{"id":1293,"date":"2024-07-29T08:00:40","date_gmt":"2024-07-28T23:00:40","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1293"},"modified":"2024-07-29T09:10:50","modified_gmt":"2024-07-29T00:10:50","slug":"unfairness-land","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/unfairness-land-1293","title":{"rendered":"\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u6c42\u3081\u65b9\uff09\u3068\u76f8\u7d9a\u306e\u969b\u306e\u6ce8\u610f\u70b9"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u305f\u3081\u306b\u306f\u3001\u571f\u5730\u306e\u6b63\u3057\u3044\u8a55\u4fa1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u571f\u5730\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u5f62\u3084\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4eca\u56de\u306f\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3092\u3059\u308b\u969b\u306b\u9069\u7528\u3055\u308c\u308b<b 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href=\"#3-1STEP1AC\">3-1\uff0e\u3010STEP1\u3011\u5730\u7a4d\u533a\u5206\u8868\u3067A\uff5eC\u3092\u5224\u5b9a<\/a><\/li><li><a href=\"#3-2STEP2\">3-2\uff0e\u3010STEP2\u3011\u304b\u3052\u5730\u5272\u5408\u3092\u6c42\u3081\u308b<\/a><\/li><li><a href=\"#3-3STEP3\">3-3\uff0e\u3010STEP3\u3011\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\u306b\u5f53\u3066\u306f\u3081\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#4\">4\uff0e\u4e0d\u6574\u5f62\u5730\u306e\u305d\u306e\u4ed6\u306e\u88dc\u6b63<\/a><ul><li><a href=\"#4-1\">4-1\uff0e\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387<\/a><\/li><li><a href=\"#4-2\">4-2\uff0e\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387<\/a><\/li><\/ul><\/li><li><a href=\"#5\">5\uff0e\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3067\u3088\u304f\u3042\u308b\u7591\u554f<\/a><ul><li><a href=\"#5-1\">5-1\uff0e\u4e0d\u6574\u5f62\u5730\u304c\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u3068\u304d\u60f3\u5b9a\u6574\u5f62\u5730\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308b\u304b\uff1f<\/a><\/li><li><a href=\"#5-2\">5-2\uff0e\u4e0d\u6574\u5f62\u5730\u306e\u5965\u884c\u8ddd\u96e2\u306e\u6c42\u3081\u65b9\u306f\uff1f<\/a><\/li><li><a href=\"#5-3\">5-3\uff0e\u9685\u5207\u308a\uff08\u89d2\u5207\uff09\u3082\u304b\u3052\u5730\u306b\u306a\u308b\u304b\uff1f<\/a><\/li><li><a href=\"#5-4\">5-4\uff0e\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3067\u88dc\u6b63\u3057\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u306e\u304b\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#6\">6\uff0e\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u306f\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u4e0d\u6574\u5f62\u5730\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u4e0d\u6574\u5f62\u5730\u3068\u306f\u3001\u6574\u5f62\u5730\uff08\u6b63\u65b9\u5f62\u3084\u9577\u65b9\u5f62\u306a\u3069\uff09\u3067\u306f\u306a\u3044\u3001\u3044\u3073\u3064\u306a\u5f62\u3092\u3057\u305f\u571f\u5730\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4e0d\u6574\u5f62\u5730\u306f\u3001\u5efa\u7269\u3092\u5efa\u3066\u308b\u969b\u306b\u6577\u5730\u304c\u6709\u52b9\u5229\u7528\u3067\u304d\u306a\u304b\u3063\u305f\u308a\u3001\u5efa\u7bc9\u65b9\u6cd5\u306e\u5236\u7d04\u304c\u3042\u3063\u305f\u308a\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u3001\u8a55\u4fa1\u984d\u306f\u4e00\u822c\u7684\u306b\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u6574\u5f62\u5730\u306e\u4f8b\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"margin-bottom: 1.6em;\">\n<li>\u89d2\u5730\uff08\u9685\u5207\u308a\u5730\uff09<\/li>\n<li>\u4e09\u89d2\u5730<\/li>\n<li>\u65d7\u7aff\u5730\uff08\uff2c\u5b57\u578b\u306e\u571f\u5730\uff09<\/li>\n<li>\u53f0\u5f62\u30fb\u5e73\u884c\u56db\u8fba\u5f62\u306e\u571f\u5730<\/li>\n<li>\u5883\u754c\u304c\u30ae\u30b6\u30ae\u30b6\uff08\u306e\u3053\u304e\u308a\u5203\u72b6\uff09\u306b\u306a\u3063\u3066\u3044\u308b\u571f\u5730<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14027\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_1.png\" alt=\"\" width=\"450\" height=\"450\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_1.png 