใพใใ
ๅฝ็จๅบใๅฝ็จๅฑใฎๆนใธ
ใใใใใฎ่จไบใๅฝ็จๅบใๅฝ็จๅฑใฎๆนใฎ็ฎใซ่งฆใใใใจใใใใฐใไธใคใ ใใใ้กใใใใใใจใใใใพใใ
ใฒใจใคใ็ดใใใใ็จ้ใใใใจๅใใฃใใจใใๆดๆญฃใฎ่ซๆฑใจใใๆ็ถใใใใใใจใใ็ชๅฃใงๅฟ ใใไผใใใ ใใใ็งใฏๆใใฆใใใ ใใพใใใงใใใ็ฅใใชใใพใพ5ๅนดใ้ใใๆจฉๅฉใฏๆถใใพใใใ็ฅใฃใฆใใใฐ้ฒใใใใจใงใใ
ใตใใคใๆๅพใ่ถ ใใ่ฟๆธใๆฑใใฆใใ็ธๆใซใฏใใๆป็ดๅฆๅใฎๅๆญขใใจใใๅถๅบฆใใใใใจใใๅฟ ใใไผใใใ ใใใๆณๅพใซๆธใใใฆใใใฎใซใ็งใใใฎๅถๅบฆใ็ฅใฃใใฎใฏใ็จๅ็ฝฒใงใฏใชใๆฐไธปๅๅทฅไผใงใใใๅถๅบฆใ็ฅใใใชใใพใพๅใ็ซใฆใ็ถใใใใจใฏใๆณๅพใๅฎใใใจใใใใฎใใ็พๅ ดใงๆญขใใฆใใพใฃใฆใใใฎใจๅใใ ใจๆใใพใใ
ใฟใฃใคใๅฐๆนใฎ่ชๆฒปไฝใฏใๅฝ็จๅฑใซใฏ้ ญใไธใใใชใใจ่ใใพใใใใใใใใงใใใชใใๅธใ็บใฎ็ชๅฃใซใงใใใใจใฏ้ใใใฆใใพใใ็ด็จ่ ใๆใๅคๆญใใๆใใชใๅคๆญใใๆฌๅฝใซๆฑบใใฆใใใฎใฏๅฝใฎๅดใชใฎใ ใจๆใใพใใใฉใใใ็พๅ ดใซๅคๆญใ้ ใใใพใพใซใใใๅฝใจใใฆๅใๅใฃใฆใใ ใใใ
็งใฏใ็จใ็ดใใใใจ่ชไฝใๆใใงใใใฎใงใฏใใใพใใใ็งใฏใใใพใงไธๅบฆใใใพใใใใ็ณๅใ็ถใใฆใใพใใใใใ ใ่ฟใในใใใฎใ่ฟใใใซๅใ็ซใฆใใใจใฏใๅ ฌๅนณใงใฏใชใใจ็ณใไธใใฆใใใ ใใงใใ
ๆธใใฆใใใ่ชญใพใใชใใชใใพใใ
ใใใฏใไบๅฎใจใใฆใ ใๆธใใฆใใใพใใ
็จๅใฎใใจใๆธใใใใซใชใฃใฆใใใ็งใฎ่จไบใฎ้ฒ่ฆงๆฐใฏๅคงใใๆธใใพใใใใใใพใงๅฑใใฆใใๆฐใจๆฏในใฆใใฏใฃใใๅใใใปใฉใฎๅทฎใใใใพใใ
็็ฑใฏใ็งใซใฏๅใใใพใใใ่ชญใฟใใใชใ่ฉฑใงใฏใชใใฎใใใใใพใใใ้ทใใใใฎใใใใใพใใใใใใใใซๅบใซใใ่ฉฑ้กใชใฎใใใใใพใใใใใใใใใใๅฝใใๅใฎ็็ฑใๅๅใซ่ใใใใพใใ
ใใ ใใใใใ่จไบใปใฉ่ชญใพใใซใใใชใใฎใ ใจใใใใใใใฏๆธใๅดใซใจใฃใฆใ้ใใซๅฃฐใๅฐใใใชใฃใฆใใใฎใจๅใใใจใงใใ็งใฏใใฎใใจใใๆธใๆใจใใฆๅฐใๆใใจๆใใฆใใพใใ
