{"id":1010,"date":"2026-04-06T08:00:49","date_gmt":"2026-04-05T23:00:49","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1010"},"modified":"2026-04-06T11:16:02","modified_gmt":"2026-04-06T02:16:02","slug":"street-value","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/street-value-1010","title":{"rendered":"\u7279\u5b9a\u8def\u7dda\u4fa1\u3068\u306f\uff1f6\u3064\u306e\u6761\u4ef6\u30fb\u7533\u8acb\u624b\u7d9a\u304d\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac"},"content":{"rendered":"<p>\u8def\u7dda\u4fa1\u306f\u3001\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u306e\u3082\u3068\u306b\u306a\u308b\u4fa1\u683c\u3067\u3059\u3002<\/p>\n<p>\u5e02\u8857\u5730\u306e\u9053\u8def\u306b\u306f\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e2d\u306b\u306f\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u9053\u8def\u306b\u9762\u3057\u305f\u5b85\u5730\u306e\u8a55\u4fa1\u3067\u306f\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3067\u304d\u308b\u571f\u5730\u306e\u30c1\u30a7\u30c3\u30af\u65b9\u6cd5\u3084\u7533\u8acb\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u3042\u3048\u3066\u7533\u8acb\u3057\u306a\u3044\u3067\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u3082\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#1\">1.\u7279\u5b9a\u8def\u7dda\u4fa1\u3068\u306f<\/a><ul><li><a href=\"#1-1\">1-1.\u8def\u7dda\u4fa1\u3068\u306e\u9055\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2.\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u7533\u8acb\u3059\u308b\u524d\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u305f\u3044\u9805\u76ee<\/a><ul><li><a href=\"#2-1\">2-1.\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u5fc5\u8981\u3068\u3059\u308b\u5e74\u5206\u306e\u8def\u7dda\u4fa1\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/a><\/li><li><a href=\"#2-2\">2-2.\u76f8\u7d9a\u7a0e\u307e\u305f\u306f\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u305f\u3081\u306e\u7533\u8acb\u3067\u3042\u308b\u3053\u3068<\/a><\/li><li><a href=\"#2-3\">2-3.\u8a55\u4fa1\u3059\u308b\u571f\u5730\u304c\u8def\u7dda\u4fa1\u5730\u57df\u306b\u3042\u308b\u3053\u3068<\/a><\/li><li><a href=\"#2-4\">2-4.\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306f\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u306e\u307f\u306b\u63a5\u3057\u3066\u3044\u308b\u3053\u3068<\/a><\/li><li><a href=\"#2-5\">2-5.\u5bfe\u8c61\u306e\u9053\u8def\u306f\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306e\u5c02\u7528\u901a\u8def\u3067\u306f\u306a\u3044\u3053\u3068<\/a><\/li><li><a href=\"#2-6\">2-6.\u5bfe\u8c61\u306e\u9053\u8def\u306f\u5efa\u7bc9\u57fa\u6e96\u6cd5\u4e0a\u306e\u9053\u8def\u7b49\u3067\u3042\u308b\u3053\u3068<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3.\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u306e\u7533\u8acb\u624b\u7d9a\u304d\u3068\u306f<\/a><ul><li><a href=\"#3-1\">3-1.\u7533\u8acb\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/a><\/li><li><a href=\"#3-2\">3-2.\u7533\u8acb\u304c\u53d7\u7406\u3055\u308c\u308b\u307e\u3067\u306e\u671f\u9593\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#4\">4.\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\u306e\u66f8\u304d\u65b9\u3068\u63d0\u51fa\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u306e\u78ba\u8a8d<\/a><ul><li><a href=\"#4-1\">4-1.\u7533\u51fa\u66f8\u306e\u66f8\u5f0f\u4f8b\u30fb\u66f8\u304d\u65b9<\/a><\/li><li><a href=\"#4-2\">4-2.\u5225\u7d19\u306e\u66f8\u5f0f\u4f8b\u30fb\u66f8\u304d\u65b9<\/a><\/li><li><a href=\"#4-3\">4-3.\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\u306e\u63d0\u51fa\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a><\/li><\/ul><\/li><li><a href=\"#5\">5.\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u201c\u3042\u3048\u3066\u201d\u7533\u8acb\u305b\u305a\u306b\u8a55\u4fa1\u3092\u884c\u3046\u65b9\u6cd5<\/a><ul><li><a href=\"#5-1\">5-1.\u65d7\u632f\u8a55\u4fa1\u3068\u306f<\/a><\/li><li><a href=\"#5-2\">5-2.