{"id":14460,"date":"2021-09-10T15:00:54","date_gmt":"2021-09-10T06:00:54","guid":{"rendered":""},"modified":"2023-06-26T15:43:00","modified_gmt":"2023-06-26T06:43:00","slug":"%e5%8f%97%e5%8f%96%e9%85%8d%e5%bd%93%e9%87%91%e5%8f%8e%e5%8f%97%e5%89%b2%e5%90%88%e3%81%8c%e8%b2%a0%e6%95%b0%e3%81%a8%e3%81%aa%e3%82%8b%e5%a0%b4%e5%90%88%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e5%8f%97%e5%8f%96%e9%85%8d%e5%bd%93%e9%87%91%e5%8f%8e%e5%8f%97%e5%89%b2%e5%90%88%e3%81%8c%e8%b2%a0%e6%95%b0%e3%81%a8%e3%81%aa%e3%82%8b%e5%a0%b4%e5%90%88%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95-14460","title":{"rendered":"\u53d7\u53d6\u914d\u5f53\u91d1\u7b49\u53ce\u53d7\u5272\u5408\u304c\u8ca0\u6570\u3068\u306a\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5"},"content":{"rendered":"<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=\"#i\">\u682a\u5f0f\u7b49\u4fdd\u6709\u4f1a\u793e\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-2\">\u53d7\u53d6\u914d\u5f53\u91d1\u304c\u8ca0\u6570\u3068\u306a\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f<\/a><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u682a\u5f0f\u7b49\u4fdd\u6709\u4f1a\u793e\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u3000\u682a\u5f0f\u7b49\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306f\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u65b9\u6cd5\u306e\u307b\u304b\u3001\u3044\u308f\u3086\u308b\u300cS1+S2\u65b9\u5f0f\u300d\u306b\u3088\u308b\u8a55\u4fa1\u65b9\u6cd5\u3082\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u4f1a\u793e\u3092\u3001\u682a\u5f0f\u7b49\u306e\u90e8\u5206\u3092\u300cS2\u300d\u3001\u305d\u306e\u4ed6\u306e\u90e8\u5206\u3092\u300cS1\u300d\u3001\u30682\u3064\u306b\u5206\u3051\u3066\u8a08\u7b97\u3057\u305f\u5f8c\u306b\u5408\u7b97\u3057\u30661\u682a\u5f53\u305f\u308a\u306e\u8a55\u4fa1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002<br 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https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2021\/09\/uketorihaitou01-282x80.png 282w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>\u3000\u3053\u306e\u5834\u5408\u3001\u76f4\u524d\u671f\u672b\u4ee5\u524d2\u5e74\u9593\u306b\u304a\u3044\u3066\u55b6\u696d\u640d\u76ca\u304c\u300c\u30de\u30a4\u30ca\u30b9\u300d\u306e\u72b6\u614b\u3067\u3042\u308b\u5834\u5408\u3001\u4e0a\u8a18\u5f0f\u306e\u5206\u6bcd\u304c\u8ca0\u306e\u5024\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3069\u306e\u3088\u3046\u306a\u53d6\u6271\u3044\u3092\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h3><span id=\"i-2\">\u53d7\u53d6\u914d\u5f53\u91d1\u304c\u8ca0\u6570\u3068\u306a\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f<\/span><\/h3>\n<p>\u3000\u307e\u305a\u3001\u300cS1+S2\u65b9\u5f0f\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u682a\u5f0f\u7b49\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306e\u307f\u306b\u8a8d\u3081\u3089\u308c\u305f\u8a55\u4fa1\u65b9\u6cd5\u3067\u3059\u3002\u682a\u5f0f\u7b49\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u3068\u306f\u3001\u8cc7\u7523\u306e\u3046\u3061\u306b\u682a\u5f0f\u7b49\u304c\u5360\u3081\u308b\u5272\u5408\u304c50%\u4ee5\u4e0a\u3067\u3042\u308b\u4f1a\u793e\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u8cc7\u7523\u69cb\u6210\u306e\u3046\u3061\u682a\u5f0f\u7b49\u304c\u5360\u3081\u308b\u5272\u5408\u304c\u901a\u5e38\u306e\u4f1a\u793e\u3088\u308a\u5927\u304d\u3044\u4f1a\u793e\u3092\u7279\u306b\u5206\u985e\