ใ ใใใใใใ้กใใใใใฎใงใใใใฎ่จไบใฏใๆค็ดขใใใใใใใใฏใใใพใ่ฆใคใใฆใใใ ใใชใใใใใใพใใใใใ่ชญใใงใใใฃใใจๆใฃใฆใใ ใใฃใใชใใใใชใใฎๆใงใๅฟ ่ฆใชๆนใซ็ดๆฅๆธกใใฆใใ ใใใไบบใใไบบใธๆธกใฃใฆใใใใจใ ใใใ็ขบใใช้ใ ใจๆใฃใฆใใพใใ
ใฉใใใใใฎ่จไบใๅบใใฆใใ ใใ
ใใใ ใใฏใใฏใฃใใใจใ้กใใใใฆใใ ใใใใใฎ่จไบใใใฉใใๅบใใฆใใใ ใใชใใงใใใใใ
ๆฐไธปๅๅทฅไผใงไผบใฃใ่ฉฑใใใใฃใจ้ ญใใ้ขใใพใใใ็งใจๅใใใใช็ฎใซ้ญใฃใฆใใๆนใใๆฌๅฝใซๅคงๅขใใใฃใใใใใใงใใใใใฆใใใฎใปใจใใฉใใๅฃฐใไธใใใใชใใพใพ็ตใใฃใฆใใใใใงใใ็งใ5ๅนดใใใฆ็ฅใฃใใใจใ็ฅใใชใใพใพใใใพใๆฏๆใๆใใชใใฆใใใฃใใฏใใฎใ้ใๆใฃใฆใใๆนใใใใฃใจใใพใใ
็งใซใฏใใใๅใๆปใใชใใใฎใใใใใใใใพใใ5ๅนดใจใใๆ้ใใๅฎถๆใจ้ใใใฏใใ ใฃใๆฅใ ใใๆปใฃใฆใฏใใพใใใ
ใใใฉใใใใใใๅใ้ใซๅ ฅใใใจใใฆใใๆนใฏใใพใ ้ใซๅใใพใใ่ฟใใฆใใใ ใใใฏใใฎ็จ้ใฎๆ้ใฏใ็ฅใใชใใใกใซ้ใใฆใใใพใใใๆป็ดๅฆๅใฎๅๆญขใใจใใๅถๅบฆใใ็ชๅฃใฏๆใใฆใใใพใใใ็ฅใฃใฆใใใใฉใใใ ใใงใใใฎๅพใฎไบบ็ใๅคใใฃใฆใใพใใพใใ
ใงใใใใใ้กใใใพใใ
่บซ่ฟใซใ็จ้ใฎ่ฟๆธใง่ฆใใใงใใๆนใใใใใใใใใฎ่จไบใ้ใฃใฆใใ ใใใ
ๆตทๅคใฎไผ็คพใใๅๅ ฅใๅพใฆใใๅไบบไบๆฅญไธปใปใใชใผใฉใณในใฎๆนใซใๆถ่ฒป็จใฎใใจใ ใใงใไผใใฆใใ ใใใ
SNS ใงใฎใทใงใขใใในใญใใๅผ็จใใฉใใชๅฝขใงใใใพใใพใใใใใชใใฎไธๅใฎใทใงใขใใใพใ ้ใซๅใ่ชฐใใซๅฑใใใใใใพใใใ
ไธไบบใฎๅฃฐใฏๅฐใใใฆใใๅฑใไบบใๅขใใใฐใใใฎไป็ตใฟใ่ใ็ดใใใฃใใใซใชใใจไฟกใใฆใใพใใ
ๆญฃ็ดใซ็ณใไธใใพใใ็งใใใใใฆๆธใใฆใใใฎใฏใ่ชๅใฎ่บซใๅฎใใใใงใใใใใพใ ๅนผใๅจใฎๆชๆฅใๅฎใใใใงใใใใพใใใใใฉใใใใไปฅไธใซใ็งใจๅใ็ฎใซ้ญใๆนใใไธไบบใงใๆธใใใใใฎใงใใ
ใใใฏใใใ็งใฒใจใใฎๅ้กใงใฏใชใใจๆใฃใฆใใพใใๅฝๆฐใฎไธไบบใฒใจใใๅฃฐใไธใใชใใใฐใใใฎๅฝใฎๆฟๆฒปใฏๅคใใใพใใใๆฟๆฒปๅฎถใฏใๅฝๆฐใฎ้ก่ฒใใใใใใฎใไปไบใงใใๅฃฐใ้ใพใใฐใๆฟๆฒปใฏๅฟ ใใใกใใๅใใพใใ้ปใฃใฆใใใฐใๅใใใใใจใใใใๅใใใๆนใฏใใใฎใพใพๆฌกใฎ่ชฐใใซๅใใใ ใใงใใ