\u7279\u5b9a\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u308c\u3070\u5fc5\u305a\u4f7f\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#6\">6.\u8a55\u4fa1\u65b9\u6cd5\u3067\u8ff7\u3063\u305f\u3089\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u7279\u5b9a\u8def\u7dda\u4fa1\u3068\u306f<\/span><\/h2>\n<p><b class=\"yellow-line\">\u7279\u5b9a\u8def\u7dda\u4fa1<\/b>\u3068\u306f\u3001\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u7f72\u306b\u7279\u5225\u306b\u8a2d\u5b9a\u3057\u3066\u3082\u3089\u3063\u305f\u8def\u7dda\u4fa1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5b85\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3084\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u5b85\u5730\u304c\u9762\u3057\u3066\u3044\u308b\u9053\u8def\u306b\u8def\u7dda\u4fa1\u304c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5b85\u5730\u306b\u3064\u3044\u3066\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\u3059\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5b85\u5730\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5862\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/1010_1.jpeg\" alt=\"\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\" width=\"323\" height=\"163\" \/><\/p>\n<p>\uff08\u5f15\u7528\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3000<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/pdf\/1470-9-3.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8<\/a>\uff09<\/p>\n<h3><span id=\"1-1\">1-1.\u8def\u7dda\u4fa1\u3068\u306e\u9055\u3044<\/span><\/h3>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306f\u3001\u3053\u308c\u304b\u3089\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\u3057\u3088\u3046\u3068\u3059\u308b\u4eba\u304c\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u3057\u3066\u306f\u3058\u3081\u3066\u8a2d\u5b9a\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u901a\u5e38\u306e\u8def\u7dda\u4fa1\u306f\u3001\u4e3b\u306b\u5e02\u8857\u5730\u306e\u9053\u8def\u3092\u5bfe\u8c61\u306b\u56fd\u7a0e\u5e81\u304c\u8a2d\u5b9a\u3057\u307e\u3059\u3002\u6bce\u5e741\u67081\u65e5\u3092\u57fa\u6e96\u65e5\u3068\u3057\u3001\u305d\u306e\u5e74\u306e7\u6708\u4e0a\u65ec\u306b\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u516c\u958b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3000<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u3000\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a><\/p>\n<p>\u8def\u7dda\u4fa1\u306b\u3064\u3044\u3066\u8a73\u3057\u3044\u89e3\u8aac\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/dic05_118.html\" rel=\"noopener noreferrer\">\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3068\u306f\uff1f\u571f\u5730\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u8def\u7dda\u4fa1\u306e\u8abf\u3079\u65b9\u3092\u7d39\u4ecb\uff01<\/a><\/p>\n<h2><span id=\"2\">2.\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u7533\u8acb\u3059\u308b\u524d\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u305f\u3044\u9805\u76ee<\/span><\/h2>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u7533\u8acb\u3059\u308b\u306b\u306f\u3001\u7533\u8acb\u5bfe\u8c61\u306e\u9053\u8def\u3084\u7279\u5b9a\u8def\u7dda\u4fa1\u3067\u8a55\u4fa1\u3059\u308b\u571f\u5730\u304c\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u7533\u8acb\u3059\u308b\u524d\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u305f\u3044\u9805\u76ee\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1.\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u5fc5\u8981\u3068\u3059\u308b\u5e74\u5206\u306e\u8def\u7dda\u4fa1\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/span><\/h3>\n<p>\u307e\u305a\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u5fc5\u8981\u3068\u3059\u308b\u5e74\u5206\u306e\u8def\u7dda\u4fa1\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8def\u7dda\u4fa1\u306f\u4f8b\u5e747\u6708\u4e0a\u65ec\u306b\u516c\u958b\u3055\u308c\u307e\u3059\u304c\u3001\u8def\u7dda\u4fa1\u304c\u516c\u958b\u3055\u308c\u308b\u524d\u306b\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"2-2\">2-2.