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u3046\u3057\u305f\u4f1a\u793e\u306f\u901a\u5e38\u306e\u8a55\u4fa1\u65b9\u5f0f\u3067\u306f\u9069\u6b63\u306b\u8a55\u4fa1\u3067\u304d\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\uff11\uff09\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u3000\uff12\uff09S1+S2\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u3000\u306e2\u901a\u308a\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3000\u300cS1+S2\u65b9\u5f0f\u300d\u3068\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u4f1a\u793e\u3092\u300c\u682a\u5f0f\u7b49\u306e\u90e8\u5206\uff08\uff1dS2\uff09\u300d\u3068\u300c\u305d\u308c\u4ee5\u5916\u306e\u90e8\u5206\uff08\uff1dS\uff11\uff09\u300d\u306b\u5206\u3051\u3066\u8003\u3048\u3001\u305d\u308c\u305e\u308c\u3092\u5225\u500b\u306b\u8a55\u4fa1\u3057\u305f\u5f8c\u3067\u5408\u7b97\u3059\u308b\u3001\u3068\u3044\u3046\u65b9\u5f0f\u3067\u3059\u3002S2\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u306e\u6642\u4fa1\u8a55\u4fa1\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3053\u306e\u6642\u4fa1\u8a55\u4fa1\u984d\u3068\u306f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u6642\u4fa1\u8a55\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u984d\u3092\u4e0a\u56de\u3063\u305f\u5834\u5408\u306f\u3001\u5dee\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u76f8\u5f53\u984d\u3092\u6642\u4fa1\u8a55\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\uff08\u58f2\u5374\u51e6\u5206\u3057\u305f\u969b\u306b\u8ab2\u3055\u308c\u308b\u3067\u3042\u308d\u3046\u6cd5\u4eba\u7a0e\u984d\u3092\u8003\u616e\u3057\u305f\u3001\u51e6\u5206\u4fa1\u5024\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\uff09\u3002<\/p>\n<p>\u3000\u4e00\u65b9\u3001S1\u3068\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u4f1a\u793e\u3092\u300c\u682a\u5f0f\u7b49\u4ee5\u5916\u306e\u90e8\u5206\u300d\u3068\u3057\u3066\u307f\u305f\u5834\u5408\u306e\u8a55\u4fa1\u984d\u3067\u3059\u3002\u3053\u3061\u3089\u306f\u304b\u306a\u308a\u8907\u96d1\u306a\u6bb5\u968e\u3092\u7d4c\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u682a\u5f0f\u7b49\u4fdd\u6709\u4f1a\u793e\u304c\u6709\u3059\u308b\u682a\u5f0f\u7b49\u3068\u305d\u306e\u682a\u5f0f\u7b49\u306e\u53d7\u53d6\u914d\u5f53\u91d1\u7b49\u304c\u306a\u3044\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u305d\u306e\u4f1a\u793e\u306e\u696d\u7a2e\u3084\u898f\u6a21\u306a\u3069\u306b\u5fdc\u3058\u3001\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u306b\u5247\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u6cd5\u306b\u304a\u3044\u3066\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3092\u7528\u3044\u308b\u5834\u5408\u3001\u682a\u5f0f\u7b49\u3084\u305d\u306e\u53d7\u53d6\u914d\u5f53\u91d1\u7b49\u3092\u9664\u5916\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u8abf\u6574\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u53d7\u53d6\u914d\u5f53\u91d1\u7b49\u53ce\u53d7\u5272\u5408\u3092\u3082\u3063\u3066\u4fee\u6b63\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u2003<br \/>\n\uff1c\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u306e\u7b97\u5f0f\uff1e<\/p>\n<p style=\"margin: 4%;\">\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2021\/09\/uketorihaitou02.png\" alt=\"\" width=\"600\" height=\"171\" class=\"alignnone size-full wp-image-16340\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2021\/09\/uketorihaitou02.png 600w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2021\/09\/uketorihaitou02-304x87.