{"id":1155,"date":"2017-03-03T17:00:18","date_gmt":"2017-03-03T08:00:18","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1155"},"modified":"2023-07-27T15:54:37","modified_gmt":"2023-07-27T06:54:37","slug":"fixtures-evaluation","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/fixtures-evaluation-1155","title":{"rendered":"\u300c\u4ed8\u5c5e\u8a2d\u5099\uff08\u5efa\u7269\u4e00\u4f53\u30fb\u9580\u5840\u30fb\u5ead\u5712\u8a2d\u5099\uff09\u300d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u4f4f\u307e\u3044\u306b\u306f\u3001\u5bb6\u5c4b\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u5ead\u6728\u3084\u5840\u3001\u5927\u304d\u306a\u304a\u5b85\u306a\u3089\u9580\u3084\u5ead\u6c60\u3068\u3044\u3063\u305f\u4ed8\u5c5e\u65bd\u8a2d\u304c\u3064\u3044\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u96fb\u6c17\u3084\u30ac\u30b9\u8a2d\u5099\u3001\u7d66\u6392\u6c34\u8a2d\u5099\u306a\u3069\u304c\u3064\u3044\u3066\u3044\u308b\u5bb6\u5c4b\u306f\u3001\u3064\u3044\u3066\u3044\u306a\u3044\u5bb6\u5c4b\u3088\u308a\u3082\u8cc7\u7523\u4fa1\u5024\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u5bb6\u5c4b\u306e\u4ed8\u5c5e\u8a2d\u5099\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u51fa\u3057\u65b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\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\uff0e\u300c\u4ed8\u5c5e\u8a2d\u5099\u300d\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#2\">2\uff0e\u300c\u5bb6\u5c4b\u3068\u69cb\u9020\u4e0a\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u8a2d\u5099\u300d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><\/li><li><a href=\"#3\">3\uff0e\u300c\u9580\u3001\u5840\u7b49\u306e\u8a2d\u5099\u300d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><\/li><li><a href=\"#4\">4\uff0e\u300c\u5ead\u5712\u8a2d\u5099\u300d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u300c\u4ed8\u5c5e\u8a2d\u5099\u300d\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u5bb6\u5c4b\u306e\u4ed8\u5c5e\u8a2d\u5099\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u300c\u5bb6\u5c4b\u3068\u69cb\u9020\u4e0a\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u8a2d\u5099\u300d\u300c\u9580\u3001\u5840\u7b49\u306e\u8a2d\u5099\u300d\u300c\u5ead\u5712\u8a2d\u5099\u300d\u306e3\u3064\u3002<\/p>\n<p>\u300c\u5bb6\u5c4b\u3068\u69cb\u9020\u4e0a\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u8a2d\u5099\u300d\u306b\u306f\u3001\u5c4b\u6839\u3068\u4e00\u4f53\u578b\u306e\u30bd\u30fc\u30e9\u30fc\u30d1\u30cd\u30eb\u3084\u30c6\u30ec\u30d3\u8a2d\u5099\u3001\u30a4\u30f3\u30bf\u30fc\u30db\u30f3\u8a2d\u5099\u306a\u3069\u306e\u96fb\u6c17\u8a2d\u5099\u3001\u7d66\u6392\u6c34\u8a2d\u5099\u3001\u5c4b\u5185\u306e\u30ac\u30b9\u8a2d\u5099\u3084\u58c1\u639b\u3051\u7528\u3067\u306a\u3044\u7a7a\u8abf\u30b7\u30b9\u30c6\u30e0\u3001\u30b9\u30d7\u30ea\u30f3\u30af\u30e9\u30fc\u3001\u30a8\u30ec\u30d9\u30fc\u30bf\u30fc\u306a\u3069\u3001\u5bb6\u5c4b\u306e\u52b9\u7528\u3092\u9ad8\u3081\u308b\u76ee\u7684\u3067\u8a2d\u7f6e\u3055\u308c\u305f\u8a2d\u5099\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u696d\u52d9\u7528\u306e\u96fb\u6c17\u8a2d\u5099\u3084\u51b7\u51cd\u8a2d\u5099\u3068\u3044\u3063\u305f\u3001\u7279\u5b9a\u306e\u751f\u7523\u3084\u696