\u76f8\u7d9a\u7a0e\u307e\u305f\u306f\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u305f\u3081\u306e\u7533\u8acb\u3067\u3042\u308b\u3053\u3068<\/span><\/h3>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u306e\u76ee\u7684\u306f\u3001<b class=\"yellow-line\">\u76f8\u7d9a\u7a0e\u307e\u305f\u306f\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u9650\u3089\u308c\u307e\u3059<\/b>\u3002\u305d\u306e\u4ed6\u306e\u76ee\u7684\u3067\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"2-3\">2-3.\u8a55\u4fa1\u3059\u308b\u571f\u5730\u304c\u8def\u7dda\u4fa1\u5730\u57df\u306b\u3042\u308b\u3053\u3068<\/span><\/h3>\n<p>\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306f\u3001\u8def\u7dda\u4fa1\u5730\u57df\uff08\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u5730\u57df\uff09\u306b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u500d\u7387\u5730\u57df\uff08\u500d\u7387\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u5730\u57df\uff09\u306b\u3042\u308b\u5834\u5408\u306f\u3001\u8def\u7dda\u4fa1\u3067\u306f\u306a\u304f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u3082\u3068\u306b\u8a55\u4fa1\u3059\u308b\u305f\u3081\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8a55\u4fa1\u3059\u308b\u571f\u5730\u304c\u8def\u7dda\u4fa1\u5730\u57df\u306b\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3000<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u3000\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a><\/p>\n<h3><span id=\"2-4\">2-4.\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306f\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u306e\u307f\u306b\u63a5\u3057\u3066\u3044\u308b\u3053\u3068<\/span><\/h3>\n<p>\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306f\u3001\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u306e\u307f\u306b\u63a5\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e8c\u3064\u4ee5\u4e0a\u306e\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u3066\u3001\u8def\u7dda\u4fa1\u304c\u3042\u308b\u9053\u8def\u304c\u4e00\u3064\u3067\u3082\u3042\u308c\u3070\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u306e\u3088\u3046\u306a\u571f\u5730\u306f\u3001\u8def\u7dda\u4fa1\u304c\u3042\u308b\u9053\u8def\u306e\u307f\u306b\u63a5\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-5\">2-5.\u5bfe\u8c61\u306e\u9053\u8def\u306f\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306e\u5c02\u7528\u901a\u8def\u3067\u306f\u306a\u3044\u3053\u3068<\/span><\/h3>\n<p>\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306e\u5c02\u7528\u901a\u8def\u306b\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u5c02\u7528\u901a\u8def\u306f\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306e\u4e00\u90e8\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-6\">2-6.\u5bfe\u8c61\u306e\u9053\u8def\u306f\u5efa\u7bc9\u57fa\u6e96\u6cd5\u4e0a\u306e\u9053\u8def\u7b49\u3067\u3042\u308b\u3053\u3068<\/span><\/h3>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u9053\u8def\u306f\u5efa\u7bc9\u57fa\u6e96\u6cd5\u4e0a\u306e\u9053\u8def\u7b49\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5efa\u7bc9\u57fa\u6e96\u6cd5\u4e0a\u306e\u9053\u8def\u7b49\u306b\u3042\u3066\u306f\u307e\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u306e\u62c5\u5f53\u90e8\u7f72\uff08\u5efa\u7bc9\u6307\u5c0e\u8ab2\u306a\u3069\uff09\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3.\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u306e\u7533\u8acb\u624b\u7d9a\u304d\u3068\u306f<\/span><\/h2>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u306e\u7533\u8acb\u304c\u3067\u304d\u308b\u306e\u306f\u3001<b class=\"yellow-line\">\u76f8\u7d9a\u7a0e\u307e\u305f\u306f\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u305f\u3081\u306b\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u304c\u5fc5\u8981\u3068\u306a\u308b\u4eba<\/b>\u3067\u3059\u3002<\/p>\n<p>\u524d\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u306e\u7533\u8acb\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-1\">3-1.