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2021\/09\/uketorihaitou02-282x80.png 282w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<ul style=\"list-style: none;\">\n<li>\u300cA\u300d\uff1d\u985e\u4f3c\u696d\u7a2e\u306e\u682a\u4fa1<\/li>\n<li>\u300c\u24b7\u300d\uff1d\u8a55\u4fa1\u4f1a\u793e\u306e1\u682a\u5f53\u305f\u308a\u306e\u914d\u5f53\u91d1\u984d<\/li>\n<li>\u300c\u24b8\u300d\uff1d\u8a55\u4fa1\u4f1a\u793e\u306e1\u682a\u5f53\u305f\u308a\u306e\u5229\u76ca\u91d1\u984d<\/li>\n<li>\u300c\u24b9\u300d\uff1d\u8a55\u4fa1\u4f1a\u793e\u306e1\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff09<\/li>\n<li>\u300cB\u300d\uff1d\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u5e74\u306e\u985e\u4f3c\u696d\u7a2e\u306e1\u682a\u5f53\u305f\u308a\u306e\u914d\u5f53\u91d1\u984d<\/li>\n<li>\u300cC\u300d\uff1d\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u5e74\u306e\u985e\u4f3c\u696d\u7a2e\u306e1\u682a\u5f53\u305f\u308a\u306e\u5e74\u5229\u76ca\u91d1\u984d<\/li>\n<li>\u300cD\u300d\uff1d\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u5e74\u306e\u985e\u4f3c\u696d\u7a2e\u306e1\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff09<\/li>\n<\/ul>\n<p>S1\u65b9\u5f0f\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u4e0a\u8a18\u3092\u4e00\u90e8\u4fee\u6b63\u3057\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u3092\u7528\u3044\u3066\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\uff1c\u4fee\u6b63 \u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u306e\u7b97\u5f0f\uff1e<\/p>\n<p style=\"margin: 4%;\">\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2021\/09\/uketorihaitou03.png\" alt=\"\" width=\"600\" height=\"171\" class=\"alignnone size-full wp-image-16341\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2021\/09\/uketorihaitou03.png 600w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2021\/09\/uketorihaitou03-304x87.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2021\/09\/uketorihaitou03-282x80.png 282w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\n<\/p>\n<p>\u3000\u53f3\u8fba\u306e\u5206\u5b50\u306b\u6ce8\u76ee\u3057\u307e\u3057\u3087\u3046\u3002B\u3001C\u3001D\u304c\u5206\u6bcd\u306b\u3042\u308b\u306e\u306f\u305d\u308c\u305e\u308c\u3001\u300c\u914d\u5f53\u300d\u300c\u5229\u76ca\u300d\u300c\u7d14\u8cc7\u7523\u300d\u306e\u5404\u8981\u7d20\u3067\u3059\u3002\u5404\u8981\u7d20\u306e\u5206\u5b50\u3092\u6bd4\u8f03\u3059\u308b\u3068\u3001\u901a\u5e38\u306e\u7b97\u5f0f\u306b\u304a\u3044\u3066\u306f\u4f8b\u3048\u3070\u300c\u24b8\u300d\u306e\u307f\u3067\u3042\u308b\u306e\u304c\u3001\u4fee\u6b63\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u306e\u7b97\u5f0f\u3067\u306f\u3001\u300c\u24b8\uff0d\u24d2\u300d\u3068\u8abf\u6574\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u24b8\u3059\u306a\u308f\u3061\u300c\u8a55\u4fa1\u5bfe\u8c61\u4f1a\u793e\u306e\u5229\u76ca\u8981\u7d20\u300d\u304b\u3089\u24d2\u3092\u9664\u304f\u3001\u3068\u3044\u3046\u8abf\u6574\u3067\u3059\u3002\u3067\u306f\u24d2\u306f\u4f55\u304b\u3068\u3044\u3046\u3068\u3001\u300c\u24b8\u00d7\u53d7\u53d6\u914d\u5f53\u91d1\u7b49\u53ce\u53d7\u5272\u5408\u300d\u3067\u3059\u3002<\/p>\n<p>\uff1c\u4fee\u6b63\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306b\u304a\u3051\u308b\u5404\u8981\u7d20\uff1e<\/p>\n<ul 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target=\"_blank\" 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