ใฉใใใๅฏพๅฒธใฎ็ซไบใ ใจๆใใชใใงใใ ใใใๆญฃ็ดใซ็ณๅใใฆใๆฏๅนดใใกใใจ็ดใใฆใใ็งใซ่ตทใใใใจใฏใใใชใใซใใใใชใใฎๅคงๅใชๆนใซใ่ตทใใใใใใจใงใใใ่ช่บซใฎ่บซใซใ่ตทใใใใจใจใใฆๅใๆญขใใฆใใใ ใใใใใใใฆใใใฎ่จไบใๆฌกใฎๆนใธๆธกใใฆใใใ ใใใใใใไปฅไธใฎ้กใใฏใใใพใใใ
็งใฏใใใๆณฃใๅฏๅ ฅใใง็ตใใใใใใใใพใใใ
ใใใใซ
ใใใใฆๆธใใฆใใฆใใๆใใใๆฒใใใใใฟไธใใฆใใใใจใใใใพใใๆธใใฆใฏๆใๆญขใพใใใพใๅฐใๆธใใฆใใไฝๆฅใ็นฐใ่ฟใใพใใใใใใงใใ่ตทใใใใจใใชใใฃใใใจใซใฏใใใใใใพใใใงใใใ
ๅคฑใฃใใใฎใฏๆปใฃใฆใใพใใใ5ๅนดใจใใๆ้ใใๅฎถๆใจ้ใใใฏใใ ใฃใๆฅใ ใใๅ ใฎใพใพใซใฏๆปใใพใใใใใใงใใ็งใซใงใใใใจใใพใ ไธใคใ ใๆฎใฃใฆใใพใใๆธใใฆใๆฎใใฆใๆฌกใฎ่ชฐใใซๆธกใใใจใงใใ
็งใฏใๆฟๆฒปใๅคใใใใจใฎใชใ่ธ่กใซไพกๅคใฏใชใใจๆใฃใฆใใใใพใงๆดปๅใใฆใใพใใใๅฑ่ฆงไผใซๅบใไฝๅใ ใใ่ธ่กใงใฏใใใพใใใใใใใๆณฅ่ญใ่จ้ฒใใ็งใซใจใฃใฆใฏๅคงๅใช่ธ่กๆดปๅใฎไธใคใงใใใใใซ็ฏใฃใๅฐใใช็ใใ็ตถใใใใใใใพใใใ่ชญใใงใใ ใใฃใใใชใใฎๆใงใใใฎ็ใๅบใใฆใใใ ใใใใใจ้กใฃใฆใใพใใ
ใใคใใ้ขใใฆๆฎใใๅญใฉใใใกใซใใใฎ่จ้ฒใ่ฆใใใใๆฅใๆฅใใใจๆใฃใฆใใพใใใ็ถใใใฏใ้ปใฃใฆใใชใใฃใใใๆญฃใใใจๆใใใจใใ่ชๅใฎ่จ่ใงๆธใใฆๆฎใใใใใใ่จใใๆฅใฎใใใซใใใพใใใๆธใใฆใใพใใ
ๆๅพใพใง่ชญใใงใใ ใใใๆฌๅฝใซใใใใจใใใใใพใใใใใชใใ่ชญใใงใใ ใใฃใใใจใใ็งใซใจใฃใฆใฏใใใใใชๆฏใใซใชใใพใใ
English: The 5 Million Yen Japan Never Returned
For years I paid about five million yen in consumption tax that I never owed, without knowing it. When I asked for it back, it was not returned, the years went by, and I was told my right had expired. Now I am being asked to pay almost the same amount all over again.