\u7533\u8acb\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/span><\/h3>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u7533\u8acb\u3059\u308b\u306b\u306f\u3001\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b<b class=\"yellow-line\">\u300c\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\u300d<\/b>\uff08\u4ee5\u4e0b\u3001\u7533\u51fa\u66f8\uff09\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u63d0\u51fa\u306f\u90f5\u9001\u3067\u3082\u6301\u53c2\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u7533\u51fa\u66f8\u306b\u306f\u3001<b class=\"yellow-line\">\u300c\u5225\u7d19\u3000\u7279\u5b9a\u8def\u7dda\u4fa1\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u9053\u8def\u306e\u6240\u5728\u5730\u3001\u72b6\u6cc1\u7b49\u306e\u660e\u7d30\u66f8\u300d<\/b>\uff08\u4ee5\u4e0b\u3001\u5225\u7d19\uff09\u3084\u3001<b class=\"yellow-line\">\u7269\u4ef6\u6848\u5185\u56f3\u3001\u5730\u5f62\u56f3\u3001\u5199\u771f\u306a\u3069\u306e\u8cc7\u6599<\/b>\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u6dfb\u4ed8\u3059\u308b\u8cc7\u6599\u306f\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u3067\u8a55\u4fa1\u3059\u308b\u571f\u5730\u3084\u7533\u8acb\u5bfe\u8c61\u306e\u9053\u8def\u3001\u305d\u306e\u9053\u8def\u306b\u63a5\u3057\u3066\u8def\u7dda\u4fa1\u304c\u3042\u308b\u9053\u8def\u306a\u3069\u306e\u72b6\u6cc1\u304c\u308f\u304b\u308b\u3082\u306e\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/p>\n<p>\u7533\u51fa\u66f8\u3084\u5225\u7d19\u306e\u69d8\u5f0f\u306f\u7a0e\u52d9\u7f72\u306b\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u307b\u304b\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3000<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/1470-09.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8<\/a><\/p>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u306e\u7533\u8acb\u306b\u624b\u6570\u6599\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"3-2\">3-2.\u7533\u8acb\u304c\u53d7\u7406\u3055\u308c\u308b\u307e\u3067\u306e\u671f\u9593\u306f\uff1f<\/span><\/h3>\n<p>\u7533\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304b\u3089\u5be9\u67fb\u304c\u6e08\u3080\u307e\u3067<b class=\"yellow-line\">1\u304b\u6708\u7a0b\u5ea6\u306e\u671f\u9593\u304c\u304b\u304b\u308a\u307e\u3059<\/b>\u3002\u4f59\u88d5\u3092\u6301\u3063\u3066\u7533\u8acb\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"4\">4.\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\u306e\u66f8\u304d\u65b9\u3068\u63d0\u51fa\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u306e\u78ba\u8a8d<\/span><\/h2>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u306e\u7533\u8acb\u3067\u306f\u3001\u300c\u7533\u51fa\u66f8\u300d\u3068\u300c\u5225\u7d19\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-1\">4-1.\u7533\u51fa\u66f8\u306e\u66f8\u5f0f\u4f8b\u30fb\u66f8\u304d\u65b9<\/span><\/h3>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\u306b\u306f\u3001\u6b21\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u7533\u8acb\u5148\u306e\u7a0e\u52d9\u7f72\u540d<\/li>\n<li>\u7533\u8acb\u65e5<\/li>\n<li>\u7533\u51fa\u8005\u306e\u4f4f\u6240\u30fb\u6c0f\u540d\u30fb\u8077\u696d\u30fb\u96fb\u8a71\u756a\u53f7<\/li>\n<li>\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u5fc5\u8981\u3068\u3059\u308b\u7406\u7531<br \/>\n\uff08\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u3068\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u30fb\u6c0f\u540d\u30fb\u8077\u696d\u3002\u8d08\u4e0e\u7a0e\u7533\u544a\u3067\u3042\u308c\u3070\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u65e5\u3002\uff09<\/li>\n<li>\u6dfb\u4ed8\u8cc7\u6599\u306e\u5185\u5bb9<\/li>\n<li>\u9023\u7d61\u5148\u3068\u56de\u7b54\u306e\u9001\u4ed8\u5148<\/li>\n<\/ul>\n<p>\u8a55\u4fa1\u3059\u308b\u571f\u5730\u3068\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u9053\u8def\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5225\u7d19\u300d\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<figure><img decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/1010_2.png\" alt=\"\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\" \/><figcaption>\u5f15\u7528\u5143\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<cite><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/pdf\/1470-9-1.pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8<\/a><\/cite><\/figcaption><\/figure>\n<h3><span id=\"4-2\">4-2.