
{"id":14545,"date":"2015-06-18T21:29:43","date_gmt":"2015-06-18T12:29:43","guid":{"rendered":""},"modified":"2023-08-15T15:50:45","modified_gmt":"2023-08-15T06:50:45","slug":"%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%9c%b0%e5%8c%ba","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%9c%b0%e5%8c%ba-14545","title":{"rendered":"\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u5730\u533a"},"content":{"rendered":"<p>\u5b85\u5730\u3092\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306f\u3001\u5b85\u5730\u306b\u63a5\u3059\u308b\u9053\u8def\u306b\u5b9a\u3081\u3089\u308c\u305f\u8def\u7dda\u4fa1\u3092\u3082\u3068\u306b\u8a55\u4fa1\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5b85\u5730\u304c\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u72b6\u614b\uff08\u63a5\u9053\u72b6\u6cc1\uff09\u3084\u5b85\u5730\u306e\u5f62\u72b6\u306b\u3088\u3063\u3066\u3001\u8def\u7dda\u4fa1\u306b\u5bfe\u3057\u3066\u753b\u5730\u8abf\u6574\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u5b85\u5730\u306e\u63a5\u9053\u72b6\u6cc1\u3084\u5f62\u72b6\u304c\u4fa1\u683c\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306f\u3001\u5b85\u5730\u306e\u5229\u7528\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3067\u306f\u3001\u5b85\u5730\u306e\u5229\u7528\u72b6\u6cc1\u304c\u304a\u304a\u3080\u306d\u540c\u3058\u3067\u3042\u308b\u5730\u57df\u3054\u3068\u306b7\u3064\u306e\u5730\u533a\u3092\u5b9a\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u5730\u533a\u306b\u3064\u3044\u3066\u753b\u5730\u8abf\u6574\u7387\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u5730\u533a\u306b\u3064\u3044\u3066\u8aac\u660e\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=\"#i\">\uff11\uff0e\u5730\u533a\u306e\u4e00\u89a7<\/a><ul><li><a href=\"#i-2\">\uff08\uff11\uff09\u30d3\u30eb\u8857\u5730\u533a<\/a><\/li><li><a href=\"#i-3\">\uff08\uff12\uff09\u9ad8\u5ea6\u5546\u696d\u5730\u533a<\/a><\/li><li><a href=\"#i-4\">\uff08\uff13\uff09\u7e41\u83ef\u8857\u5730\u533a<\/a><\/li><li><a href=\"#i-5\">\uff08\uff14\uff09\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a<\/a><\/li><li><a href=\"#i-6\">\uff08\uff15\uff09\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/a><\/li><li><a href=\"#i-7\">\uff08\uff16\uff09\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/a><\/li><li><a href=\"#i-8\">\uff08\uff17\uff09\u5927\u5de5\u5834\u5730\u533a<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h3><span id=\"i\">\uff11\uff0e\u5730\u533a\u306e\u4e00\u89a7<\/span><\/h3>\n<p>\u5730\u533a\u306e\u533a\u5206\u306f\u6b21\u306e7\u3064\u3067\u3059\u3002\u8def\u7dda\u4fa1\u56f3\u3067\u306f\u3001\u8def\u7dda\u4fa1\u306e\u5024\u3092\u56f2\u3080\u56f3\u5f62\u306b\u3088\u3063\u3066\u8b58\u5225\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4><span id=\"i-2\">\uff08\uff11\uff09\u30d3\u30eb\u8857\u5730\u533a<\/span><\/h4>\n<p>\u5927\u90fd\u5e02\u306e\u5546\u696d\u5730\u57df\u5185\u306b\u3042\u3063\u3066\u3001\u9ad8\u5c64\u306e\u5927\u578b\u30d3\u30eb\u304c\u8857\u533a\u3092\u5f62\u6210\u3057\u3001\u304b\u3064\u3001\u6577\u5730\u898f\u6a21\u304c\u5927\u304d\u3044\u5730\u533a\u3092\u3044\u3044\u307e\u3059\u3002\u8def\u7dda\u4fa1\u56f3\u3067\u306f\u6a2a\u9577\u306e\u516d\u89d2\u5f62\u3067\u8868\u308f\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4><span