450w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_1-214x214.png 214w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_1-260x260.png 260w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/p>\n<h2><span id=\"2\">2\uff0e\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h2>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3051\u308b\u571f\u5730\uff08\u5b85\u5730\uff09\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u306f\u3001<b class=\"yellow-line\">\u8def\u7dda\u4fa1\u65b9\u5f0f<\/b>\u3068<b class=\"yellow-line\">\u500d\u7387\u65b9\u5f0f<\/b>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e3b\u306b\u5e02\u8857\u5730\u306b\u3042\u308b\u5b85\u5730\u306f\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u8a55\u4fa1\u3057\u3001\u305d\u308c\u4ee5\u5916\u306e\u5b85\u5730\u306f\u500d\u7387\u65b9\u5f0f\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1\uff0e\u8def\u7dda\u4fa1\u65b9\u5f0f<\/span><\/h3>\n<p>\u8def\u7dda\u4fa1\u65b9\u5f0f\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u8def\u7dda\u4fa1\u3092\u4f7f\u3063\u3066\u5b85\u5730\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u6b21\u306e\u7b97\u5f0f\u3067\u5b85\u5730\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1d\u8def\u7dda\u4fa1\u00d7\u88dc\u6b63\u7387\u00d7\u9762\u7a4d\uff08\u33a1\uff09<\/b><\/p>\n<p><b class=\"yellow-line\">\u8def\u7dda\u4fa1<\/b>\u306f\u5e02\u8857\u5730\u3084\u4f4f\u5b85\u5730\u306e\u9053\u8def\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u3001\u305d\u306e\u9053\u8def\u306b\u9762\u3059\u308b\u5b85\u5730\u306e1\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d\u3092\u8868\u3057\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e<a class=\"textBlue2 underLine hover-orange\" href=\"http:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u3067\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09<br \/>\n<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/16250.html\">\u8def\u7dda\u4fa1\u306e\u767a\u8868\u306f\u6bce\u5e747\u67081\u65e5-\u6700\u65b0\u306e\u52d5\u5411\u3068\u8def\u7dda\u4fa1\u3092\u4f7f\u30463\u3064\u306e\u5834\u9762\u3068\u306f<\/a><br \/>\n<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/14633.html\">\u8def\u7dda\u4fa1\u3068\u5b9f\u52e2\u4fa1\u683c\u306e\u9055\u3044\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac-\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u306e\u7bc0\u7a0e\u30b1\u30fc\u30b9\u3082\u7d39\u4ecb<\/a><\/p>\n<p><b class=\"yellow-line\">\u88dc\u6b63\u7387<\/b>\u306f\u3001\u571f\u5730\u306e\u5f62\u72b6\u306b\u3088\u3063\u3066\u5b85\u5730\u306e\u4fa1\u984d\u3092\u8abf\u6574\u3059\u308b\u5272\u5408\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5b85\u5730\u306e\u5965\u884c\u8ddd\u96e2\u306b\u5fdc\u3058\u3066\u300c\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u300d\u3067\u8abf\u6574\u3059\u308b\u307b\u304b\u3001\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3067\u306f<b class=\"yellow-line\">\u300c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u300d<\/b>\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306e\u6c42\u3081\u65b9\u306f\u6b21\u306e\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5b85\u5730\u304c\u4e8c\u3064\u4ee5\u4e0a\u306e\u9053\u8def\u306b\u9762\u3059\u308b\u3068\u304d\u306f\u3001\u300c\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u300d\u3084\u300c\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u300d\u3067\u4fa1\u984d\u3092\u52a0\u7b97\u3059\u308b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09<br \/>\n<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/dic01_206.html\">\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3068\u306f\uff1f\u6c42\u3081\u65b9\u3084\u7279\u6b8a\u306a\u571f\u5730\u306e\u4e8b\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u7d39\u4ecb<\/a><br \/>\n<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/17196.html\">\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u304c\u76f8\u7d9a\u7a0e\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3068\u76f8\u7d9a\u7a0e\u7b97\u51fa\u307e\u3067\u306e\u30b9\u30c6\u30c3\u30d7<\/a><br \/>\n<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-souzoku.com\/declaration_new\/land-evaluation-2-2043\" target=\"_blank\" rel=\"noopener noreferrer\">\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u304c\u5fc5\u8981\u306a\u571f\u5730\u3068\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u3092\u7a0e\u7406\u58eb\u304c\u3084\u3055\u3057\u304f\u89e3\u8aac<\/a><\/p>\n<h3><span id=\"2-2\">2-2\uff0e\u500d\u7387\u65b9\u5f0f<\/span><\/h3>\n<p>\u500d\u7387\u65b9\u5f0f\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u4e00\u5b9a\u306e\u500d\u7387\u3092\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u304b\u3051\u3066\u5b85\u5730\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u6b21\u306e\u7b97\u5f0f\u3067\u5b85\u5730\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p><b>\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1d\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u00d7\u500d\u7387<\/b><\/p>\n<p>\u500d\u7387\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e<a class=\"textBlue2 underLine hover-orange\" href=\"http:\/\/www.rosenka.nta.go.jp\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u3067\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u571f\u5730\u306e\u5f62\u72b6\u3084\u63a5\u9053\u72b6\u6cc1\u306b\u3088\u308b\u5f71\u97ff\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u7e54\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u500d\u7387\u65b9\u5f0f\u3067\u306f\u88dc\u6b63\u7387\u306b\u3088\u308b\u8abf\u6574\u306f\u884c\u3044\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"3\">3\uff0e\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306e\u6c42\u3081\u65b9<\/span><\/h2>\n<p>\u4e0d\u6574\u5f62\u5730\u306f\u6574\u5f62\u3055\u308c\u305f\u571f\u5730\u306b\u6bd4\u3079\u3066\u5229\u7528\u4fa1\u5024\u304c\u4f4e\u3044\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u4e0d\u6574\u5f62\u5730\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306f\u3001<b class=\"yellow-line\">\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387<\/b>\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306f1.00\u304b\u30890.60\u306e\u7bc4\u56f2\u3067\u5b9a\u3081\u3089\u308c\u3001\u6570\u5024\u304c\u5c0f\u3055\u3044\u307b\u3069\u8a55\u4fa1\u984d\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u5f0f\u3067\u8868\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1d\u6574\u5f62\u5730\u3067\u3042\u308b\u5834\u5408\u306e\u8a55\u4fa1\u984d\u00d7\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387<\/b><\/p>\n<p>\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306b\u5fdc\u3058\u305f\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306f\u6b21\u306e\u624b\u9806\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n<ul style=\"margin-bottom: 1.6em;\">\n<li>\u3010STEP1\u3011\u5730\u7a4d\u533a\u5206\u8868\u3067A\uff5eC\u3092\u5224\u5b9a<\/li>\n<li>\u3010STEP2\u3011\u304b\u3052\u5730\u5272\u5408\u3092\u6c42\u3081\u308b<\/li>\n<li>\u3010STEP3\u3011\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\u306b\u5f53\u3066\u306f\u3081\u308b<\/li>\n<\/ul>\n<p>\uff08\u53c2\u8003\uff09<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-souzoku.com\/declaration_new\/irregular-shape-land-2082\" target=\"_blank\" rel=\"noopener noreferrer\">\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3067\u571f\u5730\u306e\u8a55\u4fa1\u304c\u4e0b\u304c\u308b\uff01\u571f\u5730\u3092\u5f15\u304d\u7d99\u3050\u4eba\u5fc5\u898b\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u5177\u4f53\u4f8b<\/a><\/p>\n<h3><span id=\"3-1STEP1AC\">3-1\uff0e\u3010STEP1\u3011\u5730\u7a4d\u533a\u5206\u8868\u3067A\uff5eC\u3092\u5224\u5b9a<\/span><\/h3>\n<p>\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306f\u3001\u571f\u5730\u306e\u9762\u7a4d\u306e\u533a\u5206\uff08\u5730\u7a4d\u533a\u5206\uff09\u3068\u4e0d\u6574\u5f62\u306e\u7a0b\u5ea6\uff08\u304b\u3052\u5730\u5272\u5408\uff09\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001<b