This is what actually happened to me.
I am an independent app developer and artist living in Japan. Over the past months I have written several articles about my dealings with Japan's tax offices and city halls. This one brings everything from 2021 to today into a single account, so that someone reading for the first time can follow it.
I am writing this in English as well because I do not believe my case is unusual, and because I would like people outside Japan to see how this works here.
In brief
My income comes from advertising in my apps, paid by Google's overseas companies. Under Japanese law this kind of income is export-exempt, which means it is not subject to consumption tax. I did not know that, and by 2020 I had overpaid about five million yen (roughly 33,000 US dollars) in consumption tax.
In 2021 I asked the Miyazaki Tax Office to return it. They did not, and I was not allowed to file the formal request for correction that the law provides for exactly this purpose.
In a 2024 tax audit I was told that my right to a refund had expired under the statute of limitations. I was then asked to pay tax for the period in which I had been treated as non-taxable.
On April 8, 2026, I applied to four authorities for a suspension of tax enforcement. As of November, none has granted it. Namerikawa City told me my application was rejected, and Miyazaki City sent me a notice of seizure without ever replying to it.
Part of what I am being made to pay, about 2.3 million yen, is what the city calls the family's taxes: tax incurred by my former household, not by my own income. I am divorced and no longer part of that household, yet the bill stayed with me.
When I told the city that there is undeclared income in my area, I was told they would not investigate. The national authorities, the Legal Affairs Bureau and even a lawyer all declined to move on my case.
Since the Takaichi government took office, collection has become markedly harsher. There is no longer any conversation about what I can manage, only rejections, notices of seizure and demands that I report in every month.
I was told by a small-business support association that many people in the same situation come to them for advice, and that most of them end up giving up in silence.
A life built on apps and art
I became independent in 2013 and have been making iPhone and Android apps on my own ever since, mostly wallpaper and relaxation apps. Almost all of my income comes from the advertisements shown inside those apps, and it is paid to me by Google's companies outside Japan.
Alongside the apps, I have worked as a contemporary artist. But for the past five years, since 2021, I have been almost entirely unable to make new work.
My family was my wife and four children. The older three were my wife's children, and the youngest, a daughter, is my own. I never meant to divide them by blood. I intended to raise all four of them as my children, for as long as it took.
I would see the children off in the morning and then sit down at my desk. In that daily rhythm I made my apps and made my art. It was not a glamorous life, but it was enough for me.
Consumption tax I never owed
In Japan, income earned by providing services to companies overseas is treated as an export transaction and is exempt from consumption tax. Advertising revenue earned by providing ad space in apps to Google's overseas companies falls into this category.
I did not know this, and for many years I kept paying consumption tax on that income. By 2020, the amount I had overpaid came to about five million yen.
I accept that not knowing was partly my own fault. Still, this was money I paid because I filed my returns properly every year and paid what I was told to pay.
Miyazaki Tax Office, 2021
When I realized what had happened, I went to the Miyazaki Tax Office in 2021 and asked them to return the consumption tax I had overpaid.
Japanese law provides a procedure for exactly this, called a request for correction. It lets a taxpayer correct past returns and recover tax that was overpaid. The deadline is five years from the original filing deadline, so in 2021 some of the years were still within time.