id=\"i-3\">\uff08\uff12\uff09\u9ad8\u5ea6\u5546\u696d\u5730\u533a<\/span><\/h4>\n<p>\u5927\u90fd\u5e02\u306e\u90fd\u5fc3\u3001\u526f\u90fd\u5fc3\u307e\u305f\u306f\u5730\u65b9\u4e2d\u6838\u90fd\u5e02\u306e\u90fd\u5fc3\u306e\u5546\u696d\u5730\u57df\u5185\u3067\u4e2d\u9ad8\u5c64\u306e\u5e97\u8217\u3084\u4e8b\u52d9\u6240\u304c\u7acb\u3061\u4e26\u3076\u5730\u533a\u3092\u3044\u3044\u307e\u3059\u3002\u8def\u7dda\u4fa1\u56f3\u3067\u306f\u6a2a\u9577\u306e\u6955\u5186\u5f62\u3067\u8868\u308f\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4><span id=\"i-4\">\uff08\uff13\uff09\u7e41\u83ef\u8857\u5730\u533a<\/span><\/h4>\n<p>\u5927\u90fd\u5e02\u307e\u305f\u306f\u5730\u65b9\u4e2d\u6838\u90fd\u5e02\u306b\u3042\u308b\u6b21\u306e\u3088\u3046\u306a\u5730\u533a\u3092\u3044\u3044\u307e\u3059\u3002\u6bd4\u8f03\u7684\u72ed\u3044\u9053\u8def\u306b\u4e2d\u5c0f\u898f\u6a21\u306e\u5efa\u7269\u304c\u7acb\u3061\u4e26\u3076\u70b9\u3067\u3001\u9ad8\u5ea6\u5546\u696d\u5730\u533a\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u30fb\u5404\u7a2e\u5e97\u8217\u7b49\u304c\u7acb\u3061\u4e26\u3076\u8457\u540d\u306a\u5546\u696d\u5730<br \/>\n\u30fb\u98f2\u98df\u5e97\u3084\u30ec\u30b8\u30e3\u30fc\u65bd\u8a2d\u7b49\u304c\u591a\u3044\u6b53\u697d\u8857<br \/>\n\u8def\u7dda\u4fa1\u56f3\u3067\u306f\u516b\u89d2\u5f62\u3067\u8868\u308f\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4><span id=\"i-5\">\uff08\uff14\uff09\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a<\/span><\/h4>\n<p>\u666e\u901a\u5546\u696d\u5730\u533a\u306f\u3001\u5546\u696d\u5730\u57df\u3084\u8fd1\u96a3\u5546\u696d\u5730\u57df\u7b49\u306b\u3042\u3063\u3066\u3001\u4e2d\u4f4e\u5c64\u306e\u5e97\u8217\u3001\u4e8b\u52d9\u6240\u304c\u7acb\u3061\u4e26\u3076\u5730\u533a\u3092\u3044\u3044\u307e\u3059\u3002\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u306f\u3001\u5546\u696d\u5730\u533a\u306e\u5468\u8fba\u3084\u4f4f\u5c45\u5730\u57df\u7b49\u306b\u3042\u3063\u3066\u3001\u4f4f\u5b85\u304c\u6df7\u5728\u3059\u308b\u5c0f\u898f\u6a21\u306e\u5e97\u8217\u3084\u4e8b\u52d9\u6240\u7b49\u3001\u4f4e\u5c64\u306e\u5efa\u7269\u304c\u591a\u3044\u5730\u533a\u3092\u3044\u3044\u307e\u3059\u3002\u8def\u7dda\u4fa1\u56f3\u3067\u306f\u6b63\u5186\u3067\u8868\u308f\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4><span id=\"i-6\">\uff08\uff15\uff09\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/span><\/h4>\n<p>\u4e3b\u306b\u4f4f\u5c45\u7cfb\u306e\u7528\u9014\u5730\u57df\u5185\u3067\u5c45\u4f4f\u7528\u5efa\u7269\u304c\u9023\u7d9a\u3057\u3066\u3044\u308b\u5730\u533a\u3092\u3044\u3044\u307e\u3059\u3002\u8def\u7dda\u4fa1\u56f3\u306e\u56f3\u5f62\u306e\u8868\u793a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4><span id=\"i-7\">\uff08\uff16\uff09\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/span><\/h4>\n<p>\u5de5\u696d\u7cfb\u306e\u7528\u9014\u5730\u57df\u5185\u306b\u3042\u3063\u3066\u6577\u5730\u898f\u6a21\u304c9,000\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u7a0b\u5ea6\u307e\u3067\u306e\u5de5\u5834\u3001\u5009\u5eab\u7b49\u304c\u96c6\u4e2d\u3057\u3066\u3044\u308b\u5730\u533a\u3092\u3044\u3044\u307e\u3059\u3002\u8def\u7dda\u4fa1\u56f3\u3067\u306f\u6a2a\u9577\u306e\u3072\u3057\u5f62\u3067\u8868\u308f\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4><span