\u5225\u7d19\u306e\u66f8\u5f0f\u4f8b\u30fb\u66f8\u304d\u65b9<\/span><\/h3>\n<p>\u300c\u5225\u7d19\u3000\u7279\u5b9a\u8def\u7dda\u4fa1\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u9053\u8def\u306e\u6240\u5728\u5730\u3001\u72b6\u6cc1\u7b49\u306e\u660e\u7d30\u66f8\u300d\u306b\u306f\u3001\u8a55\u4fa1\u3059\u308b\u571f\u5730\u3068\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u9053\u8def\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u571f\u5730\u7b49\u306e\u6240\u5728\u5730\uff08\u753b\u5730\u3054\u3068\u306b\u8a18\u8f09\uff09<\/li>\n<li>\u571f\u5730\u7b49\u306e\u5229\u7528\u8005\u540d\u3001\u5229\u7528\u72b6\u6cc1\uff08\u81ea\u7528\u5730\u304b\u8cb8\u4ed8\u5730\u304b\uff09\u53ca\u3073\u5730\u7a4d<\/li>\n<li>\u9053\u8def\u306e\u6240\u5728\u5730<\/li>\n<li>\u9053\u8def\u306e\u5e45\u54e1\u53ca\u3073\u5965\u884c<\/li>\n<li>\u8217\u88c5\u306e\u72b6\u6cc1<\/li>\n<li>\u9053\u8def\u306e\u9023\u7d9a\u6027\uff08\u901a\u308a\u629c\u3051\u53ef\u80fd\u304b\u3001\u8eca\u306e\u9032\u5165\u306f\u53ef\u80fd\u304b\uff09<\/li>\n<li>\u9053\u8def\u306e\u52fe\u914d<\/li>\n<li>\u4e0a\u6c34\u9053\u30fb\u4e0b\u6c34\u9053\u30fb\u90fd\u5e02\u30ac\u30b9\u306e\u6709\u7121\uff08\u306a\u3044\u5834\u5408\u306f\u5f15\u304d\u8fbc\u307f\u53ef\u80fd\u304b\uff09<\/li>\n<li>\u7528\u9014\u5730\u57df\u7b49\u306e\u5236\u9650\uff08\u7528\u9014\u5730\u57df\u30fb\u5efa\u307a\u3044\u7387\u30fb\u5bb9\u7a4d\u7387\uff09<\/li>\n<li>\u305d\u306e\u4ed6\u53c2\u8003\u4e8b\u9805<\/li>\n<\/ul>\n<figure><img decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/1010_3.jpeg\" alt=\"\u5225\u7d19\u3000\u7279\u5b9a\u8def\u7dda\u4fa1\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u9053\u8def\u306e\u6240\u5728\u5730\u3001\u72b6\u6cc1\u7b49\u306e\u660e\u7d30\u66f8\" \/><figcaption>\u5f15\u7528\u5143\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<cite><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/pdf\/1470-9-2.pdf\" target=\"_blank\" rel=\"noopener\">\u5225\u7d19\u3000\u7279\u5b9a\u8def\u7dda\u4fa1\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u9053\u8def\u306e\u6240\u5728\u5730\u3001\u72b6\u6cc1\u7b49\u306e\u660e\u7d30\u66f8<\/a><\/cite><\/figcaption><\/figure>\n<h3><span id=\"4-3\">4-3.\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\u306e\u63d0\u51fa\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/span><\/h3>\n<p>\u7a0e\u52d9\u7f72\u3067\u306f\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u306e\u7533\u8acb\u306b\u3042\u305f\u3063\u3066\u300c\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\u306e\u63d0\u51fa\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u300d\u3082\u63d0\u51fa\u3059\u308b\u3088\u3046\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u306f\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e00\u3064\u3067\u3082\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u3082\u306e\u304c\u3042\u308c\u3070\u7533\u8acb\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<figure><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5864\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/1010_4.jpeg\" alt=\"\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\u306e\u63d0\u51fa\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\" width=\"490\" height=\"693\" \/><figcaption>\u5f15\u7528\u5143\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08\u6771\u4eac\u56fd\u7a0e\u5c40\uff09<cite><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/tokyo\/topics\/check\/h25\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\u306e\u63d0\u51fa\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a><\/cite><\/figcaption><\/figure>\n<h2><span id=\"5\">5.