d\u52d9\u306b\u4f7f\u3046\u3082\u306e\u3084\u3001\u30cd\u30aa\u30f3\u30b5\u30a4\u30f3\u3084\u30b9\u30dd\u30c3\u30c8\u30e9\u30a4\u30c8\u306e\u3088\u3046\u306b\u88c5\u7f6e\u3068\u3057\u3066\u72ec\u7acb\u3057\u3066\u3044\u308b\u6027\u8cea\u304c\u5f37\u3044\u3082\u306e\u306f\u3001\u5bb6\u5c4b\u306e\u8a55\u4fa1\u306b\u306f\u542b\u307f\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u9580\u3001\u5840\u7b49\u306e\u8a2d\u5099\u300d\u306b\u306f\u3001\u9580\u3084\u5840\u306f\u3082\u3061\u308d\u3093\u3001\u5916\u4e95\u6238\u3084\u30c7\u30a3\u30b9\u30dd\u30fc\u30b6\u30fc\u3001\u713c\u5374\u7089\u3068\u3044\u3063\u305f\u5c4b\u5916\u3058\u3093\u304b\u3044\u51e6\u7406\u8a2d\u5099\u306a\u3069\u3082\u542b\u307f\u307e\u3059\u3002<\/p>\n<p>\u300c\u5ead\u5712\u8a2d\u5099\u300d\u3068\u306f\u3001\u5ead\u5712\u3092\u69cb\u6210\u3059\u308b\u8a2d\u5099\u306e\u3053\u3068\u3002\u5ead\u6728\u3084\u5ead\u77f3\u3001\u3042\u305a\u307e\u3084\u3001\u5ead\u6c60\u306a\u3069\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u5bb6\u5c4b\u306e\u4ed8\u5c5e\u8a2d\u5099\u306e\u76f8\u7d9a\u7a0e\u306f\u3001\u3053\u306e3\u3064\u306e\u5834\u6240\u3054\u3068\u306b\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u300c\u5bb6\u5c4b\u3068\u69cb\u9020\u4e0a\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u8a2d\u5099\u300d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h2>\n<p>\u300c\u5bb6\u5c4b\u3068\u69cb\u9020\u4e0a\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u8a2d\u5099\u300d\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u300c\u5bb6\u5c4b\u3068\u69cb\u9020\u4e0a\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u8a2d\u5099\u300d\u3068\u511f\u5374\u8cc7\u7523\u306e\u898b\u5206\u3051\u65b9\u306f\u96e3\u3057\u3044\u3082\u306e\u3067\u3059\u304c\u3001\u300c\u5bb6\u5c4b\u3068\u69cb\u9020\u4e0a\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u8a2d\u5099\u300d\u306f\u300c\u5bb6\u5c4b\u306b\u53d6\u308a\u4ed8\u3051\u3089\u308c\u3001\u5bb9\u6613\u306b\u53d6\u308a\u5916\u3057\u304c\u3067\u304d\u306a\u3044\u3082\u306e\u300d\u300c\u5bb6\u5c4b\u306e\u52b9\u7528\u3092\u9ad8\u3081\u308b\u3082\u306e\u300d\u3067\u3059\u3002<br \/>\n\u540c\u3058\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u3067\u3082\u3001\u592a\u967d\u5149\u30d1\u30cd\u30eb\u306f\u53d6\u308a\u5916\u3057\u304c\u3067\u304d\u308b\u306e\u3067\u511f\u5374\u8cc7\u7523\u3067\u3059\u304c\u3001\u5c4b\u6839\u6750\u3068\u4e00\u4f53\u306b\u306a\u3063\u3066\u3044\u308b\u30bf\u30a4\u30d7\u306e\u30bd\u30fc\u30e9\u30fc\u30d1\u30cd\u30eb\u306f\u5bb9\u6613\u306b\u53d6\u308a\u5916\u3057\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u5bb6\u5c4b\u306b\u542b\u3081\u307e\u3059\u3002<\/p>\n<p>\u30a8\u30a2\u30b3\u30f3\u3082\u3001\u53d6\u308a\u5916\u3057\u304c\u3067\u304d\u308b\u30eb\u30fc\u30e0\u30a8\u30a2\u30b3\u30f3\u306f\u511f\u5374\u8cc7\u7523\u3067\u3059\u304c\u3001\u58c1\u3084\u5929\u4e95\u306b\u57cb\u3081\u8fbc\u307e\u308c\u3066\u3044\u308b\u7a7a\u8abf\u30b7\u30b9\u30c6\u30e0\u306e\u5834\u5408\u306f\u300c\u5bb6\u5c4b\u3068\u69cb\u9020\u4e0a\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u8a2d\u5099\u300d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<br 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