class=\"yellow-line\">\u5730\u7a4d\u533a\u5206\u8868<\/b>\u3092\u53c2\u7167\u3057\u3066\u3001\u571f\u5730\u306e\u5730\u533a\u533a\u5206\u3068\u9762\u7a4d\u304b\u3089\u3001\u5730\u7a4d\u533a\u5206\u304cA\u3001B\u3001C\u306e\u3069\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u4f8b\u3011\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306b\u3042\u308b300\u33a1\u306e\u5b85\u5730\u306f\u3001\u5730\u7a4d\u533a\u5206\u300cA\u300d\u3068\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14028\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_2.png\" alt=\"\" width=\"640\" height=\"300\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_2.png 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_2-304x143.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_2-282x132.png 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3><span id=\"3-2STEP2\">3-2\uff0e\u3010STEP2\u3011\u304b\u3052\u5730\u5272\u5408\u3092\u6c42\u3081\u308b<\/span><\/h3>\n<p>\u5730\u7a4d\u533a\u5206\u304c\u5224\u5b9a\u3067\u304d\u308c\u3070\u3001\u6b21\u306b<b class=\"yellow-line\">\u304b\u3052\u5730\u5272\u5408<\/b>\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3067\u306f\u3001\u4e0b\u306e\u56f3\u306e\u571f\u5730B\u306e\u3088\u3046\u306b\u3001\u9053\u8def\u306b\u5782\u76f4\u306b\u4ea4\u308f\u308b\u76f4\u7dda\u3092\u542b\u307f\u5bfe\u8c61\u306e\u571f\u5730\u3092\u56f2\u3080\u6574\u5f62\u5730\u3092\u60f3\u5b9a\u3057\u307e\u3059\u3002\u3053\u306e\u6574\u5f62\u5730\u3092\u300c\u60f3\u5b9a\u6574\u5f62\u5730\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u3046\u3061\u3001\u5bfe\u8c61\u306e\u4e0d\u6574\u5f62\u5730\u4ee5\u5916\u306e\u90e8\u5206\u3092<b class=\"yellow-line\">\u300c\u304b\u3052\u5730\u300d<\/b>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14029\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_3.png\" alt=\"\" width=\"640\" height=\"580\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_3.png 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_3-236x214.png 236w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_3-282x256.png 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u304b\u3052\u5730\u5272\u5408\u3068\u306f\u3001\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u9762\u7a4d\u306b\u5bfe\u3059\u308b\u304b\u3052\u5730\u306e\u9762\u7a4d\u306e\u5272\u5408\u306e\u3053\u3068\u3067\u3001\u6b21\u306e\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14030\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_4.png\" alt=\"\" width=\"640\" height=\"100\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_4.png 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_4-304x48.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_4-282x44.png 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p><b>\u3010\u4f8b\u3011<\/b>\u571f\u5730B\u306e\u9762\u7a4d\u304c300\u33a1\u3001\u60f3\u5b9a\u6574\u5f62\u5730\uff08\u8d64\u7dda\u306e\u90e8\u5206\uff09\u306e\u9762\u7a4d\u304c540\u33a1\u306e\u5834\u5408\u3001\u304b\u3052\u5730\u5272\u5408\u306f44\uff05\u3068\u306a\u308a\u307e\u3059\uff08\uff08540\uff0d300\uff09\u00f7540\uff1d0.444\u2026\uff08\u5c0f\u6570\u7b2c\u4e09\u4f4d\u4ee5\u4e0b\u306f\u5207\u308a\u6368\u3066\uff09\uff09\u3002<\/p>\n<h3><span id=\"3-3STEP3\">3-3\uff0e\u3010STEP3\u3011\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\u306b\u5f53\u3066\u306f\u3081\u308b<\/span><\/h3>\n<p>\u6700\u5f8c\u306b\u3001<b class=\"yellow-line\">\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868<\/b>\u306b\u571f\u5730\u306e\u5730\u533a\u533a\u5206\u3068\u5730\u7a4d\u533a\u5206\u3001\u304b\u3052\u5730\u5272\u5408\u3092\u5f53\u3066\u306f\u3081\u3066\u3001\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p><b>\u3010\u4f8b\u3011<\/b>\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306b\u3042\u308b\u5730\u7a4d\u533a\u5206\u300cA\u300d\u306e\u571f\u5730\u3067\u3001\u304b\u3052\u5730\u5272\u5408\u304c44\uff05\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306f0.85\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b>\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868<\/b><\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th