\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u201c\u3042\u3048\u3066\u201d\u7533\u8acb\u305b\u305a\u306b\u8a55\u4fa1\u3092\u884c\u3046\u65b9\u6cd5<\/span><\/h2>\n<p>\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u306b\u9762\u3057\u305f\u5b85\u5730\u3092\u8a55\u4fa1\u3059\u308b\u3068\u304d\u3001\u5fc5\u305a\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u7533\u8acb\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u3042\u3048\u3066\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u7533\u8acb\u3057\u306a\u3044\u3067\u8a55\u4fa1\u3057\u305f\u307b\u3046\u304c\u3088\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u4f7f\u308f\u306a\u3044\u5834\u5408\u306f\u3001<b class=\"yellow-line\">\u300c\u65d7\u632f\u8a55\u4fa1\u300d\u3068\u3044\u3046\u65b9\u6cd5\u3067\u5b85\u5730\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/b>\u3002<\/p>\n<h3><span id=\"5-1\">5-1.\u65d7\u632f\u8a55\u4fa1\u3068\u306f<\/span><\/h3>\n<p>\u65d7\u632f\u8a55\u4fa1\u3068\u306f\u3001\u5bfe\u8c61\u306e\u571f\u5730\u304c\u8def\u7dda\u4fa1\u306e\u3042\u308b\u9053\u8def\u306b\u9762\u3059\u308b\u3088\u3046\u306b\u3001\u4e00\u5ea6\u96a3\u63a5\u5730\u3092\u542b\u3081\u3066\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5bfe\u8c61\u306e\u571f\u5730\u306b\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u3068\u96a3\u63a5\u5730\u3092\u542b\u3081\u305f\u533a\u753b\u3092\u5b9a\u3081\u307e\u3059\u3002\u96a3\u63a5\u5730\u306b\u9762\u3059\u308b\u9053\u8def\u306e\u8def\u7dda\u4fa1\u3092\u4f7f\u3063\u3066\u305d\u306e\u533a\u753b\u306e\u8a55\u4fa1\u984d\u3092\u6c42\u3081\u3001\u305d\u306e\u8a55\u4fa1\u984d\u304b\u3089\u96a3\u63a5\u5730\u306e\u8a55\u4fa1\u984d\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5866\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/1010_5.jpeg\" alt=\"\u65d7\u632f\u8a55\u4fa1\" width=\"692\" height=\"445\" \/><\/p>\n<p>\u65d7\u632f\u8a55\u4fa1\u3067\u8a55\u4fa1\u3059\u308b\u3068\u3001\u571f\u5730\u306e\u8a55\u4fa1\u984d\u306f\u4f4e\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u540d\u524d\u306b\u793a\u3055\u308c\u308b\u3088\u3046\u306b\u571f\u5730\u306e\u5f62\u72b6\u304c\u65d7\u306e\u3088\u3046\u306b\u306a\u308a\u3001\u4e0d\u6574\u5f62\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u308b\u3053\u3068\u304c\u7406\u7531\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5468\u56f2\u306e\u571f\u5730\u306b\u6bd4\u3079\u3066\u8a55\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u304f\u306a\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u306b\u5426\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u9053\u8def\u306e\u5965\u884c\u304c\u9577\u3044\u5834\u5408\u3082\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u5426\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"5-2\">5-2.\u7279\u5b9a\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u308c\u3070\u5fc5\u305a\u4f7f\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/span><\/h3>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u3068\u65d7\u632f\u8a55\u4fa1\u306e\u3069\u3061\u3089\u3067\u8a55\u4fa1\u3059\u308b\u304b\u3092\u6c7a\u3081\u308b\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u65b9\u6cd5\u306b\u3088\u308b\u8a55\u4fa1\u984d\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<b class=\"yellow-line\">\u7279\u5b9a\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u5fc5\u305a\u7279\u5b9a\u8def\u7dda\u4fa1\u3067\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/b>\u3002\u7279\u5b9a\u8def\u7dda\u4fa1\u304c\u5272\u9ad8\u3067\u3042\u3063\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u65d7\u632f\u8a55\u4fa1\u3067\u8a55\u4fa1\u3057\u76f4\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306f\u8a2d\u5b9a\u3055\u308c\u306a\u3051\u308c\u3070\u3069\u308c\u3050\u3089\u3044\u306e\u91d1\u984d\u306b\u306a\u308b\u304b\u304c\u308f\u304b\u308a\u307e\u305b\u3093\u304c\u3001<b