But the money was not returned, and I was not allowed to file the request for correction. Instead, I was told that from then on, until 2024, I would be treated as filing non-taxable returns.
At the time, I took that as good news. Looking back, the deadline for the refund I was owed was quietly running out, year by year.
In 2022, the Miyazaki Tax Office called to say my case would be handed over to the Uozu Tax Office. I understood that to mean the process would continue there.
"The statute of limitations has expired," 2024
In 2024, the Uozu and Toyama Tax Offices carried out a tax audit.
I was told that my right to request a refund had been lost to the statute of limitations. And then I was asked to pay tax for the very period in which I had been treated as non-taxable.
The money that should have been returned to me disappeared with the passing of time. Now I am being asked to pay back almost the same amount. To me, it has always been the same five million yen. I still cannot make sense of how this happened.
During the online part of the audit, the tax officials kept their cameras off. Only my face was on screen as I answered their questions. During the audit and in the monthly phone calls that followed, I was asked about my divorce, my former family, my children, and even my love life. Each time I was asked about things that had nothing to do with tax, I found myself unable to speak.
Even though I kept making my monthly payments, I received a notice of seizure.
At one point during these exchanges, the official at the Toyama Tax Office proudly showed me his new Apple Watch. It may sound like a small thing. But for someone sitting on the other side of that desk, being told to pay more than he earns, it was hard to stay in that room.
My health and my family
In November 2021, I was diagnosed with adjustment disorder, depression and insomnia. In 2024, a stomach ulcer and reflux esophagitis also became worse. I also have diabetes and remain under treatment for it.
I told every one of these authorities about my health. The response was always cold. I know that being ill does not change the amount I owe. But I never felt that anyone on the other side registered that there was a living person in front of them.
The dispute spilled into the rest of my life. Applications to consolidate my loans were turned down again and again, and only the interest kept growing.
In 2025, to keep supporting my four children, I went through debt restructuring and bankruptcy. To pay for the process, I cashed in the life insurance I had been paying into since I was a child.
Just as those procedures were nearly complete, my marriage ended. That was in July. The following month, I moved to Namerikawa City in Toyama Prefecture.
I now live apart from my children.
Learning that relief exists
In 2026, when I consulted a small-business support association, I learned for the first time that there is a legal system called the suspension of tax enforcement.
It allows the authorities to stop seizures and other enforcement when paying the tax would make it impossible for a person to live. If the suspension continues for three years, the obligation to pay that tax is extinguished. It is written clearly in the law, yet in five years no tax office ever told me it existed.
In March, I submitted an online human rights consultation to the Legal Affairs Bureau describing everything that had happened. What came of it, I describe further below.
On April 8, I applied for a suspension of enforcement to four authorities: Namerikawa City, the Uozu Tax Office, Nyuzen Town and Miyazaki City. The monthly payments being demanded of me were larger than my income.
When I said I was recording
On April 15, I spoke on the phone with an official at the Toyama Tax Office. So that there could be no dispute later about what was said, I told him I was recording the call. He said he could not talk to me at all, and the conversation ended there. The same thing happened with the Uozu Tax Office. Neither office has contacted me since.
If there is nothing to hide, there should be no problem with words being kept on record. All I wanted was a record.
The next day, April 16, my health suddenly collapsed during a phone call, and I was taken to hospital by ambulance.
On April 20, I went to a law firm for a consultation.
The answer, seven months later
The tax division staff at Namerikawa City had always listened to me carefully. In an earlier article I even wrote about them as the people who had helped me most.
In November, Namerikawa City told me: "After discussing it with our superiors, your application has been rejected." When I called again on November 6, I was told once more that the suspension would not be granted.
What Namerikawa City is collecting is what they call the family's taxes. When I asked at the counter, I learned that it comes to about 2.3 million yen. The city says I am obliged to pay it. I no longer live the life of supporting that family, yet the family's taxes alone have stayed with me. I cannot stop asking why this should fall on me.
The collection continues, and I am also required to check in with them every month, even though my income cannot change in a single month.