width=\"20%\">\u5730\u533a\u533a\u5206<\/th>\n<th colspan=\"3\" width=\"40%\">\u9ad8\u5ea6\u5546\u696d\u5730\u533a\u3001\u7e41\u83ef\u8857\u5730\u533a\u3001\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u3001\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/th>\n<th colspan=\"3\" width=\"40%\">\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/th>\n<\/tr>\n<tr>\n<th>\u5730\u7a4d\u533a\u5206<\/th>\n<th style=\"text-align: center;\" rowspan=\"2\">A<\/th>\n<th style=\"text-align: center;\" rowspan=\"2\">B<\/th>\n<th style=\"text-align: center;\" rowspan=\"2\">C<\/th>\n<th style=\"text-align: center;\" rowspan=\"2\">A<\/th>\n<th style=\"text-align: center;\" rowspan=\"2\">B<\/th>\n<th style=\"text-align: center;\" rowspan=\"2\">C<\/th>\n<\/tr>\n<tr>\n<th class=\"btop0 txtleft\" scope=\"col\" align=\"left\">\u304b\u3052\u5730\u5272\u5408<\/th>\n<\/tr>\n<tr>\n<th scope=\"row\">10\uff05\u4ee5\u4e0a<\/th>\n<td style=\"text-align: center;\">0.99<\/td>\n<td style=\"text-align: center;\">0.99<\/td>\n<td style=\"text-align: center;\">1.00<\/td>\n<td style=\"text-align: center;\">0.98<\/td>\n<td style=\"text-align: center;\">0.99<\/td>\n<td style=\"text-align: center;\">0.99<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">15\uff05\u4ee5\u4e0a<\/th>\n<td style=\"text-align: center;\">0.98<\/td>\n<td style=\"text-align: center;\">0.99<\/td>\n<td style=\"text-align: center;\">0.99<\/td>\n<td style=\"text-align: center;\">0.96<\/td>\n<td style=\"text-align: center;\">0.98<\/td>\n<td style=\"text-align: center;\">0.99<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">20\uff05\u4ee5\u4e0a<\/th>\n<td style=\"text-align: center;\">0.97<\/td>\n<td style=\"text-align: center;\">0.98<\/td>\n<td style=\"text-align: center;\">0.99<\/td>\n<td style=\"text-align: center;\">0.94<\/td>\n<td style=\"text-align: center;\">0.97<\/td>\n<td style=\"text-align: center;\">0.98<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">25\uff05\u4ee5\u4e0a<\/th>\n<td style=\"text-align: center;\">0.96<\/td>\n<td style=\"text-align: center;\">0.98<\/td>\n<td style=\"text-align: center;\">0.99<\/td>\n<td style=\"text-align: center;\">0.92<\/td>\n<td style=\"text-align: center;\">0.95<\/td>\n<td style=\"text-align: center;\">0.97<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">30\uff05\u4ee5\u4e0a<\/th>\n<td style=\"text-align: center;\">0.94<\/td>\n<td style=\"text-align: center;\">0.97<\/td>\n<td style=\"text-align: center;\">0.98<\/td>\n<td style=\"text-align: center;\">0.90<\/td>\n<td style=\"text-align: center;\">0.93<\/td>\n<td style=\"text-align: center;\">0.96<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">35\uff05\u4ee5\u4e0a<\/th>\n<td style=\"text-align: center;\">0.92<\/td>\n<td style=\"text-align: center;\">0.95<\/td>\n<td style=\"text-align: center;\">0.98<\/td>\n<td style=\"text-align: center;\">0.88<\/td>\n<td style=\"text-align: center;\">0.91<\/td>\n<td style=\"text-align: center;\">0.94<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">40\uff05\u4ee5\u4e0a<\/th>\n<td style=\"text-align: center;\">0.90<\/td>\n<td style=\"text-align: center;\">0.93<\/td>\n<td style=\"text-align: center;\">0.97<\/td>\n<td style=\"text-align: center; background-color: #fbd4cb;\">0.85<\/td>\n<td style=\"text-align: center;\">0.88<\/td>\n<td style=\"text-align: center;\">0.92<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">45\uff05\u4ee5\u4e0a<\/th>\n<td style=\"text-align: center;\">0.87<\/td>\n<td style=\"text-align: center;\">0.91<\/td>\n<td style=\"text-align: center;\">0.95<\/td>\n<td style=\"text-align: center;\">0.82<\/td>\n<td style=\"text-align: center;\">0.85<\/td>\n<td style=\"text-align: center;\">0.90<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">50\uff05\u4ee5\u4e0a<\/th>\n<td style=\"text-align: center;\">0.84<\/td>\n<td style=\"text-align: center;\">0.89<\/td>\n<td style=\"text-align: center;\">0.93<\/td>\n<td style=\"text-align: center;\">0.79<\/td>\n<td style=\"text-align: center;\">0.82<\/td>\n<td style=\"text-align: center;\">0.87<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">55\uff05\u4ee5\u4e0a<\/th>\n<td style=\"text-align: center;\">0.80<\/td>\n<td style=\"text-align: center;\">0.87<\/td>\n<td style=\"text-align: center;\">0.90<\/td>\n<td style=\"text-align: center;\">0.75<\/td>\n<td style=\"text-align: center;\">0.78<\/td>\n<td style=\"text-align: center;\">0.83<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">60\uff05\u4ee5\u4e0a<\/th>\n<td style=\"text-align: center;\">0.76<\/td>\n<td style=\"text-align: center;\">0.84<\/td>\n<td style=\"text-align: center;\">0.86<\/td>\n<td style=\"text-align: center;\">0.70<\/td>\n<td style=\"text-align: center;\">0.73<\/td>\n<td style=\"text-align: center;\">0.78<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">65\uff05\u4ee5\u4e0a<\/th>\n<td style=\"text-align: center;\">0.70<\/td>\n<td style=\"text-align: center;\">0.75<\/td>\n<td style=\"text-align: center;\">0.80<\/td>\n<td style=\"text-align: center;\">0.60<\/td>\n<td style=\"text-align: center;\">0.65<\/td>\n<td style=\"text-align: center;\">0.70<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"4\">4\uff0e\u4e0d\u6574\u5f62\u5730\u306e\u305d\u306e\u4ed6\u306e\u88dc\u6b63<\/span><\/h2>\n<p>\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3067\u306f\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306e\u307b\u304b\u3001\u571f\u5730\u306e\u5f62\u72b6\u306b\u5fdc\u3058\u3066\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u3001\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-1\">4-1\uff0e\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387<\/span><\/h3>\n<p>\u8a55\u4fa1\u3059\u308b\u4e0d\u6574\u5f62\u5730\u306e\u9593\u53e3\u304c\u72ed\u3044\u5834\u5408\u306f\u3001<b class=\"yellow-line\">\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387<\/b>\u306b\u3088\u308b\u88dc\u6b63\u3082\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u3001<b class=\"yellow-line\">\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u00d7\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u3067\u6c42\u3081\u305f\u6570\u5024<\/b>\u3092\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3068\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u6570\u5024\u306f0.60\u3092\u4e0b\u9650\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09<br \/>\n<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/dic01_208.html\">\u9593\u53e3\u72ed\u5c0f\u3068\u306f<\/a><br \/>\n<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-souzoku.com\/declaration_new\/land-correction-factor-2015\" target=\"_blank\" rel=\"noopener noreferrer\">\u571f\u5730\u306e\u4fa1\u683c\u3092\u6700\u59271\u5272\u6e1b\u984d\uff01\u7d76\u5bfe\u306b\u78ba\u8a8d\u3057\u305f\u3044\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u3092\u4f7f\u3063\u305f\u571f\u5730\u8a55\u4fa1\u306e3STEP<\/a><\/p>\n<h3><span id=\"4-2\">4-2\uff0e\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387<\/span><\/h3>\n<p>\u8a55\u4fa1\u3059\u308b\u4e0d\u6574\u5f62\u5730\u306e\u9593\u53e3\u306b\u5bfe\u3057\u3066\u5965\u884c\u304c\u6975\u7aef\u306b\u9577\u3044\u5834\u5408\u306f\u3001\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3092\u9069\u7528\u305b\u305a<b class=\"yellow-line\">\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387<\/b>\u3067\u88dc\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u3001<b class=\"yellow-line\">\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u00d7\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u3067\u6c42\u3081\u305f\u6570\u5024<\/b>\u3067\u88dc\u6b63\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09<br \/>\n<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-tax.com\/encyclopedia\/dic01_207.html\">\u5965\u884c\u9577\u5927\u3068\u306f<\/a><br \/>\n<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/chester-souzoku.com\/declaration_new\/depth-evaluation-2282\" target=\"_blank\" rel=\"noopener noreferrer\">\u6700\u592710\uff05\u307e\u3067\u8a55\u4fa1\u6e1b\u304c\u53ef\u80fd\uff01 \u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u3092\u4f7f\u3063\u305f\u571f\u5730\u8a55\u4fa1\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/p>\n<h2><span