class=\"yellow-line\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8def\u7dda\u4fa1\u3092\u53c2\u8003\u306b\u4e88\u6e2c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/b>\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8def\u7dda\u4fa1\u306f\u7d30\u304b\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u306b\u3082\u4fa1\u683c\u304c\u3064\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u8def\u7dda\u4fa1\u3088\u308a\u3082\u4fa1\u683c\u304c\u4f4e\u3044\u3053\u3068\u304b\u3089\u3001\u6b21\u306e\u7b97\u5f0f\u3067\u8abf\u6574\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\"><strong>\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306e\u524d\u9762\u9053\u8def\u306e\u53c2\u8003\u4fa1\u683c<\/strong><br \/>\n<strong>\uff1d\u8def\u7dda\u4fa1\u304c\u3042\u308b\u9053\u8def\u306e\u8def\u7dda\u4fa1\u00f7\u8def\u7dda\u4fa1\u304c\u3042\u308b\u9053\u8def\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8def\u7dda\u4fa1\u00d7\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8def\u7dda\u4fa1<\/strong><\/div>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8def\u7dda\u4fa1\u306f\u3001\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u8cc7\u7523\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u7814\u7a76\u30bb\u30f3\u30bf\u30fc\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u5168\u56fd\u5730\u4fa1\u30de\u30c3\u30d7\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a class=\"textBlue2 underLine hover-orange\" href=\"http:\/\/www.chikamap.jp\/commit.asp\" target=\"_blank\" rel=\"noopener noreferrer\">\u5168\u56fd\u5730\u4fa1\u30de\u30c3\u30d7<\/a><\/p>\n<h2><span id=\"6\">6.\u8a55\u4fa1\u65b9\u6cd5\u3067\u8ff7\u3063\u305f\u3089\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092<\/span><\/h2>\n<p>\u3053\u3053\u307e\u3067\u3001\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u306b\u9762\u3057\u305f\u5b85\u5730\u306e\u8a55\u4fa1\u3067\u4f7f\u3046\u7279\u5b9a\u8def\u7dda\u4fa1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306f\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u3057\u3066\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u304c\u3001\u5fc5\u305a\u8a2d\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u65d7\u632f\u8a55\u4fa1\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3069\u3061\u3089\u306e\u65b9\u6cd5\u3067\u8a55\u4fa1\u3059\u308b\u304b\u306e\u5224\u5b9a\u306f\u3001\u571f\u5730\u8a55\u4fa1\u306e\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002\u305c\u3072\u3001\u76f8\u7d9a\u7a0e\u3092\u5c02\u9580\u3068\u3059\u308b\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c1\u30a7\u30b9\u30bf\u30fc\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8def\u7dda\u4fa1\u306f\u3001\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u306e\u3082\u3068\u306b\u306a\u308b\u4fa1\u683c\u3067\u3059\u3002 \u5e02\u8857\u5730\u306e\u9053\u8def\u306b\u306f\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e2d\u306b\u306f\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u9053\u8def\u306b\u9762\u3057\u305f\u5b85\u5730\u306e\u8a55\u4fa1\u3067\u306f\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u3053 [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":12533,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1010"}],"collection":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/users\/267"}],"replies":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/comments?post=1010"}],"version-history":[{"count":21,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1010\/revisions"}],"predecessor-version":[{"id":27197,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1010\/revisions\/27197"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/12533"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=1010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=1010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=1010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}