文字列結合にする方法で解決した☺️

func (b *userQueryBuilder) JoinsSubQuery(companyID value.ID, userIDs []value.ID) func(db *gorm.DB) *gorm.DB {
	return func(db *gorm.DB) *gorm.DB {
		// 配列を文字列に変換
		ids := make([]string, len(userIDs))
		for i, id := range userIDs {
			ids[i] = fmt.Sprintf("'%s'", id)
		}
		userIDsStr := strings.Join(ids, ",")

		subQuery := fmt.Sprintf(
			"SELECT u.id as user_id, "+
				// ユーザテンプレート対象外数
				"COUNT(DISTINCT at.id) as user_template_is_calculation_target_false_count, "+
				// ユーザアカウントテンプレート対象外数
				"COUNT(DISTINCT aet.id) as user_account_template_is_calculation_target_false_count "+
				"FROM users AS u "+
				"LEFT JOIN user_templates AS at "+
				"ON u.company_id = '%[1]s' AND u.company_id = at.company_id AND "+
				"at.is_calculation_target = 0 AND at.is_complete = 0 AND "+
				"at.deleted_at IS NULL AND u.deleted_at IS NULL AND "+
				"u.specific_item_join_key = at.specific_item_join_key AND "+
				"u.specific_item_join_key != '%[2]s' "+
				"LEFT JOIN user_account_templates AS aet "+
				"ON u.company_id = '%[1]s' AND u.company_id = aet.company_id AND "+
				"aet.is_calculation_target = 0 AND aet.is_complete = 0 AND "+
				"aet.deleted_at IS NULL AND u.deleted_at IS NULL AND "+
				"u.specific_item_join_key = aet.specific_item_join_key AND "+
				"aet.specific_item_join_key != '%[2]s' "+
				"WHERE u.company_id = '%[1]s' AND u.deleted_at IS NULL "+
				"AND u.id IN (%[3]s) "+
				"GROUP BY u.id",
			companyID, BlankSpecificItemJoinKey, userIDsStr)

		return db.Joins(fmt.Sprintf("LEFT JOIN (%s) AS false_template_counts ON false_template_counts.user_id = u.id", subQuery))
	}
}