id=\"5\">5\uff0e\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3067\u3088\u304f\u3042\u308b\u7591\u554f<\/span><\/h2>\n<p>\u6700\u5f8c\u306b\u3001\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3067\u3088\u304f\u3042\u308b\u7591\u554f\u306b\u3064\u3044\u3066\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"5-1\">5-1\uff0e\u4e0d\u6574\u5f62\u5730\u304c\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u3068\u304d\u60f3\u5b9a\u6574\u5f62\u5730\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308b\u304b\uff1f<\/span><\/h3>\n<p>\u4e0d\u6574\u5f62\u5730\u304c\u300c\u304f\u300d\u306e\u5b57\u578b\u306b\u6298\u308c\u66f2\u304c\u308b\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u5834\u5408\u306f\u3001\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u53d6\u308a\u65b9\u306b\u3044\u304f\u3064\u304b\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"margin-bottom: 1.6em;\">\n<li>\uf06c \u5c48\u6298\u8def\u306e\u3044\u305a\u308c\u304b\u306e\u90e8\u5206\u306b\u5782\u76f4\u306b\u4ea4\u308f\u308b\u76f4\u7dda\u3092\u3082\u3068\u306b\u60f3\u5b9a\u6574\u5f62\u5730\u3092\u5b9a\u3081\u308b<br \/>\n\uff08\u4e0b\u306e\u56f3\u306e\u5de6\u5074\u3068\u4e2d\u592e\u306e\u4f8b\uff09<\/li>\n<li>\uf06c \u4e0d\u6574\u5f62\u5730\u304c\u8def\u7dda\u306b\u9762\u3059\u308b\u4e21\u7aef\u3092\u7d50\u3076\u76f4\u7dda\u3092\u3082\u3068\u306b\u60f3\u5b9a\u6574\u5f62\u5730\u3092\u5b9a\u3081\u308b<br \/>\n\uff08\u5c48\u6298\u8def\u306e\u5916\u5074\u306b\u9762\u3059\u308b\u5834\u5408\u306e\u307f\u3002\u4e0b\u306e\u56f3\u306e\u53f3\u5074\u306e\u4f8b\uff09<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14032\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_6.png\" alt=\"\" width=\"692\" height=\"364\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_6.png 692w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_6-304x160.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_6-282x148.png 282w\" sizes=\"(max-width: 692px) 100vw, 692px\" \/><\/p>\n<p>\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3067\u306f\u3001<b class=\"yellow-line\">\u4e0a\u8a18\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u5b9a\u3081\u305f\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u3046\u3061\u3001\u6700\u3082\u9762\u7a4d\u304c\u5c0f\u3055\u3044\u3082\u306e\u3092\u4f7f\u7528\u3057\u307e\u3059<\/b>\u3002<\/p>\n<p>\u4e0a\u306e\u56f3\u306e\u4f8b\u3067\u306f\u3001\u6700\u3082\u9762\u7a4d\u304c\u5c0f\u3055\u3044\u300cA\u8def\u7dda\u3092\u57fa\u790e\u3068\u3057\u305f\u60f3\u5b9a\u6574\u5f62\u5730\u300d\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"5-2\">5-2\uff0e\u4e0d\u6574\u5f62\u5730\u306e\u5965\u884c\u8ddd\u96e2\u306e\u6c42\u3081\u65b9\u306f\uff1f<\/span><\/h3>\n<p>\u4e0d\u6574\u5f62\u5730\u306f\u5965\u884c\u306e\u9577\u3055\u304c\u4e00\u5b9a\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u5e73\u5747\u7684\u306a\u5965\u884c\u8ddd\u96e2\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<b class=\"yellow-line\">\u4e0d\u6574\u5f62\u5730\u306e\u9762\u7a4d\u00f7\u9593\u53e3\u8ddd\u96e2\u3067\u6c42\u3081\u305f\u6570\u5024\u3092\u5965\u884c\u8ddd\u96e2\u3068\u3057\u307e\u3059<\/b>\u3002\u305f\u3060\u3057\u3001\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u5965\u884c\u8ddd\u96e2\u3092\u9650\u5ea6\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e\u56f3\u306e\u3088\u3046\u306a\u4e0d\u6574\u5f62\u5730\uff08\u9762\u7a4d500\u33a1\u3001\u9593\u53e3\u8ddd\u96e220m\uff09\u3067\u306f\u3001\u5965\u884c\u8ddd\u96e2\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"margin-bottom: 1.6em;\">\n<li>\u4e0d\u6574\u5f62\u5730\u306e\u9762\u7a4d\u00f7\u9593\u53e3\u8ddd\u96e2\u3067\u6c42\u3081\u305f\u6570\u5024\uff1a500\u33a1\u00f720m\uff1d<b>25m<\/b><\/li>\n<li>\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u5965\u884c\u8ddd\u96e2\uff1a<b>50m<\/b><\/li>\n<\/ul>\n<p>\u4e0d\u6574\u5f62\u5730\u306e\u9762\u7a4d\u00f7\u9593\u53e3\u8ddd\u96e2\u3067\u6c42\u3081\u305f\u6570\u5024\uff0825m\uff09\u306f\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u5965\u884c\u8ddd\u96e2\uff0850m\uff09\u3088\u308a\u77ed\u3044\u305f\u3081\u3001\u3053\u306e\u571f\u5730\u306e\u5965\u884c\u8ddd\u96e2\u306f<b class=\"yellow-line\">25m<\/b>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14033\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_7.png\" alt=\"\" width=\"451\" height=\"194\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_7.png 451w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_7-304x131.