From Miyazaki City, without any reply to my application, the municipal tax division sent me a notice of seizure.
To Nyuzen Town, I pay 1,000 yen a month.
As of April, the amounts being demanded were about 1.7 million yen by the Uozu Tax Office, about 720,000 yen by Miyazaki City and about 810,000 yen by Nyuzen Town. On top of that come the family's taxes of about 2.3 million yen at Namerikawa City.
I once spoke with Mayor Tatsuo Mizuno of Namerikawa as well. I had thought it would be a chance, as a resident, to be heard directly. But I did not feel that I was being listened to, and the response felt very cold to me. I still remember that day clearly.
Since the Takaichi government, it has become markedly worse
I want to state plainly what I have experienced in my own life.
Since Prime Minister Takaichi's government took office, tax collection has clearly changed. There used to be moments when an official would listen to my circumstances and think with me about what I could manage. That conversation no longer exists. What remains are rejections, notices of seizure and the demand that I report in every month.
My income has not risen. Nothing about my circumstances has improved. I have told them about my illnesses and about the child support I pay, exactly as before. Only the response has hardened. What changed is not me, but the posture of those doing the collecting.
When the economy weakens and public finances tighten, the burden works its way down to the weakest first. A person who declares honestly, whose name and address are already on file, is the easiest person to collect from.
I am not asking for leniency. I am asking that if collection is going to be strict, it be just as strict with those who do not declare at all, and not only with those of us who pay.
When I told them about child support
At the counter, I also told them that I pay child support. My own daughter is four years old.
The response was cold then, too. In effect I am being told to pay child support and, on top of that, to pay tax that exceeds my income. It was the same at every municipality. None of them accepted my application to suspend enforcement.
Collecting tax comes before the money to raise a child. I cannot help feeling that this country collects its taxes without considering children's futures.
I do not see this as a simple misunderstanding. They took tax that was never owed, refused to return it, blocked the lawful procedure for correcting it, waited for the deadline to pass, and then billed me instead. Now, through payments that exceed my income and through seizure, they are cutting into what is left for raising a child. I believe what was done to me is a crime committed by the administration itself.
Of course it is for a court, in the end, to decide what is unlawful. But as one taxpayer, I want to put plainly into words what this has felt like. What is happening is that the side which took the money is sending the bill to the side it took it from.
One yen and five yen on a Sunday
On Sundays in September and October, my bank statement showed one yen and five yen deducted as national tax and local tax. It was the tax on the tiny interest from my savings.
I know that this is simply how the rules work. Still, even from the account of someone with almost no income, tax is taken down to the last yen, even on a day off. When I saw those lines, I felt something I cannot quite put into words.
The same prefecture once asked me for work
There is one more thing I want to record.
In 2011, after the Great East Japan Earthquake, when the whole country was subdued, the mayor of Toyama City at the time asked me to build a website to help lift the prefecture's spirits. I was grateful that my work was thought worth asking for.
What I was paid was 100,000 yen, around 650 US dollars. What was asked for was technically demanding. I took it on anyway, because I wanted to be of some use after the disaster.
The administration of this same prefecture once asked me to take on public work cheaply. Today, the administration of this same prefecture demands tax exceeding my income and tells me my property may be seized.
My point is not that one side is wicked. It is that the posture of government differs so completely depending on whether it is asking something of you, or you are asking something of it.
The family's taxes, and income that goes undeclared
This is the part I hesitated over most. I am not writing it to blame any particular person. I will not give anyone's name, workplace or business. But as a matter of how this system works, there is something I have to put down.
The roughly 2.3 million yen that Namerikawa City is asking me for is not tax on income I earned. It is tax incurred by my former household, which the city calls the family's taxes. I am divorced and no longer part of that life. The bill, however, stayed with me.
At the same time, I understand that among people working in nightlife businesses there are many who do not declare their income. I told the tax division at Namerikawa City about this by phone.
I know I will not be told the results of any investigation. City staff have a duty of confidentiality, and that is as it should be. But the answer I received was a vague one: they would not investigate. When I called on November 6, the answer was the same.