id=\"i-8\">\uff08\uff17\uff09\u5927\u5de5\u5834\u5730\u533a<\/span><\/h4>\n<p>\u5de5\u696d\u7cfb\u306e\u7528\u9014\u5730\u57df\u5185\u306b\u3042\u308b\u6b21\u306e\u3088\u3046\u306a\u5730\u533a\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n\u30fb\u6577\u5730\u898f\u6a21\u304c\u304a\u304a\u3080\u306d9,000\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3092\u8d85\u3048\u308b\u5de5\u5834\u3001\u5009\u5eab\u7b49\u304c\u96c6\u4e2d\u3057\u3066\u3044\u308b\u5730\u533a<br \/>\n\u30fb\u5358\u72ec\u306730,000\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u306e\u6577\u5730\u898f\u6a21\u306e\u3042\u308b\u753b\u5730\u306b\u3088\u3063\u3066\u5f62\u6210\u3055\u308c\u308b\u5730\u533a<br \/>\n\u7528\u9014\u5730\u57df\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5730\u533a\u3067\u3042\u3063\u3066\u3082\u3001\u5de5\u696d\u56e3\u5730\u3001\u6d41\u901a\u696d\u52d9\u56e3\u5730\u7b49\u306b\u304a\u3044\u30661\u753b\u5730\u306e\u5e73\u5747\u898f\u6a21\u304c9,000\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u306e\u56e3\u5730\u3082\u5927\u5de5\u5834\u5730\u533a\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u8def\u7dda\u4fa1\u56f3\u3067\u306f\u6a2a\u9577\u306e\u9577\u65b9\u5f62\u3067\u8868\u308f\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"cite\">\n<blockquote>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054 2-2-14-2\u3011\uff08\u5730\u533a\uff09<br \/>\n\t\t\t\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5730\u57df\uff08\u4ee5\u4e0b\u300c\u8def\u7dda\u4fa1\u5730\u57df\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5b85\u5730\u306e\u5229\u7528\u72b6\u6cc1\u304c\u304a\u304a\u3080\u306d\u540c\u4e00\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u5730\u57df\u3054\u3068\u306b\u3001\u56fd\u7a0e\u5c40\u9577\u304c\u6b21\u306b\u63b2\u3052\u308b\u5730\u533a\u3092\u5b9a\u3081\u308b\u3082\u306e\u3068\u3059\u308b\u3002<br \/>\n\t\t\t\uff081\uff09\u30d3\u30eb\u8857\u5730\u533a <br \/>\n\t\t\t\uff082\uff09\u9ad8\u5ea6\u5546\u696d\u5730\u533a<br \/>\n\t\t\t\uff083\uff09\u7e41\u83ef\u8857\u5730\u533a<br \/>\n\t\t\t\uff084\uff09\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a<br \/>\n\t\t\t\uff085\uff09\u666e\u901a\u4f4f\u5b85\u5730\u533a<br \/>\n\t\t\t\uff086\uff09\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<br \/>\n\t\t\t\uff087\uff09\u5927\u5de5\u5834\u5730\u533a<\/p>\n<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u5b85\u5730\u3092\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306f\u3001\u5b85\u5730\u306b\u63a5\u3059\u308b\u9053\u8def\u306b\u5b9a\u3081\u3089\u308c\u305f\u8def\u7dda\u4fa1\u3092\u3082\u3068\u306b\u8a55\u4fa1\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5b85\u5730\u304c\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u72b6\u614b\uff08\u63a5\u9053\u72b6\u6cc1\uff09\u3084\u5b85\u5730\u306e\u5f62\u72b6\u306b\u3088\u3063\u3066\u3001\u8def\u7dda\u4fa1\u306b\u5bfe\u3057\u3066\u753b\u5730\u8abf\u6574\u304c\u884c\u308f\u308c\u307e\u3059\u3002 \u5b85\u5730\u306e\u63a5\u9053\u72b6\u6cc1\u3084\u5f62\u72b6\u304c\u4fa1\u683c [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":14457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14545"}],"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=14545"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14545\/revisions"}],"predecessor-version":[{"id":17079,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14545\/revisions\/17079"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/14457"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=14545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}