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/437_7-282x121.png 282w\" sizes=\"(max-width: 451px) 100vw, 451px\" \/><\/p>\n<p>\u4e00\u65b9\u3001\u6b21\u306e\u56f3\u306e\u3088\u3046\u306a\u4e0d\u6574\u5f62\u5730\uff08\u9762\u7a4d750\u33a1\u3001\u9593\u53e3\u8ddd\u96e25m\uff09\u3067\u306f\u3001\u5965\u884c\u8ddd\u96e2\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"margin-bottom: 1.6em;\">\n<li>\u4e0d\u6574\u5f62\u5730\u306e\u9762\u7a4d\u00f7\u9593\u53e3\u8ddd\u96e2\u3067\u6c42\u3081\u305f\u6570\u5024\uff1a750\u33a1\u00f75m\uff1d<b>150m<\/b><\/li>\n<li>\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u5965\u884c\u8ddd\u96e2\uff1a<b>50m<\/b><\/li>\n<\/ul>\n<p>\u4e0d\u6574\u5f62\u5730\u306e\u9762\u7a4d\u00f7\u9593\u53e3\u8ddd\u96e2\u3067\u6c42\u3081\u305f\u6570\u5024\uff08150m\uff09\u306f\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u5965\u884c\u8ddd\u96e2\uff0850m\uff09\u3088\u308a\u9577\u3044\u305f\u3081\u3001\u3053\u306e\u571f\u5730\u306e\u5965\u884c\u8ddd\u96e2\u306f<b class=\"yellow-line\">50m<\/b>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14034\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_8.png\" alt=\"\" width=\"451\" height=\"292\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_8.png 451w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_8-304x197.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_8-282x183.png 282w\" sizes=\"(max-width: 451px) 100vw, 451px\" \/><\/p>\n<h3><span id=\"5-3\">5-3\uff0e\u9685\u5207\u308a\uff08\u89d2\u5207\uff09\u3082\u304b\u3052\u5730\u306b\u306a\u308b\u304b\uff1f<\/span><\/h3>\n<p>\u4ea4\u5dee\u70b9\u3092\u901a\u884c\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u571f\u5730\u306e\u89d2\u306e\u90e8\u5206\u3092\u524a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u9685\u5207\u308a\u3084\u89d2\u5207\u306a\u3069\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u9685\u5207\u308a\u304c\u3042\u308b\u571f\u5730\u3082\u4e0d\u6574\u5f62\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001<b class=\"yellow-line\">\u9685\u5207\u308a\u3067\u524a\u3089\u308c\u305f\u90e8\u5206\u304c\u304b\u3052\u5730\u306b\u306a\u308a\u307e\u3059<\/b>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0d\u6574\u5f62\u5730\u306e\u9593\u53e3\u8ddd\u96e2\u306f\u9685\u5207\u308a\u304c\u306a\u3044\u5834\u5408\u306e\u8ddd\u96e2\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0b\u306e\u56f3\u306e\u571f\u5730\u306e\u9593\u53e3\u8ddd\u96e2\u306f\u3001\u9053\u8def\u306b\u9762\u3057\u3066\u3044\u308bb\u306e\u9577\u3055\u3067\u306f\u306a\u304f\u3001\u9685\u5207\u308a\u304c\u306a\u3044\u5834\u5408\u306ea\u306e\u9577\u3055\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14035\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_9.png\" alt=\"\" width=\"378\" height=\"387\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_9.png 378w, 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srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_10.png 400w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_10-285x214.png 285w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_10-282x212.png 282w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14037\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_11.png\" alt=\"\" width=\"400\" height=\"240\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_11.png 400w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_11-304x182.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/438_11-282x169.png 282w\" sizes=\"(max-width: 400px) 100vw, 400px\" 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