Income that is never declared is left untouched. Meanwhile, from someone who has declared honestly, tax is taken down to the last yen, even on a day off, and a former household's taxes are demanded from him after his divorce.
I have always declared my taxes properly. I have never hidden anything. That is exactly why I cannot shake the feeling that they are simply collecting wherever collection is easiest. Protecting fairness in taxation is supposed to be their job.
For anyone in Japan who comes across something similar: the National Tax Agency has an online form for reporting undeclared income, and it leaves a clearer record than a phone call.
Every door I knocked on stopped there
Over these five years I have taken this to every place I could.
I told the city tax division, and was told they would not investigate. I reported the undeclared income to the national side as well, and saw no sign of the national authorities moving the municipality to act. Between the national and the local, it stops in the gap where neither treats it as their responsibility.
There is one thing I have been told, though. Local authorities in Japan cannot say no to the national tax bureau. If that is true, then a municipal decision is never purely the municipality's own; it is shaped by how the national side views the case.
If so, this is not a story that ends with blaming the clerk at the counter. That clerk may have had no choice but to consult their superiors and come back with a rejection. The place where this can change is further up. That is why I am writing toward the national level.
In March 2026, I submitted an online human rights consultation to the Legal Affairs Bureau, setting out everything that had happened. Nothing came of it.
On April 20, I went to a law firm, bringing the documents I had prepared. That did not move forward either.
I have rewritten those consultation documents to reflect the current situation and published them, in case they are useful to anyone. Please feel free to use the structure as a template if you are preparing something similar. My address and phone number have been removed.
https://dolice.net/pub/tax-consultation-2026-11.pdf
The doors do exist. None of them moved my case an inch. I now understand what the support association meant when they said most people give up in silence. People do not give up because there is nowhere to turn. They give up because they turn, and nothing happens.
Even so, I keep the record going. That the doors did not open is itself part of the record.
I am not the only one
A staff member at the support association told me that many people in situations like mine come to them for help, and that most of them give up in silence.
On Threads, too, someone I am connected with told me that a friend of theirs had been made to pay ten times my amount, in the same way.
There must be many people who have not been able to speak up. That is why I keep writing.
If you are going through something similar
I am not a legal expert. But here is what I have learned over these five years.
If paying your taxes makes it impossible to live, you can apply for a suspension of tax enforcement. For national taxes it is set out in Article 153 of the National Tax Collection Act, and for local taxes in Article 15-7 of the Local Tax Act. If the suspension continues for three years, the obligation to pay is extinguished.
If you earn income from companies outside Japan, such as app advertising or App Store and Google Play sales, it may be exempt from consumption tax. Check your payment statements to see whether the paying company is based overseas.
A request for correction to recover overpaid tax can be made for up to five years from the filing deadline. Even if you get nowhere at the counter, you can submit the request in writing or through e-Tax. Always keep a copy of what you submit.
Whenever you deal with a tax office or city hall, write down the date, the name of the person you spoke with and what was said, on the same day.
Please do not carry this alone. Talk to a small-business support association, the Japan Legal Support Center (Houterasu, 0570-078374), the human rights consultation of the Legal Affairs Bureau, or a lawyer.
In my case, my application was not accepted. Even so, I am glad I spoke up rather than continuing to pay without knowing.
To the National Tax Agency and the regional tax bureaus
If this ever reaches someone at the National Tax Agency or a regional tax bureau, I have three requests.
First. When a taxpayer has overpaid, tell them at the counter that a request for correction exists. No one told me. Five years passed, and the right was gone. It was entirely preventable.
Second. When you are demanding repayment that exceeds someone's income, tell them that a suspension of enforcement exists. It is written in the law, and yet I learned of it not from a tax office but from a small-business support association. Collecting without telling people about the relief the law provides amounts to cancelling that law at the counter.
Third. I am told that local authorities cannot say no to the national tax bureau. If that is so, there is only so much a city or town office can do. The decision to help a taxpayer, or not to, is really being made at the national level. Please do not leave this to the front desk. Take responsibility for it as a national matter.
I am not refusing to pay tax. I have never once hidden anything, and I have filed faithfully for years. I am only saying that collecting without returning what was never owed is not fair.
Since I started writing about this, fewer people see it
I will state this simply as a fact.
Since I began writing about the tax dispute, the number of people reading my articles has dropped sharply. The difference is large enough to be unmistakable.
I do not know why. It may be that this is not what people want to read. It may be too long. It may be a subject that does not travel well in recommendations. Those ordinary explanations are entirely plausible.
Still, if writing like this is what gets read least, then for a writer it amounts to the same thing as a voice quietly fading out. That worries me.
Which is why I am asking. This article may not find you through search or recommendations. If it was worth reading, please hand it to someone directly. Passing it person to person may be the only reliable way.
Please help this reach people
Let me ask this directly: please help spread this article.
What I was told at the small-business support association has stayed with me. There are a great many people going through what I have gone through, and almost all of them end it without ever speaking up. Somewhere right now there are people paying, month after month, money they never owed, simply because no one told them what I took five years to learn.
There is a great deal I can no longer get back. The five years, and the days I should have spent with my children, do not return.
But someone about to walk the same path still has time. The deadline for a refund you are owed passes in silence. No counter will tell you that a suspension of enforcement exists. Whether or not you know it can change the course of your life.
So I am asking:
If someone near you is struggling to pay their taxes, send them this.
If you know a freelancer or small business owner in Japan earning income from overseas, tell them about the consumption tax point, if nothing else.
Share it, quote it, post it anywhere. One share of yours may reach someone for whom it is not yet too late.
One voice is small, but if it reaches enough people I believe it can become a reason to rethink how this system works.
Let me be honest about why I write. Part of it is to protect myself, and part of it is to protect the future of my young daughter. But more than either, I want there to be fewer people who go through what I have.
This is no longer only my problem. Unless ordinary citizens raise their voices, politics in this country will not change. A politician's job is to read the mood of the public. When enough voices gather, politics turns toward them. Stay silent, and the practice of collecting from wherever collection is easiest simply moves on to the next person.
Please do not treat this as a fire on the far side of the river. What happened to me, someone who declared honestly and paid every year, can happen to you and to the people you love. If you can take it in as something that could happen to you, and pass this article on to the next person, I could ask for nothing more.
I do not want this to end in silence.
Closing
Even as I write this, frustration and sadness sometimes rise up in me. For days I wrote a little, stopped, and wrote a little more. Still, I did not want to pretend that none of this happened.
What is lost does not come back. Not the five years, and not the days I should have spent with my family. But one thing is still left to me: to write it down, keep it, and hand it on to whoever comes next.
I have always worked by the belief that art which never changes politics has no value. Art is not only the work that hangs in exhibitions. A raw, unglamorous record like this one is also, for me, an important part of my work as an artist. A small flame has been lit here, and I do not want it to go out. If you would carry it a little further with your own hands, that is what I hope for.
One day I hope to show this record to my children, who live apart from me now. Your father did not stay silent. He wrote down, in his own words, what he believed was right. I am writing this for the day I can tell them that.
Thank you, truly, for reading to the end. That you read this is a real source of strength for me.
ใใใพใงใฎ่จ้ฒ / Records
ใใฎ่จไบใฏ PDF ใงใใ่ชญใฟใใใ ใใพใ๏ผๆฅ่ฑใฎๅ จๆ็ใจใ่ฑ่ชใ ใใฎ็ใใใใพใ๏ผใๅผ่ญทๅฃซใธใฎใ็ธ่ซ็จใซใพใจใใ่ณๆ๏ผ2026ๅนด11ๆ็๏ผใใๅใใใผใธใซ็ฝฎใใฆใใใพใใ
This article is also available as a PDF, in a Japanese and English edition and an English-only edition, together with the consultation document I prepared for lawyers.
ใใญใใฃใผใซ / Profile
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